Efficiency of measures to combat smuggling and violation of customs rules

Implementation of the State policy in the activities of the Customs Service is carried out through the system of law enforcement, human rights and judicial authorities. Counteraction to violations of customs legislation is entrusted to the customs authorities of Ukraine. The activities of the Customs Service are associated with the need to obtain information on the security of the state border, on persons crossing the border, and on the items being transported, which is provided by the Security Service of Ukraine. The state law enforcement policy is implemented not only through the activities of law enforcement agencies, but also through the system of human rights bodies of state power. These include the institution of the Ukrainian Parliament Commissioner for Human Rights, as well as the bar and notary. The specificity of law enforcement agencies is the combination of law enforcement functions with organizational, managerial, control and inspection functions. The Customs Service plays a central role in preventing and detecting offenses related to the movement of goods across the customs border of Ukraine. The State Customs Service of Ukraine is a central executive body that ensures the state customs policy, organizes the functioning of the customs system, manages the area of management entrusted to it, and is responsible for its condition and development. The Customs Service is accompanied by military border guard units, which ensures the effectiveness of its tasks in preventing and detecting smuggling and customs offenses. Criminal legislation is evolving to increase liability and recognize smuggling as a criminal offense, taking into account the value of goods moved across the customs border of Ukraine. The type of the transported goods determines the qualification of the offense.