of June 3, 2005 No. 8
About court practice in cases on smuggling and customs offense
Persons who commit smuggling and violate customs rules, encroach on the procedure for movement of goods and vehicles established by the legislation of Ukraine through customs border of Ukraine owing to what cause damage to economy of the state, its cultural heritage, health of the population and public safety, promote expansion of the shadow sector of economy.
Having considered materials of court practice in cases on smuggling and customs offense, the Plenum of the Supreme Court of Ukraine specifies that by consideration of these cases courts generally correctly apply the current legislation, however take place and shortcomings which are caused, in particular, by imperfection of the separate provisions of the law.
For the purpose of the correct and identical application by courts of the legislation on responsibility for smuggling and customs offense the Plenum of the Supreme Court of Ukraine DECIDES:
1. By consideration of both administrative, and criminal cases about customs offense and smuggling courts should use, in particular, definitions of the main terms and concepts which are given in Art. 1 of the Customs code of Ukraine (further - shopping mall).
2. Explain to courts that responsibility for smuggling according to Art. 201 of the Criminal code of Ukraine (further - UK) comes in cases when intentional movement of goods through customs border of Ukraine out of customs control or with concealment from customs control took place, made in large sizes.
According to item 39 of the Art. of 1 shopping mall goods are any personal estate (including currency and cultural values), electric, thermal and other types of energy, and also vehicles, except for those which are used only for transportation of passengers and goods through customs border of Ukraine.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.