SMUGGLING AND CUSTOMS SECURITY: MAIN SCHEMES OF SMUGGLING SUPPLIES

Abstract

Smuggling is one of the most dangerous crimes in public life. This problem, which does not bypass any of the countries of the world, and recently, thanks to the processes of global integration, has become a problem without borders. Illegal movement of drugs, weapons, ammunition, cultural and historical values across the customs border has traditionally been the focus of criminal groups as a means of rapid enrichment. The article reveals the relationship between smuggling and the sale of counterfeit products, non-payment of taxes and customs fees. A review of the volume of customs products was carried out, the interpretation of customs security in scientific circles and the main schemes of contraband supplies were investigated. Based on the study of the features of the existing smuggling schemes, the reasons for the emergence of smuggling and possible losses to the national economy have been established. It is concluded that the population of Ukraine, which buys smuggled goods, encourages the creation of illiquid assets of domestic goods, the curtailment of domestic production, the reduction of jobs and wages, and in the end all the burdens of the taxpayer due to the existence of smuggling schemes fall on the shoulders of citizens. The purpose of the study is to identify methods for measuring the illicit circumvention of tobacco taxation, to study the strengths and weaknesses of each method and to recommend the appropriateness of using a method. At the same time, key definitions and background information on tobacco smuggling and an overview of empirical research on tobacco smuggling are offered. The authors noted that it is possible to stop the smuggling of tobacco products through the implementation of a whole range of measures, taking into account both the smuggling export and import of products; introduction of criminal liability for counterfeiting and production of counterfeit products, for illegal use of trade marks; introduce foreign experience in combating smuggling.