LEGAL REGULATION OF THE AUTHORITIES OF THE STATE CUSTOMS SERVICE REGARDING PREVENTION AND ANTI-SMUGGLING

Abstract

The scientific study is devoted to the peculiarities of the legal regulation of the powers of the State Customs Service in prevention and countermeasures against smuggling. The norms of legislation and by-laws are studied. The conclusions and proposals of scientists who devoted their work to the activities of customs bodies are investigated. The list of powers of customs authorities in combating smuggling is established. A description of the term "smug-gling" is provided. The procedure for carrying out procedural actions that can be carried out to prevent smuggling is determined. It is stated that to prevent smuggling, customs officers can carry out customs inspec-tion, personal inspection, questioning of persons suspected of smuggling, and temporary sei-zure of vehicles used for illegal movement of goods across the customs border. Representa-tives of law enforcement agencies can involve customs officials to carry out such operative and investigative measures as controlled delivery and controlled movement of goods through customs border. It is proposed to define the concept of "smuggling" in the norms of the Customs Code of Ukraine. Smuggling should be considered as the illegal movement of food and non-food goods, vehicles, historical, cultural, and currency values, explosive, poisonous, radioactive substances, weapons, and ammunition across the customs border of Ukraine. It is proposed to cancel the provision of the Regulation on the State Customs Service, which provides for the right of customs officials to carry out investigative activities. Among the norms of the Criminal Code of Ukraine, it is worth providing the specifics of the personal examination of persons suspected of smuggling, as well as the rules for the temporary seizure of animals that have become objects of smuggling.