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Violation of customs rules is a type of administrative offense – a guilty act, action or inaction that infringes on the procedure for crossing the border of Ukraine, moving across the border of goods, vehicles and items presented to customs authorities for customs control and customs clearance, as well as operations for carrying out with goods, collection of customs duties and other payments under customs control.

If responsibility for smuggling and other criminal offenses is determined by the Criminal Code of Ukraine, then for violation of customs rules by citizens, this responsibility is established by the Customs Code of Ukraine.

Like any other offense, a violation of customs rules has its own composition:

  • an object;
  • the objective side;
  • subject;
  • the subjective side.

Only if they are available can wine persons be held liable in the manner prescribed by law.

Heads of enterprises, institutions, organizations and other officials are liable for violation of customs rules, if at the time of the commission of the offense their duties included the function of ensuring they meet the requirements established by the current legislation, including the Customs Code and other regulatory legal acts governing customs.

It should be noted that being held accountable for violation of customs rules does not exempt from the obligation to pay duties and other customs payments.

Administrative liability for violation of customs rules occurs if these violations do not entail criminal liability.
Subjects for violation of customs rules can be citizens who at the time of the commission of such an offense have reached the age of 16, as well as officials of enterprises.

For violation of customs rules, the following penalties may be imposed:

  • warning;
  • fine;
  • confiscation of goods.

Penalty for violation of customs rules cannot be applied otherwise than on the basis and in the manner established by the Customs Code and other laws of Ukraine.

Compliance with the requirements of the legislation in the case of the application of penalties for violation of customs rules is ensured by the implementation of systematic control by the higher-level customs authorities and their officials, the right to appeal the actions of customs officials.

Administrative penalties in the form of a warning, a fine may be imposed no later than two months from the date of the offense, and in the case of an ongoing offense – two months from the date of its detection.

Proceedings in the case of violation of customs regulations include the implementation of procedural actions, the consideration of the case and the issuance of an order. Proceedings on cases of violation of customs rules are carried out in accordance with the Customs Code of Ukraine, and in the part not regulated by it, in accordance with the legislation of Ukraine on administrative offenses.

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