Social and legal conditionality of customs duties evasion criminal liability

The subject of this article is the socio-legal conditionality of establishing liability for criminal evasion of customs and other payments. This article aims to answer the question of the validity of the elevation of the specified illegal act in the field of economic activity to the category of criminally punishable acts by analyzing relevant statistical data, recent legislative changes in the criminal law, studying the author's positions on the expediency of criminal law protection of calculation and collection of customs and other payments, and also taking into account technical transformations in the customs infrastructure. The author used dialectical, systemic, sociological, statistical, comparative legal methods to study the patterns of changes in the field of customs relations and subsequent legislative transformations in criminal legislation, the impact of these legislative decisions on statistical indicators of countering customs crime. As a result of the analysis of current statistical data related to the dynamics of the number of registered crimes, economic harm caused, recent legislative changes in the criminal law sphere, the study of author's positions on the expediency of criminal law protection of public relations related to the calculation and collection of customs and other payments, as well as taking into account information and technical transformations in the customs infrastructure the author concludes that it is advisable to establish a criminal law prohibition on evasion of customs payments, special, anti-dumping and (or) countervailing duties levied on organizations, as well as individuals. The relevance of this article is also due to the fact that over the past almost 10 years there have been no works devoted to the analysis of the socio-legal conditionality of establishing liability for evasion of customs and other payments paid in connection with the movement of goods across the customs border.