Innovations of the Criminal Code. Criminalization of smuggling in Ukraine: responsibility. Why is smuggling returned to the Criminal Code?

Criminal Law
Sidorenko Vitaly
06.07.2021
Law Services - Innovations of the Criminal Code. Criminalization of smuggling in Ukraine: responsibility. Why is smuggling returned to the Criminal Code?

     

      The Verkhovna Rada plans to consider the draft law “On Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine on Criminalization of Smuggling of Goods and Excisable Goods, as well as Inaccurate Declaration of Goods” № 5420 of 23.04.2021, which cannot but please.
It was introduced by the President of Ukraine and declared urgent. At its sitting on May 12, the Committee on Law Enforcement Activities recommended that the Verkhovna Rada adopt it as a basis in the first reading, but consideration of this issue has been postponed. The draft Law provides for amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine.

The Criminal Code of Ukraine is proposed to be supplemented with new articles: “,

– 201-3″ Smuggling of excisable goods “,

– 201-4″ Inaccurate declaration of goods “.

Smuggling in the bill means actions aimed at moving across the customs border of Ukraine outside customs control or with concealment from customs control of goods committed in a significant amount.

The proposed Article 201-4 of the Criminal Code of Ukraine it is envisaged to introduce a qualifying feature of such a criminal offense as false declaration of goods – assistance in any form by an official of the customs authority with the use of power or official position.

  At the same time, this article proposes to release a person who has committed acts that led to the unlawful reduction or exemption from customs duties in significant, large and especially large amounts from criminal liability, if such person has paid double the amount of unpaid customs duty before criminal prosecution.
The draft law also proposes to amend Article 201 “Smuggling”, Article 201-1 “Movement across the customs border of Ukraine out of customs control or with concealment from customs control of timber or lumber of valuable and rare species of trees, timber unprocessed, as well as other timber prohibited for export outside the customs territory of Ukraine) “and Article 305” Smuggling of narcotic drugs, psychotropic substances, their analogues or precursors or counterfeit medicines “of the Criminal Code of Ukraine.

What is the liability?
a fine of fifty thousand to seventy-five thousand NMDGs
or imprisonment for a term of five to ten years, deprivation of the right to hold certain positions or engage in certain activities for up to three years and with confiscation of property.

If it is an organized group, it can be obtained by imprisonment for a term of 7 to 11 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years and confiscation of property.

For all the same actions, but with the smuggling of excisable goods (except electricity) (Article 201-3), there is a risk of a fine of 20 thousand to 40 thousand NMDG or imprisonment for for a period of 3 to 6 years.

Such acts committed by a previously convicted person, or either by prior conspiracy by a group of persons, or by an official using power or official position, or on a large scale, shall be punishable by a fine from 75 thousand to 120 thousand NMDG or imprisonment for a term of 6 to 11 years, with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years and confiscation of property.

Finally, smuggling of excisable goods by an organized group will deprive its members of their liberty for a term of 10 to 12 years. the right to hold certain positions or engage in certain activities for up to 3 years and with confiscation of property.

    Inaccurate declaration of goods (Article 201-4), ie inaccurate declaration of goods, ie entry in the customs declaration of inaccurate information or failure to provide customs clearance in the prescribed form of accurate and reliable information about goods and / or commercial vehicles subject to mandatory declaration and released for free circulation, if such actions have led or could lead to an illegal reduction or exemption from customs duties in significant amounts – will result in a fine of 10 thousand to 17 thousand NMDG.

If the declaration is false has led or could lead to an illegal reduction or exemption from customs duties in especially large amounts – the fine will range from 95 thousand to 120 thousand NMDG. Or they can be imprisoned for a term of 5 to 8 years, deprived of the right to hold certain positions or engage in certain activities for up to 3 years and confiscated property.

conspiracy with an official of the customs authority, or assistance in any form by an official of the customs authority to commit such acts with the use of power or official position – shall be imprisoned for a term of five to eleven years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years and with confiscation of property.

The draft law also provides for amendments to Article 216 of the Criminal Procedure Code of Ukraine, according to which investigators of bodies supervising compliance with tax legislation will conduct a pre-trial investigation of criminal offenses under Articles 201-2, 201- 3 and 201-4 of the Criminal Code of Ukraine. , 201-3, part four of Article 201-4 of the Criminal Code of Ukraine, it is established that they were committed by an official using power or official position, in the presence of one of the conditions specified in part five of Article 216 of the Criminal Procedure Code of Ukraine, such criminal offenses will be investigated by detectives of the National Anti-Corruption Bureau of Ukraine.

Section XI “Transitional Provisions” of the Criminal Procedure Code of Ukraine is supplemented by a provision according to which the pre-trial investigation of these criminal offenses will be carried out by investigative bodies monitoring tax compliance before the Bureau of Economic Security of Ukraine.

    Why smuggling is returned to the Criminal Code?

Re-criminalization of smuggling is connected with the following events:

On November 15, 2011 the Verkhovna Rada of Ukraine decriminalized smuggling of goods by adopting the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine on Humanization of Liability for Offenses economic activity “№ 4025-VI, which, inter alia, amended Article 201 of the Criminal Code of Ukraine. Thus, from 2012 until today, moving across the customs border of Ukraine out of customs control or with concealment from customs control of goods is not smuggling and is not considered a crime. criminal liability only for movement across the customs border of Ukraine outside customs control or with concealment from customs control of cultural property, poisonous, potent, explosives, radioactive materials, weapons or ammunition (except smooth-bore hunting weapons or ammunition to it), parts of firearms

Illegal movement of other goods specified in this article, except for narcotic substances (Article 305 of the Criminal Code of Ukraine), and timber or lumber of valuable and rare species of trees , unprocessed timber, as well as other timber prohibited for export by m food of the customs territory of Ukraine (Article 201-1 of the Criminal Code of Ukraine), today is not smuggling.

As a result of such decriminalization, in 2019 alone, employees of the State Customs Service of Ukraine drew up more than 1,000 reports on violations of customs rules in the amount of 1.6 billion hryvnias. During 2020 – 1,200 protocols on violations of customs rules in the amount of UAH 1.96 billion were settled. based on the results of which the courts decided to impose a fine in 788 cases (80%) in the amount of 40.46 million hryvnias (11.6%) and applied confiscation in 765 cases (77.7%) in the amount of 39.56 million hryvnias 11.4%) (statistics from).

Based on the results of consideration of 126 cases (12.8%) in the amount of UAH 142.96 million (41%), the courts decided to close the cases, in

The customs authorities do not have sufficient powers and are unable to take all necessary measures to document and prove the circumstances. committed an offense, which further makes it impossible to bring the perpetrators to justice.

Compliance with the administrative sanctions provided by the Customs Code of Ukraine does not deter violators from smuggling, so it is proposed to establish criminal liability for smuggling goods, excisable goods (except electricity) and for inaccurate declaration of goods.

Therefore, we hope that the introduction of criminal liability for smuggling of goods and excisable goods, as well as for inaccurate declaration of goods will reduce the number of violations of the rules of movement of goods across the customs border of Ukraine, and will help stop illegal movement of goods.