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INTERNATIONAL CONVENTIONS AS A BASIS FOR INTERACTION BETWEEN CUSTOMS AUTHORITIES OF UKRAINE AND FOREIGN CUSTOMS AUTHORITIES
Rohatynska N.
Candidate of Law, Associate Professor, Head of the Department of Criminal Law and Process of the Ternopil National Economic University
Abstract
The article considers international conventions in the field of customs relations governing interaction between Ukrainian customs authorities and foreign customs authorities. International legal and regulatory acts have been identified, which also regulate this issue. Legal acts were divided into two types: primary and secondary. Directions of interaction of customs authorities of Ukraine with foreign colleagues are considered. Directions of improvement of such interaction are proposed.
Keywords: international conventions, customs sphere, customs authorities, foreign countries, directions of improvement.
Statement of a problem. Having concluded an association agreement with the EU, Ukraine has become an active participant in the pan-European process. One of the most important tasks of our country was the objective need to adapt regulatory regulations in all spheres of social, political and economic life. The integration-driven strategic plans for customs development in the European Union and the countries entering, in particular our country, are outlined in the EU Customs Prototypes by defining certain standards:
a comprehensive and stable system of customs legislation;
- a mechanism for customs cooperation with national and international law enforcement agencies;
- introduction of the latest information technologies at customs
- simplification of customs procedures;
- customs risk identification mechanism;
- efficiency of customs audit and post-audit as a form of customs control [1].
An important area of international customs cooperation is the fight against customs offences, which requires special means, activities and techniques that go beyond national jurisdiction [2]. The experience of the
EU is useful in this regard. The developments and practices of the EU, the developed legal and regulatory framework, the mechanisms and forms of cooperation established in the EU in the field of combating customs offences represent to date a rather advanced level of cooperation at the regional level and can serve as a model for countries that seek to join the EU, if so for Ukraine. Therefore, it is necessary to analyze the sources of EU law in the field of combating customs offences, to identify problematic issues and to predict the main directions of such cooperation.
Analysis of the last researches and publications. The problem of international customs cooperation in the field of combating customs offences has found its place in the development of such scientists as: K. Borisov, O. Valchuk, S. Vinnyk, V. Homony, E. Dodin, G. Druzenko, O. Zerkal, V. Ilyasov , V. Ka-lugin, T. Kachka, S. Kivalov, A. Kozirin, B. Kormich, T. Kornev, Levik, M. Lux, 3. Makarukha, P. Pashko, S. Perepylkin, K. Sandrovsky, and others. These authors have made a significant contribution to the scientific development of the subject under study. However, it should be noted that most of the scientific literature focuses on international cooperation in combating Customs offences on the basis of the rules developed by the
World Customs Organization (WCO), while the analysis of the legal regulation of such relations in the EU pays much less attention.
Purpose of scientific research is analysis of international conventions in the sphere of interaction between customs authorities of Ukraine and foreign customs authorities
Statement of the main material. The legal basis of cooperation in the field of combating customs ravines in the EU, first of all, is the «primary» law of the EU, the sources of which are charter treaties, which establish the concept and principles of the customs union of the EU countries. The importance of separating acts of «primary» law is that they have the highest legal force over all other EU rules.
The main fundamental acts of «primary» EU law containing customs law include the Treaty on the Functioning of the EU (Treaty of Rome 1957) And the Treaty on European Union (Maakhstysky Contract of 1992). According to the Treaty of Rome 1957, a customs union was created, which in fact became key in the formation of the European Union [3, p. 5]. Certain articles of the Treaty of Rome deal with customs cooperation and the fight against customs offences (art. 135, art. 280).
The Maakhstrika Treaty on European Union 1992 created three pillars of the EU: the European Communities; General foreign and security policy.
To components of the third support the Maakhstrisky contract enters regulations on customs cooperation, cooperation in fight against drug trafficking and other forms of the international crimes, in that case and in the customs sphere [4].
The Lisbon Treaty 2007 revolutionizes these EU statutory treaties in the form of the elimination of the European Union's pillar division.
