Combating commodity smuggling in Ukraine: in search of the optimal legislative model

Abstract

Legislative initiatives in this area have been critically considered. Major attention in this aspect has been paid to the shortcomings and debatable provisions of the draft law “On Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine on the Criminalization of Smuggling of Goods and Excisable Goods and Inaccurate Declaration of Goods” (Registration # 5420 of April 23, 2021). Author’s proposals on the relevant improvements of criminal legislation have been put forward and substantiated.