CUSTOMS REGULATIONS OF CUSTOMS RULES AND RESPONSIBILITY FOR THEIR VIOLATION

Анотація

Introduction. The article is aimed at researching the violation of customs rules which are observed in a wide scale and examined already at world level, but not only at the level of one state. All states make efforts for overcoming of them negative influence and distribution, developing and implementing separate tasks, programs, perfecting the legislation and practice of fight against violations. Methods. The methodological basis of the study was a variety of general scientific and specific methods of research and cognition. Namely: bibliographic method - for the study of literary sources to obtain the necessary information on the topic of research; method of analysis and synthesis - to study the object and subject of research and comprehensive study of the problem of violation of customs rules; surveillance method - to find out the nature of customs offenses; abstract and logical method - for theoretical generalization and formation of relevant conclusions; graphical method - to visualize the classification of customs offenses and elements of the composition of the subjective side of customs offenses; method of critical analysis and systematic approach - to investigate the features of the onset of administrative responsibility. Special research literature on the selected topic was used for the study, codified legislative acts reflecting a specific topic of work, scientists' work related to violation of customs rules, articles and points of view of customs experts on the mentioned problem were also analyzed. Results. The analysis of essence of violations of customs rules is conducted by the author. The signs of composition of custom offences are exposed in accordance with the Custom code of Ukraine (object, subject, objective side and subjective side of offence). Classification of violations of customs rules is considered on the degree of the inflicted harm. Description of administrative responsibility for violation of customs legislation with pointing of subjects that can be attracted to administrative responsibility is given. Signs of administrative responsibility for violation of customs rules are revealed. Essence and classification description of administrative penalties for violation of customs rules, such as warning, fine, confiscation, the features of application of every type of administrative penalties are considered. The types of violations of custom rules are considered, their classification on certain signs in accordance with the Custom code of Ukraine. Circumstances at that the offensive of administrative responsibility is eliminated are considered. Discussion. Prospects for further research are to investigate the establishment of clear differences between violations of customs regulations from smuggling. And research on the issue of liability for smuggling

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