Actus reus of goods smuggling: doctrinal approaches and case law

Abstract

This article examines the actus reus of goods smuggling as an element of the criminal offense provided for in Article 201-3 of the Criminal Code of Ukraine. It analyzes doctrinal approaches to defining the actus reus and its constituent elements, as well as the legal framework under current legislation. Particular attention is paid to the moment of completion of the smuggling of goods and the conditions for voluntary abandonment of the unlawful intent. Based on an analysis of judicial practice, specific methods of smuggling goods and mechanisms for concealing items from customs control are identified. It has been established that the movement of goods in significant or large quantities is a criterion for the completion of a criminal offense, and failure to carry out the act due to circumstances beyond the person’s control is classified as an attempt to smuggle goods. It has been determined that linking the moment of completion of goods smuggling to the actual crossing of the customs border upon export of goods complicates the fight against this criminal offense, whereas upon import into the territory of Ukraine, completed smuggling is recorded after passing through customs control, which reduces the risk of mitigating the classification of the act as an attempt.  The results of the study emphasize the significance of the actus reus for qualifying smuggling, determining the moment of completion of the offense, and imposing the appropriate punishment, as well as substantiate the need to improve legislative regulation to enhance the effectiveness of combating the illegal movement of goods across the customs border of Ukraine.