Адміністративна відповідальність за незаконне переміщення товарів через митний кордон України

Abstract

Дисертаційна робота є науковим дослідженням проблем адміністративної відповідальності за незаконне переміщення товарів через митний кордон України як засобу забезпечення митної справи і митної політики. У ній проаналізовано теоретичні і практичні питання правового регулювання адміністративної відповідальності за незаконне переміщення товарів через митний кордон України, надано її характеристику. У дисертації вперше комплексно досліджено проблеми адміністративної відповідальності за незаконне переміщення товарів через митний кордон України, розглянуто чинні статті МК України, які передбачають відповідальність за незаконне переміщення товарів через митний кордон України, та виявлено недоліки і прогалини законодавства у цій сфері. Особливу увагу приділено правовому аналізу складів адміністративних правопорушень, відповідальність за які передбачена статтями 482, 483 МК України. У роботі проаналізовано зарубіжний досвід відповідальності за незаконне переміщення товарів через митний кордон. Встановлено, що наразі існує необхідність вивчення й апробування зарубіжного досвіду встановлення відповідальності за незаконне переміщення товарів через митний кордон до вітчизняного законодавства. Вироблено і обґрунтовано теоретичні і практичні рекомендації і пропозиції, спрямовані на удосконалення законодавства щодо адміністративної відповідальності за незаконне переміщення товарів через митний кордон України, зокрема пропозиції до МК України. The thesis is a scientific research covering the problems of administrative liability for unlawful goods movement across the customs border of Ukraine. This paper is one of the first comprehensive studies covering the problems of liability for unlawful goods movement, as undertaken after decriminalization of goods illegal trafficking. The author has produced legal treatment to unlawful goods movement and explored the ways for improving the domestic legislation, imposing administrative liability for the aforementioned offences. The study resulted in the set of the scientific generalizations and summaries, the range of the scientific provisions being important in terms of the contemporary administrative law theory. Particularly, the thesis has highlighted the two major historical preconditions of the illegal activities concerned with the goods movement and characterized the contemporary status of liability for committing the foregoing unlawful acts; described the notion and produced characteristics of administrative liability for unlawful movement of goods; outlined the specifics of the causal connection concerned with the unlawful goods movement; analyzed specifics of the features characterizing the object of administrative offences related to unlawful goods movement; found out the peculiar features of analyzed specifics inherent to the objective elements of the administrative offences as related to unlawful goods movement; defined the features characterizing the object of administrative offences related to unlawful goods movement; considered the specifics inherent to the objective elements of the administrative offences as related to unlawful goods movement; reviewed the foreign countries' experience concerned with liability for unlawful movement of goods. The thesis provides analysis covering the theoretical and practical aspects of governing administrative liability for unlawful goods movement across the customs border of Ukraine and characterized the same. The author produced one's own definition of liability for unlawful movement of goods, being a kind of liability under the law. Such liability is applied though adjudication by a rayon, district, municipal or town district court (judge) of administrative penalty imposed on the person who has illegally moved the goods, and by obliging the offen der to suffer the adverse effects constituting the essences of the administrative penalty imposed thereon under the Customs Code of Ukraine. The special attention was drawn to the legal analysis of the administrative offences' elements, inflicting liability under articles 482, 483 of the Customs Code of Ukraine. It was offered to distinguish goods unlawful movement to the separate group of offences, allowing exploration thereof separate from the items illegal trafficking, since the administrative liability differs from the other types of liability under the law with a wide range of material features. It was suggested to treat movement of the goods (as type of administrative offences) as an illegal culpable act (omission) by a person infringing requirements of the customs laws governing the movement procedure, the customs control and the customs clearance of goods and vehicles moved across the customs border of Ukraine, resulting in administrative liability. The author found out that the object of the goods unlawful movement features the public relations governed by the rules of the law and being protected under the rules of the Customs Code of Ukraine; the generic object of unlawful goods movement features the public relations in the field of the customs rules; the specific object of the goods unlawful movement should be viewed as the public relations encompassing free foreign economic activities of such relations subjects, as well as the state's economic safety; the core immediate object of the goods unlawful movement features the public relations in the field of the statutory procedure for movement of the goods and commercial vehicles across the customs border of Ukraine. It was found out that unlawful goods movement as an offence with formal elements is characterized with the following objective features: such act - movement of the goods and commercial vehicles; place of the offence - the Customs Border of Ukraine; method of movement - beyond the customs clearance; concealed from customs control. The thesis describes the author's understanding of «movement of the goods and commercial vehicles» term as a totality of acts concerned with actual movement of the goods and commercial vehicles across the Customs Border of Ukraine in any direction, in any way and using any method. It was ascertained that the subject of the goods unlawful movement is unlawful, i.e., the one having no additional features, rather than the general ones (becoming 16 years old and being convictable), i.e., the party to the public relations th at are subject to legal protection with the protective rule of the law implying liability.It is emphasized that full and comprehensive ascertaining of the features characterizing the subjective elements is a requisite precondition for correct qualification of the customs rules, predetermining the degree of the committed offence's and the offender's hazard, materially affecting the kind and goal of liability. Despite that, it is underlined that the customs code of Ukraine sets forth no directions concerning the motives and goals (purpose) of the goods unlawful movement. Thus, it is concluded that the motives and the goals are not included (as the statutory features) to the subjective elements of the unlawful goods movement. The thesis provides an analysis of the foreign countries' experience of liability for unlawful goods movement across the customs border. The out found out that nowadays there exists a need in exploring and testing the foreign countries' experience in ascertaining liability for unlawful goods movement across the customs border, in view of the domestic laws. The author has created and substantiated the theoretical and practical recommendations and offers aimed at improving the laws covering administrative liability for unlawful goods movement across the customs border of Ukraine.