THE OBJECT OF SMUGGLING: PROBLEMATIC ASPECTS

Abstract

The article analyzes the object of the criminal offense of smuggling, including from a historical perspective. It is argued that the most common approach in Ukrainian criminal law doctrine – according to which the object of smuggling is the legal procedure for moving goods or other items across the customs border of Ukraine – should be treated critically. On the one hand, this procedure does not suffer any harm as a result of the smuggling act and always remains unchanged. On the other hand, associating the object of smuggling with this procedure essentially leads to neglecting the actual direction of this crime – that is, the social relations protected by the Criminal Code and regulated through the relevant provisions of customs legislation.It is noted that the object of smuggling varies depending on the type: smuggling of goods (including excisable ones), cultural values, poisonous, potent, explosive substances, radioactive materials, weapons, ammunition, firearm components, special means of covert information gathering, timber, and valuable wood species. However, in any case, it is not related to economic activity or business operations.The article supports the position that the term “smuggling” should cover only the illegal movement of goods (including excisable ones) across the customs border of Ukraine.It is emphasized that the social danger of smuggling does not lie in the violation of the constitutional foundations of legal order in the economic sphere, but rather in the evasion of customs duties and other payments (excise tax, value-added tax). Attention is drawn to the fact that financial relations involving business entities that arise during the formation and oversight of budgets at all levels are not regulated by the Commercial Code of Ukraine. It is argued that smuggling is directed at economic relations related to the formation of monetary funds (both centralized and decentralized). The article concludes that smuggling should be regarded as a criminal offense against the financial system.