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  5. On establishing the moment when smuggling ceases to be a criminal offence

Almanac of law. Issue 17 (2026), pages 118–123.

DOI: 10.33663/2524-017X-2026-17-118-123

Zahynei-Zabolotenko Z. A.
On establishing the moment when smuggling ceases to be a criminal offence

The article attempts to establish the moment of completion of smuggling as a completed criminal offence (Articles 201, 201-1, 201-3, 201-4, 305 of the Criminal Code of Ukraine). It is determined that «smuggling» as a legal construct is formulated by the legislator using the concepts of customs law, which requires reference to the provisions of customs legislation, and that the concept of «smuggling» belongs to collective, interdisciplinary and cross-cutting concepts. Accordingly, the result of the interpretation in this case will also determine the moment at which smuggling as a criminal offence is considered complete. Taking into account the meaning of the preposition «through» in the Ukrainian language, it is concluded that in the legal construct of smuggling («movement across the customs border»), the use of this preposition means that the prohibited goods or items move through a certain space or border, crossing it from one side to the other. However, in order to consider smuggling complete, it is not necessary for there to be physical movement across the customs border in the traditional sense, and the very fact of movement across the customs border can be determined through the completion of customs formalities and the preparation of documents confirming such movement of goods. It has been established that the legislator has provided at the regulatory level for the determination of this moment to be dependent on the completion of customs control. The decisive factor here is the correct definition of the temporal limits of customs control, which is generally understood to mean the activities of customs authorities consisting in the performance of actions (formalities) established by laws and other normative acts aimed at ensuring compliance with customs legislation and international acts mandatory for Ukraine, by all customs entities, except for customs authorities. It was concluded that the movement of goods across the customs border of Ukraine as a defining feature of smuggling is considered complete from the moment the customs authorities terminate all customs formalities within the scope of customs control, regardless of the physical crossing of the customs border of Ukraine by the person moving the relevant goods and, accordingly, by the goods themselves. Accordingly, smuggling is considered to be a criminal offence from the moment when the prohibited item was found on a person upon entry into the territory of Ukraine, on its customs territory during a customs inspection, or before that person crossed the customs border of Ukraine. This interpretation may be used when qualifying under the articles of the Special Part of the Criminal Code of Ukraine, which provide for criminal liability for smuggling.

Keywords: smuggling, movement of goods, customs border of Ukraine, customs control, customs formalities, completed criminal offence, attempt to commit a criminal offence, criminal offence, criminal liability, interpretation, judicial practice.

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Дата першого надходження рукопису до видання: 26.02.2026
Дата прийнятого до друку рукопису після рецензування: 09.04.2026
Дата публікації: 30.04.2026

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