Legal-criminal aspects and characteristics of customs offences. Danger and their impact

In essence, evasion of customs payments is an illicit action of evading payment of amounts due to the state upon import or export of goods, collected by the customs body in accordance with the legislation. Under these conditions, it can be appreciated that the criminalization of the acts, united under the name of evasion of customs payments, had as its main cause the collection of these amounts. Since the beginning, customs payments have oscillated between having an economic or a fiscal role. In normal times, customs payments on imported or exported goods have always had a perfectionist role for the national economy. It is precisely in such circumstances, when fiscalism becomes excessive, fraud develops rapidly. The first reaction of the state is to tighten sanctions and increase the requirement of control, but practice demonstrates that fraud does not disappear or even diminish. It turns out that the means of combating it must be sought not only in the Criminal Code, but also elsewhere.