Особливості юридичного складу незаконного переміщення товарів комерційного призначення через митний кордон за законодавством України

Abstract

Стаття присвячена визначенню особливостей юридичного складу незаконного переміщення товарів комерційного призначення через митний кордон за законодавством України. З’ясовано, що порушення митних правил є адміністративним правопорушенням, за яке передбачена адміністративна відповідальність. Кожне з визначених Митним кодексом України порушень митних правил характеризується особливим юридичним складом, який містить об’єкт, об’єктивну сторону, суб’єкт та суб’єктивну сторону.

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.