Досліджено історично-правовий процес інституту порушення митних правил на території сучасної України. Розглянуто етапи становлення та еволюції інституту відповідальності за порушення митного законодавства. Акцентовано, що відповідальність за порушення митного законодавства є міжгалузевим правовим інститутом.
The article is devoted to the study of the historical-legal process of the Institute of violation of customs rules in the territory of modern Ukraine. The stages of formation and development of the institute of responsibility for violation of customs legislation are considered. The accent is that responsibility for violation of customs legislation is an inter-branch legal institution. The author notes that adopted in 2012, the Criminal Code of Ukraine established the legal basis for the implementation of tasks that were dictated by the requirements of time and put before the bodies of the state fiscal service of Ukraine in the field of implementation of the state customs policy, the main
among which is the reform to bring it to a new level of quality provision of services to society and business with simultaneous steady guarantee of the customs interests of the state. One of the significant changes to this Code is the fact that the decriminalization of smuggled goods has taken place, that is, it has been transferred from the category of criminal offenses to administrative offenses.
The modern structure of socially harmful actions in the field of state customs policy and customs shows that violations of customs rules are one of the most numerous manifestations of illegal behavior -
customs offenses. Violations of customs rules by their legal nature are administrative violations. Violations of customs rules have a deep historical and legal basis, and the issue of overcoming this unlawful
act and the clear attachment to the legislation of the foundations of the struggle will promote the development of statehood in Ukraine.
