ANALYSIS OF THE OBJECTIVE SIDE OF CRIMES IN THE FIELD OF CUSTOMS

Аннотация

In this article, the objective side of crimes in the customs sphere is thoroughly analyzed. It was concluded that according to the objective aspect of the crime, crimes in the customs field can be divided into two categories. Acts related to the illegal transfer of criminal objects across the customs border using various methods are included in the first category. This category includes all crimes in the field of customs, except for evasion of customs fees, and their objective aspect is studied. In particular, crimes in the field of customs belonging to this group objectively cross the customs border of the Republic of Uzbekistan in different forms: a) bypassing customs control; b) hiding from customs control; c) fraudulently using documents made to resemble customs documents or instruments; d) without declaration; e) it is stated that it will be expressed during transportation using a declaration written in a different name. Also, acts related to the evasion of paying customs fees, which include intentionally concealing and understating the objects subject to customs fees, as well as deliberate evasion of the payment of customs fees established by the state, are assessed as crimes belonging to the second category. This category of crime, that is, the crime of evasion of customs fees, is objectively determined to be committed in the forms of intentionally hiding objects subject to customs fees, intentionally understating objects subject to customs fees, and intentionally evading customs fees in a different way. In the article, regarding the objective side of crimes in the customs field, the current criminal legal norms, other legal documents, the opinions of scientists and the provisions of the decisions of the Plenum of the Supreme Court of the Republic of Uzbekistan are thoroughly analyzed, and the author's conclusions based on each case are stated.