Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine

Customs Compliance & Risk Management, Issue 5, October / November 2020
Ilona Mishchenko
Ilona Mishchenko
Associate Professor of the Maritime and Customs Law Department, National University "Odesa Law Academy", Ukraine
Published 04 Nov 2020
Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine

Photo by Sora Sagano on Unsplash

Overviews and comments
clearance process
compliance
The current Customs Code of Ukraine includes eighteen types of customs offenses entailing administrative liability. Compared to the previous Customs Code, their number has decreased by a third. However, this does not result in positive dynamics towards the reduction of illegal acts as well as there are no signs that some of the acts ceased to be offenses.