ПРЕДМЕТ КРИМІНАЛЬНИХ ПРАВОПОРУШЕНЬ, ПОВ’ЯЗАНИХ ІЗ КОНТРАБАНДОЮ: КРИМІНАЛІСТИЧНА ХАРАКТЕРИСТИКА

The article examines the subject of a criminal offense as a key element of the forensic characteristics of smuggling-related crimes. The necessity of an interdisciplinary approach to its analysis — encompassing both criminal law and forensic perspectives — is substantiated. Based on an analysis of current legislation and scholarly sources, it is established that the objects of smuggling may include items of property, cultural significance, or other forms of social value that are illegally transported across the customs border of Ukraine. Particular attention is given to the characteristics of smuggled objects such as cultural valuables, weapons, and technical means of covert surveillance, timber, and excisable goods. The article identifies law enforcement challenges arising from inconsistencies in the regulatory definitions of such objects. It proposes ways to improve approaches to defining the subject of the crime in order to enhance the effectiveness of investigating smuggling-related criminal offenses.