According to the said differentiation of the EU competence, the issue of customs cooperation was reflected among the areas of joint competence of the EU (within the separate competence), to which the domestic market was assigned, as well as the sphere of freedom, security and justice. It should be noted that the regulation of cooperation in the field of combating customs offences also falls within the joint competence of the EU and the participating countries. Issues related to the establishment of liability measures and the procedure for prosecution for violation of customs regulations fall within the competence of EU member States.
The acts of «secondary» law of the EU include acts issued by the institutions of the Union, as well as all other acts adopted on the basis of statutory treaties. Acts of «secondary» EU law in the field of customs cooperation have the main legal forms in the form of regulations, directives, decisions. Their effect is mandatory for application throughout the EU.
Acts of the «secondary» right of the EU carry Regulations of the EU Council No. 2913/92 of 12.10.1992, which enacted the Customs code of Community which executed an important role in consolidation of acts of the secondary right of the EU in the customs sphere [5] to the major.
In 2008 by the Decision of the European Parliament and the Council of the EU № 450/2008 of
23.04.2008. The updated EU Customs Code was approved [6].
Among the legal framework for the regulation of cooperation in the field of combating customs offences, international treaties on customs issues are important, as their position is being introduced into EU legislation and practice.
A universal international customs treaty is the Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention) 1973, which, together with its numerous annexes, can without exaggeration be considered a code of conduct for States in their customs relations with each other [7].
Under the Kyoto Convention, each Contracting Party undertakes to promote simplification and harmonization of customs procedures and, to this end, to comply with the provisions of the International Convention and the Standard Transitional Rules and the rules recommended in the annexes of the Convention. However, nothing prevents a Contracting Party from providing more favourable conditions than those provided for in them, and each Contracting Party is encouraged to provide such favourable conditions as much as possible.
The direct development of cooperation in the field of combating customs ravines between customs administrations of EU member states takes into account the provisions of an international treaty of a multilateral nature, the International Convention on Mutual Administrative Assistance in the Prevention, Investigation and Suppression of Customs Law Violations 1977 (Nairobi Convention) [8].
The convention Nairobi is aimed at the development of cooperation between customs administrations in the direction of counteraction to violations of the customs legislation. It consists of a main text and 11 annexes, each considered a separate Convention. In acceding to the Convention, Nairobi should adopt at least one of its annexes.
The Nairobi Convention fully regulates issues addressed in a number of recommendations of the Council of the World Customs Organization (WCO) and international agreements on mutual administrative assistance to combat customs violations.
The importance of the above-mentioned international conventions to the international beer industry in the fight against customs offences is undeniable. However, it should be noted that each of these international organizations has its own sphere of regulation. The Nairobi Convention emphasizes the need to find a common understanding of the concept of smuggling and the main ways to counter this phenomenon; Kyoto Convention - Noted the need to combat the whole range of customs offences, therefore it mainly drew attention to countering customs offences not subject to criminal jurisdiction [9, p. 7].
The International Convention on the administrative help in the sphere of the customs relations of 27.06.2003 acts as the important document which regulates cooperation in the sphere of fight against customs offenses. (Johannesburg Convention) [10]. According to it, the law enforcement authorities of States parties to the Convention are obliged to assist in the prevention, investigation and suppression of customs
offences. To this end, the State is obliged to establish contact points within the national system responsible for cooperation. The request for assistance is made through their own mediation. Such cooperation cannot conflict with other international obligations of individual States.
In the light of the above, the following conclusions can be drawn. The legal basis of cooperation in the field of combating customs offences in the EU is the «primary law» of the EU, the sources of which are statutory treaties establishing the concept and principles of the customs union of the European Union countries and acts of «secondary law» in the field of combating customs offences, have the main legal forms in the form of regulations, directives and decisions. Their operation is mandatory for application throughout the customs territory of the EU, and their number in the EU indicates the importance of this socially and economically conditional sphere of regulation of the relevant legal relations.
The sources of EU customs law on regulation both in general and on cooperation in the field of combating customs offences have undergone significant changes in recent years. Thus, with the entry into force of the Lisbon Treaty 2007, the structure of acts of «primary» EU law has changed considerably. The renewal processes also concerned the «secondary» law of the EU, as exemplified by the adoption on 9 October 2013 of the modernized version of the Customs Code of the Union.
