Порівняльне дослідження санкційних заходів проти контрабанди/сірого імпорту в Україні та країнах ЄС

The article provides a comparative analysis of sanctions measures aimed at combating smuggling and «gray» importsin Ukraine and the EU countries, taking into account their effectiveness, shortcomings and prospects for improvement.The existence of different approaches to the implementation of sanctions policy, different levels of legal regulation, as wellas the specifics of economic development in each country makes the topic relevant. The purpose of the study is to assessthe effectiveness of sanctions measures, identify their weaknesses and develop recommendations for improving Ukraine’ssanctions policy based on European experience.The paper analyzes the key aspects of sanctions policy applied in the EU and Ukraine, in particular, in relationto non-residents and residents. In the EU, sanctions are often used as an instrument of trade restrictions or embargoes,while in Ukraine there is a practice of duplication of sanctions lists created on the basis of decisions of the US StateDepartment, as well as an innovative approach to the application of sanctions against its own residents, which needsfurther improvement.The article also examines various approaches to combating smuggling, including criminalization of relevant offenses,the role of customs authorities, and the effectiveness of sanctions in reducing the volume of «gray» imports. It is establishedthat Ukraine needs to improve its anti-smuggling strategies by introducing automated control systems, expandinginternational cooperation and strengthening criminal liability for customs violations.It is concluded that in order to improve the effectiveness of sanctions policy in Ukraine, it is necessary to comprehensivelyimprove legal regulation, implement the best European practices, promote technological modernization of customsauthorities and ensure their transparency. Improving the sanctions policy also requires strengthening the institutionalcapacity of the state and the use of modern digital tools to reduce corruption in the customs system.Keywords: sanctions, law enforcement agencies, criminalization of smuggling, customs policy, corruption, Europeaneconomic space, fiscal policy, economic security, financial stability, «grey» imports, tax evasion.