ORGANIZATIONAL AND STRUCTURAL SUPPORT OF OPERATIONAL AND SEARCH ACTIVITIES OF CUSTOMS AUTHORITIES
Анотація
Introduction. The issue of granting the customs authorities of Ukraine the right to operational-search activities (OSA), in order to improve the fight against and identify violations of customs legislation that threaten the economic, social and fiscal interests of the state and the legitimate interests of trade are analized. On this task, the legal norms and directives of international organizations of which Ukraine is a member and international agreements ratified by Ukraine were studied, and a comparison with our legislation was made. It is proposed to revise the current Ukrainian legislation on customs in the direction of combating smuggling and violations of customs rules, bring it into line with international standards and give customs authorities the right to the OSA as a full-fledged law enforcement agency. The tasks and indicators of their achievement on organizational support of the OSA in the Customs Service of Ukraine and the approximate structure of law enforcement units of the Customs Service of Ukraine are offered.
The purpose of the article is to analyze international legal acts on customs, which indicate the need to provide the customs authorities of Ukraine with OSA in order to perform their functions in the fight against smuggling and violations of customs rules, in full and more effectively. This right is necessary for customs authorities not only to counter and prevent smuggling, but also for effective cooperation with customs and law enforcement agencies of other states.
Methods. The methods of analysis, comparison and synthesis during the study of organizational and structural support of operational-search activities of customs authorities were used.
Results. The main scientific result of the article is to identify, related to the terms of institutional capacity in the field of law enforcement of the Customs Service of Ukraine were identified and systematized, in particular, the lack of OSA in domestic customs authorities, which allowed to identify ways and prospects for their further implementation. Particular attention is paid to the need to synchronize the provisions of Ukrainian legislation with the relevant provisions of international agreements in force for Ukraine and other non-ratified by Ukraine on this issue.
Perspectives. Further research on the institutional capacity in the field of law enforcement of the Customs Service of Ukraine, in the direction of organizational and structural support of operational-search activities of customs authorities, should be conducted on the basis of theoretical justification of its law enforcement powers, taking into account levels of official interaction – departmental, interagency, international.
Ключові слова
Повний текст:
>PDF
Посилання
Antonov, K. V., Varava, V. V. (2010). Zbilshennia pravoohoronnyh povnovagen mytnyh organiv u konteksti rozvytky mytnogo ta operatyvnorozshukovogo zakonodavstva [Increasing the law enforcement powers of customs authorities in the context of the development of customs and operational-search legislation] . Visnyk Akademii mytnoi spravy Ukrainy – Bulletin of the Akademy of Customs of Ukraine, 1(4). Available at: http://webcache.googleusercontent.com/search?q=cache:6RMTebdMMwcJ:www.irbis-nbuv.gov.ua/.
Razymova, O. (2010). Zabezpechennia mytnoi bezpeky Ukrainy z urahuvanniam zarubignogo dosvidu [Ensuring customs security of Ukraine taking into account foreign experience]. Pidpryiemnytstvo, gospodarstvo i pravo – Entrepreneurship, economy and law, 5, 166–169 [in Ukraine].
Dorofeieva, L. M. (2017). Okremi aspekty realizatsii zahysnoi funktsii mytnyh organiv Ukrainy [Some aspects of the implementation of the protective function of the customs authorities of Ukraine]. Naukovyi visnyk publichnogo ta pryvatnogo prava – Scientific Bulletin of Public and Private Law, 2, 124–129 [in Ukraine].
Rezoliutsia Rady mytnogo spivrobitnytstva schodo vaglyvosti rozviduvalnyh danyh dlia pidtymky diialnosti z mytnogo pravozastosuvannia: mignarodnyi dokument [Customs Cooperation Council Resolution on the importance of intelligence to support customs enforcement activities: international document] 24. 06. 1992. Baza danuh “Zakonodavstvo Ukrainy”, VR Ukrainy – Database “Legislation of Ukraine”, Verkhovna Rada of Ukraine. Available at: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-nstruments/resolutions/importance_of_intelligence.pdf?la.
Rezoliutsia Pynta-Kana Komisii z pytan polityky Vsesvitnoi mytnoi organizatsii pro rol mytnytsi v konteksti bezpeky, gruden 2015: mignarodnyi dokument [Resolution of the Punta-Cana Commission of the World Customs Organization on the role of customs in the context of security, December 2015: international document]. Baza danuh “Zakonodavstvo Ukrainy”, VR Ukrainy – Database “Legislation of Ukraine”, Verkhovna Rada of Ukraine. Available at: http://www.wcoomd.org/en/about-us/legal-instruments/resolutions.aspx.
Mignarodna konventsia pro vzaiemnu administratuvnu dopomogu u vidverneni, rozsliduvanni, ta prypynenni poryshen mytnogo zakonodavstva vid 09.06.1977 [International convention on mutual administrative assistance in the prevention, investigation and cessation of violations of Customs Law]. (1977, June, 9). Baza danuh “Zakonodavstvo Ukrainy”, VR Ukrainy – Database «Legislation of Ukraine», Verkhovna Rada of Ukraine. Available at: http://zakon.rada.gov.ua/laws/show/995_926#Text.
Pro operatyvno-rozshukovu diialnist. Zakon Ukrainy vid 18.02.1992 № 2135-XIІ, [About operative-search activity. Law of Ukraine]. (1992, February, 13). Available at: http://zakon.rada.gov.ua/laws/show/2135-12.
Pro mizhnarodni dogovory Ukrainy. Zakon Ukrainy vid 29.06.2004 № 1906, [About international agreements of Ukraine. Law of Ukraine]. (2004, June, 29). Available at: http://zakon.rada.gov.ua/go/1906-15.
Mytnyi kodeks Ukrainy. Zakon Ukrainy vid 13.03.2012 № 4495-VI [Customs Code of Ukraine. Law of Ukraine]. (2012, March, 13). Available at: http://zakon2.rada.gov.ua/laws/show/4495-17.
Ugoda pro asotsiatsiiu mig Ukrainoiu, z odniiei storony , ta Yevropeiskym Soiuzom, Yevropeiskym spivtovarystvom z atomnoi energii i ihnimy dergavamy-chlenamy, z inshoi storonu: mignarodnyi document vid 27. 06. 2014 [Association Agreement between Ukraine, of the one part, and the European Union, the European Atomic Energy Community and their Member States, of the other part: international document dated June 27, 2014]. Baza danuh “Zakonodavstvo Ukrainy”, VR Ukrainy – Database “Legislation of Ukraine”, Verkhovna Rada of Ukraine. Available at: http://zakon.rada.gov.ua/laws/show/984_011#Text.
Mytni prototypy: mizhnarodnyi document, 2020 [Customs blueprints: international document, 2020]. Baza danyh “Zakonodavstvo Ukrainy”, VR Ukrainy–Database “Legislation of Ukraine”, Verkhovna Rada of Ukraine. Available at: http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/eutraining/customsblueprintsru.pdf.
DOI: https://doi.org/10.35774/sf2021.01.249
Посилання
- Поки немає зовнішніх посилань.
West Ukrainian National University