The main sources of EU customs law are international treaties on combating customs offences. The provisions provided by such universal international legal documents as the International Convention on simplification and harmonization of customs procedures 1973, the International Convention on the mutual administrative aid in prevention, investigation and suppression of violations of the customs legislation 1977, the International Convention on the administrative help in the sphere of the customs relations of 27.06.2003 are introduced into EU legislation and practice in the field of combating customs offences and serve as the legal basis for regulating this area of customs and legal relations.
The specialized legal act in the sphere of fight against customs offenses in the EU it is possible to call the Convention on mutual aid and cooperation between customs administrations 1997 which is directed directly to fight against customs offenses and works within the EU.
Thus, it can be stated that the European Union is one of the leading integration associations of a regional nature, which forms and systematizes the legal framework governing cooperation in the field of combating customs offences, actively participates in the international law-making process on these issues, develops new forms and types of cooperation between customs administrations of States.
Despite the positive experience of the EU in developing and systematizing the regulatory framework for cooperation in the field of combating customs offences, there are some shortcomings in this direction. Thus, the rules governing the management of risks and security of supply, intellectual property rights need to
be improved. There are problems related to various methods of combating violations of customs legislation, as well as in the exchange of information with third countries.
In addition, article 305 of the Criminal Code of movement across the customs border of Ukraine outside customs control or with concealment from customs control of narcotic drugs, psychotropic substances, their analogues or precursors or falsified medicines is also qualified as smuggling.
For the smuggling of narcotic drugs, psychotropic substances, their analogues or precursors or falsified medicines (art. 305), a person shall be punished by imprisonment for a term of five to eight years, with confiscation of narcotic drugs, psychotropic substances, their analogues or precursors or falsified medicines that have been the subject of smuggling. If the same acts committed repeatedly or by prior agreement by a group of persons, And where the subject of the action was particularly dangerous narcotic drugs or psychotropic substances or narcotic drugs, Psychotropic substances, their analogues or precursors or falsified drugs in large quantities, Shall be punished by imprisonment for a term of eight to ten years with the confiscation of narcotic drugs, Psychotropic substances, their analogues or precursors or falsified medicines that have been smuggled and with confiscation of property.
In their powers, units of customs authorities engaged in combating smuggling are obliged to take the necessary operational and search measures to prevent, detect and suppress crimes in a timely manner and to reveal the causes and conditions conducive to the commission of crimes and to carry out the prevention of offences.
Smuggling (that is, the movement of goods across the customs border outside customs control or with concealment from customs control) causes significant harm to the interests of the State, including in the international arena.
In 2014, Ukraine signed an Association Agreement with the EU. The move opened a wide window of opportunity for our country. However, the agreement imposes a number of obligations on the signatories, the implementation of which, in fact, should turn Ukraine into a European state. One of the obligations contained in the Association Agreement is to harmonize excise rates on tobacco products and alcoholic beverages in accordance with European legislation.
Conclusions. To date, the above-mentioned condition has not been fully fulfilled, the devaluation of the UAH and other factors have made the prerequisites for the existence of a small price for cigarettes and alcohol compared to European countries, which has led to the need to stop the movement of alcoholic beverages, tobacco products across the customs border outside customs control or with the concealment of customs control.
The fact of existence of movement of alcoholic beverages, tobacco products across the customs border outside customs control or with concealment from customs control is evidenced by the events that took place in Zakarpatya in July 2015.
At the same time, the current difficult situation in Ukraine obliges the adoption of decisions that are more stringent and effective in combating the movement of alcoholic beverages, tobacco products across the customs border outside customs control or concealment from customs control.
The deterrent to countering the illegal movement of alcoholic beverages, tobacco products across the customs border outside customs control or with concealment from customs control is the possibility of being behind bars.
Lost goods can always be bought again, found money, fine to pay, losses to cover, but criminal liability - more significant punishment. After all, no one will be able to prohibit the payment of a fine for a shipment seized by customs and at the same time be engaged in the transportation of new smuggling, the proceeds of which with their heads will cover force majeure expenses.
In most countries of the world, smuggling has been recognized as one of the most dangerous criminal activities. As a crime in general, smuggling will exist as long as there are state borders. Smuggling facilities are numerous and varied and reach dangerous proportions [11].
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