METHODS OF COMMITTING SMUGGLING UNDER MARTIAL LAW

Abstract

As a result of the introduction of martial law in Ukraine, the current customs legislation has undergone significant changes in terms of customs clearance of various groups of goods, simplifying certain customs procedures during customs control and customs clearance. The gradual increase in crisis phenomena due to active hostilities and the rapid reduction in the rate of economic growth led to an increase in the number of cases of movement of goods across the customs border of Ukraine through concealment from customs control. In this regard, within the framework of the study, an attempt was made to highlight modern methods of committing smuggling transported by sea, air, rail or road, taking into account the individual properties of the corresponding mode of transport. On this basis, the method of committing smuggling by moving goods outside customs control is distinguished from the method of transporting goods by hiding from customs control and customs clearance. The leading role of dry cargo ships in the commission of smuggling is noted, despite the significant risks of blocking Ukrainian ports. It is indicated that in the conditions of the closure of the sky for civil aviation, smuggling by aircraft has lost its relevance. Attention is focused on the growing role of road transport in the transportation of goods across the customs border of Ukraine by concealing them from customs control and customs clearance. In the context of armed aggression, the leading role is played by the way of smuggling through the customs border of Ukraine under the guise of humanitarian aid aimed at meeting the priority needs of the population and military personnel in accordance with the Decree of the Cabinet of Ministers of Ukraine dated March 01, 2022 No. 174 «Some issues of humanitarian aid passing through the customs border of Ukraine under martial law», the provisions of which exempt humanitarian goods from the application of measures of non-tariff regulation of foreign economic activity. In the end, an opinion was expressed about the need for further scientific research on the study of methods for committing smuggling in order to gradually improve the existing system of measures to counter violations of customs rules.