ANALYSIS OF THE OBJECTIVE ASPECT OF CRIMES IN THE CUSTOMS SPHERE

Аннотация

This article provides a thorough analysis of the objective aspect of crimes in the customs sphere. It concludes that, based on their objective characteristics, customs-related crimes can be divided into two categories. The first category includes acts related to the illegal transfer of criminal objects across the customs border using various methods. This encompasses all customs-related crimes except for the evasion of customs fees, and their objective aspects are examined in detail. Specifically, crimes in this group involve crossing 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; and e) using a declaration written in a different name. The second category includes acts related to the evasion of customs fees. These involve intentionally concealing and understating objects subject to customs fees, as well as deliberately evading the payment of customs fees established by the state. Crimes in this category are objectively committed through intentionally hiding objects subject to customs fees, intentionally understating the value of objects subject to customs fees, and other deliberate methods of evading customs fees. The article analyzes current criminal legal norms, other legal documents, scholarly opinions, and the provisions of the decisions of the Plenum of the Supreme Court of the Republic of Uzbekistan regarding the objective side of customs-related crimes. The author’s conclusions are presented based on each case analyzed. Keywords: crimes in the customs sphere, the objective aspect of crimes, evasion of customs control, concealment from customs control, customs documents, customs instruments, declaration, customs fees, concealing or understating objects subject to customs fees, evasion of payment of customs fees. The objective side of a crime involves the process of socially dangerous and illegal encroachment on legally protected interests. This process is viewed as a sequence of events that begins with the criminal action (or inaction) of the subject and concludes with the occurrence of a criminal result. 16 CURRENT APPROACHES AND NEW RESEARCH IN MODERN SCIENCES International scientific-online conference The objective aspect of customs crimes serves as the primary feature that unifies these crimes into a single group. All these crimes are connected to the transportation of objects across the customs border. This category of crimes includes the transfer of objects across the customs border by various means, such as international mail, pipeline transport, and electricity transmission networks, involving the export from or import into the Republic of Uzbekistan. Typically, customs-related crimes are committed through active actions, although there are instances of criminal inaction. In such cases, crimes are committed by multiple partners, including organized groups, where the role of some partners may not involve the direct transfer of goods across the customs border. Based on the objective aspect, customs-related crimes can be divided into two categories: 1. Actions related to the illegal transfer of criminal objects across the customs border using various methods. This category encompasses all customs-related crimes except for the evasion of customs duties. 2. Deliberate concealment and understatement of objects subject to customs duties, as well as acts related to the evasion of customs duties, which include intentional evasion of customs duties established by the state. Crimes in the first category, as outlined in articles 130, 130-1, 182, 244-3, 244-4, 246, and 250-1 of the Criminal Code, are objectively committed in various forms at the customs border of the Republic of Uzbekistan:  Avoiding customs control.  Hiding from customs control.  Fraudulently using documents resembling customs documents or instruments.  Without declaration.  Using an aliased declaration. The illegal transfer of objects across the customs border of the Republic of Uzbekistan by bypassing customs control means transferring them from a location without a customs authority or outside the designated time for customs clearance and control. According to Article 15 of the Customs Code, the transportation of goods and/or means of transport across the customs border involves bringing goods and/or means of transport into or out of the customs territory. Actions aimed at directly transporting objects across the customs border include:  Entry of an individual into the customs control zone. 17 CURRENT APPROACHES AND NEW RESEARCH IN MODERN SCIENCES International scientific-online conference  Entry of a vehicle into the state border crossing point of the Republic of Uzbekistan to cross the customs border.  Delivery of goods to transport organizations or postal operators and providers of international mail and courier shipments for shipment to