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Articles № 25 (II) / 2013 [33]
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Articles № 24 (ІI) / 2012 [25]
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Main » Articles » Articles » Articles № 24 (ІI) / 2012


UDC 336.2


I.A. Gutsul




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:

Gutsul I. A.teacher of Taxation and Fiscal policy Department, Ternopil National Economic University, Ternopil, Ukraine.



Full article



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.].

Category: Articles № 24 (ІI) / 2012 | Added by: EME (16.01.2013) | Author: Gutsul I.A.
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