ISSUES OF LIABILITY FOR CUSTOMS CRIMES IN THE LEGISLATION OF SOME FOREIGN COUNTRIES

Abstract

This article provides a comparative legal analysis of the legal norms that define liability for customs crimes in some foreign countries. It was found that the criminal laws of foreign countries, including the CIS member states, do not have the same approach to regulating this issue. Also, the following important conclusions were drawn up in the article through a comparative analysis of the criminal legislation of different foreign countries on this issue: 1) economic, financial or economic activities in foreign countries, the field of taxation, public safety and public order, including the circulation of narcotic drugs, psychotropic substances, their analogues or precursors, public health and social relations that ensure the health of the population are considered as objects of customs crimes; 2) although in the criminal legislation of foreign countries, crimes in the field of customs are located in different sections and chapters of the Criminal Code, in the legislation of some countries, in particular, the People's Republic of China, the norms related to responsibility for this category of crimes are collected in a separate section; 3) illegal transfer of objects across the customs border in foreign countries is considered as smuggling. In most countries, based on the level of social danger of criminal objects, it has been shown that the approach of determining responsibility in separate articles is a priority for the transfer of objects of different levels across the customs border; 4) there is a significant difference between the legislation of different countries in assessing the social risk of crimes in the customs field. For example, the laws of countries such as the United States, England, and the PRC prescribe 15-year prison terms, life imprisonment with confiscation of property, or even the death penalty for smuggling certain items; 5) in almost all countries there are norms that establish special responsibility for the act related to the evasion of payment of customs fees; 6) it is necessary to consider the issue of responsibility for "economic smuggling", "cash currency smuggling", falsification or falsification of official documents for the purpose of smuggling, as well as smuggling of technical equipment used for this purpose, for which liability is established in most foreign countries (Kazakhstan, the Netherlands and Poland).