Transgression of Counteraction to Customs Offenses in the Context of Customs Reforms of the European Union and Ukraine

Abstract

Abstract. The aim of the article is to study European and Ukrainian approaches to improving the practice of combating customs offenses. To achieve this aim, scientific research tasks were set, including: analyzing the customs reform in the EU in 2016; identifying the need and factors that led to the reform of customs administration in the EU and Ukraine in 2023; developing recommendations for improving customs administration in Ukraine in the context of strengthening the fight against customs offenses. To achieve the stated aim, the following research tasks were identified: analyzing the customs reform carried out in the EU in 2016; identifying the need and factors that led to the reform of customs administration in the EU and Ukraine in 2023; developing recommendations for improving customs administration in Ukraine to strengthen the counteraction to customs violations. Methods. The methodological basis of the study consists of fundamental categories, concepts, principles, and methods of modern science. The set of methods used in the study of combating customs offenses is based on the principles of objectivity, systematicity, definiteness, determinism, and the unity of theory and practice. The use of general and specialized methods of scientific cognition allowed achieving the research objectives and contributed to the reliability of the obtained results. Results. The features of the customs reform carried out in the EU in 2016 were studied, and the absence of harmonized approaches to law enforcement, supervision, control, investigation, judicial and administrative review, as well as the application of sanctions for customs violations, was identified. The concept of the EU customs reform of 2023 was analyzed, which envisages the creation of a new customs institution (EU Customs Authority) that will operate based on the new EU e-Customs and will exercise control over the EU Customs Data Hub. Conclusions. Emphasis is placed on the necessity of conducting customs reform in Ukraine, which should be synchronized with the corresponding processes in the EU and based on the development of a new Customs Code of Ukraine, ensuring full implementation of the provisions of the EU acquis in the customs sphere. It is proposed to unify the implementation of customs formalities and procedures with counterparties in the EU, regulate the legal status of customs authorities and service procedures, grant them powers to carry out operational-investigative activities, and conduct pre-trial investigations of smuggling cases. These measures are aimed at increasing the effectiveness of combating customs violations and generally strengthening the institutional capacity of customs authorities.