CUSTOMS OFFENSES IN UKRAINE
conditions of deepening and accelerating processes of integration the problem
of prevention and identification of customs offenses becomes high profile.
Violation of customs rules, on one hand, leads to considerable losses in the
income of the budget, and, on the other hand, considerably reduces the level of
economic security of the state. Purpose:
Research of theoretical and practical aspects of fight against customs offenses
and comparative analysis, method of grouping. Results: It has been found out that violation of customs rules is
an illegal, guilty action or inaction, infringing the order of moving goods and
vehicles through customs border of Ukraine
established by the legislation of Ukraine. Objects of violation of
customs rules can be: order of customs treatment, order of customs control,
order of customs registration of goods and vehicles, order of taxation and fees
and their payment, order of granting customs privileges and using them.
Analysis of activity of customs offices in the fight against customs offenses
has been carried out. Ways of increasing efficiency of fight against violations
of customs rules have been defined. Conclusion:
The following measures for increasing efficiency of fight against customs
offenses have been suggested: to pass to a system of customs post-audit, to
improve a procedure of preliminary documentary control and to apply the
mechanism of determining customs cost and the country of origin of goods.
Key words: violations
of customs rules, fight against violation of customs rules, official penalties,
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