UDC 336.2
I.A.
Gutsul
FIGTH AGAINST
CUSTOMS OFFENSES IN UKRAINE
Introduction. In
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
in Ukraine.
Methods: Logical
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
in Ukraine
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,
customs control.
Information about the authors:
Full article
References
1. Pashko P. V. Osnovy mytnoi spravy v Ukraini
[Bases of customs business in Ukraine],
Kiev, Znannia, 2008, 651 p.
2. Novyi Mytnyi kodeks Ukrainy. Pereviriaiemo
gotovnist (informuiemo, zapytuiemo, vidpovidaiemo) [New Customs code of Ukraine. We check readiness (we inform,
we ask, we answer)]. Ed. by Yegorov O. B. Kyiv, Konsaltyngovyi tsentr, 2004, 159 p.
3. Kurylo T. V. Mytne pravo
Ukrainy [Customs Law of Ukraine]. Lviv, «Novyi
Svit.–2000»,
2007. 240 p.
4. Dyomina S. Yu. Mytna sprava,
2010, no. 3(69), pp. 75-83.
5.
Mytnyi Kodeks Ukrainy vid 13.06.2012 №4495 -VI [Customs code of Ukraine
13.03.2012 No.
4495-VI].
Available at: http://zakon2.rada.gov.ua /laws/show/4495-17/ed20120721
6. Information and analytical materials to hearing at
meeting of the Government of 01.02.2012 Chairman State
customs service of Ukraine Kaletnik I.G. concerning activity of customs offices
in 2011. Derzhavna Mytna Sluzhba Ukrainy,
2012 [in Ukr.].
7. Increase of tax culture and developing partnership
with business yields the results. The Official site of the Public customs
service of Ukraine.
Available at: http://www.customs.gov.ua/dmsu/control/uk/publish/article?art_id=3297274&cat_id=295923 [in Ukr.].
| 
Main 
