PECULARITIES OF THE LEGAL STRUCTURE OF THE ILLEGAL COMMERCIAL GOODS MOVEMENT ACROSS THE CUSTOMS BORDER ACCORDING TO THE LEGISLATION OF UKRAINE

Yurii I. Skliar
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Abstract

The article is devoted to defining the peculiarities of the legal structure of the illegal commercial goods movement across the customs border according to the legislation of Ukraine. It was found that violation of customs rules is an administrative offense for which administrative liability is provided. Each of the violations of customs rules defined by the Customs Code of Ukraine is characterized by a special legal structure that includes an object, an objective side, a subject and a subjective side. It was determined that the object of illegal movement of commercial goods across the customs border needs to be specified. In addition to the general object of violation provided for in Article 482 of the Customs Code of Ukraine, which is the procedure established by law for the movement of goods across the customs border of Ukraine, specific, generic, main direct and additional objects are distinguished. It has been established that a feature of the legal composition of the illegal movement of commercial goods across the customs border of Ukraine is the presence of the object of violation, which is commercial goods. The subject can be a citizen who has reached the age of 16, as well as company officials. It was found that the objective side of the specified violation is characterized by its commission in the form of an active action, and the subjective side is characterized by the mandatory presence of guilt in the form of direct intent. It was concluded that the illegal movement of commercial goods across the customs border of Ukraine is distinguished among other violations of customs rules precisely by the peculiarities of the legal structure, the understanding and proof of which is the key to the correct qualification of the committed act. Key words: violation of customs rules, commercial goods, customs border, administrative responsibility.
根据乌克兰的立法,非法商业货物越过海关边界的法律结构的特殊性
本文致力于根据乌克兰的立法界定跨海关边境的非法商业货物流动的法律结构的特点。认定违反海关规章属于行政违法行为,应当追究行政责任。乌克兰海关法规定的每一项违反海关规则的行为都具有特殊的法律结构,其中包括客体、客观方面、主体和主观方面。会议确定,需要具体规定越过海关边界的商业货物非法流动的对象。《乌克兰海关法》第482条规定了一般违反对象,这是法律规定的货物通过乌克兰海关边界的程序,除此之外,还区分了具体的、一般的、主要的直接的和附加的对象。已经确定的是,越过乌克兰海关边界的商业货物非法流动的法律构成的一个特点是存在侵犯对象,即商业货物。主体可以是年满16岁的公民,也可以是公司官员。认定具体违法行为的客观方面以主动行为的形式存在为特征,主观方面以直接故意的形式强制存在为特征。会议的结论是,商业货物非法越过乌克兰海关边界与其他违反海关规则的行为的区别,恰恰在于法律结构的特殊性,对法律结构的理解和证明是对所犯行为进行正确定性的关键。关键词:海关违规,商品,海关边境,行政责任。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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