PROBLEMS OF INSTITUTIONAL CAPACITY OF CUSTOMS AUTHORITIES IN COUNTERING SMUGGLING AND VIOLATION OF CUSTOMS RULES AND THEIR PREVENTION
DOI:
https://doi.org/10.33244/2617-4154-4(17)-2024-67-76Keywords:
customs crime, operational search activity, institutional capacity, countering smuggling and violation of customs rules, law enforcement functions, operational search measuresAbstract
The article examines topical issues regarding the expansion of the powers of the State Customs Service in the fight against smuggling and violations of customs rules. Attention is paid to the issue of the institutional capacity of the customs authorities regarding the assignment of the function of operative-investigative activity as a necessary tool for the protection of the customs interests of the state. The expediency of reviewing the current state of combating smuggling and violations of customs rules is explained by the acceleration of Ukraineʼs course towards European integration, one of the key requirements of which is the counteraction and fight against crime at the border, the stimulation of subjects of foreign economic activity to conduct "transparent" business. Peculiarities of legal regulation of the mechanism of practical implementation of operational and investigative activities of customs authorities are considered.
The need to expand powers is confirmed by statistical indicators regarding the number of violations of customs rules during the period of the first quarter of 2024, which numerically confirms the expediency of expanding such powers, focusing on the possibility of increasing negative economic consequences for the state.
An important factor in meeting European requirements for the approval of Ukraine as a full member of the European Union is a full-fledged "reboot" of the national customs system, because in the countries of the European Community, customs authorities are obliged to be vigilant, operative and fair when combating smuggling and violation of customs rules. It was concluded that the proper organization of national customs legislation, in particular, the elimination of legal conflicts and shortcomings in the aspect of powers to prevent, counter and fight against violations of customs rules and smuggling will be a powerful step towards the set goal.
