Criminal Liability for Commodity Smuggling in the Legislation of Foreign Countries: A Comparative-Legal Analysis

Abstract

Abstract. This article presents a comprehensive comparative-legal analysis of criminal law approaches to combating commodity smuggling in the legislation of Ukraine and selected foreign countries. The relevance of the study is determined by the fact that, at the current stage of state-building, the issue of illegal movement of goods across the customs border has acquired particular importance in the context of ensuring the country’s economic security, the stability of the financial system, and the effective functioning of customs institutions. Commodity smuggling represents a complex socio-economic and legal phenomenon that negatively affects the development of the national economy, causes significant losses to the state budget due to unpaid customs duties and taxes, distorts the competitive environment in the domestic market, and contributes to the expansion of shadow economic processes. In this context, criminal-law measures are considered not only as a tool for holding offenders accountable but also as an important preventive mechanism for formalizing economic relations, strengthening fiscal discipline, and ensuring the proper functioning of the customs control system. The article examines the features of criminal-law regulation of liability for smuggling in the legislation of several European countries, including Poland, Serbia, Slovakia, Slovenia, Croatia, Montenegro, Bulgaria, Switzerland, Denmark, and the Netherlands. It is established that most of these countries retain a criminal-law model for combating smuggling, although its normative implementation may significantly vary depending on the characteristics of the national legal system. In some states, the relevant elements of criminal offenses are codified directly in the criminal codes, while in others they are contained in specialized fiscal or customs legislation. The comparative analysis reveals that contemporary European models of criminalizing commodity smuggling combine different legal response mechanisms: criminal-law, administrative, and fiscal. In most cases, criminal liability is applied to the most socially dangerous forms of illegal goods movement, whereas less significant violations may incur administrative liability. Considerable attention is also given to special criminal-law measures, such as the confiscation of items involved in the offense or vehicles used for transporting smuggled goods.

Keywords: smuggling; criminal liability; comparative-legal analysis; international legislation; economic security; qualifying characteristics; law enforcement practice; foreign experience.