Problems of tobacco smuggling in Ukraine

The relevance of the study is explained by the strengthening of the adverse impact of tobacco smuggling on economic and social processes in Ukraine. The purpose of the study was to determine the specific features of the interpretation of the category “smuggling” in the legislative and general scientific contexts, to explore the problem of smuggling of tobacco products in Ukraine. General scientific methods of analysis, synthesis, observation and the graph-analytical method of presenting research results are used in the research. The definition of “smuggling” was analysed according to Ukrainian and foreign legislation, and according to general approaches. The interpretation of the smuggling category differs depending on the aspects of the application. Thus, according to the general lexical content, smuggling is understood as the illegal movement of goods across the customs border. And at the legislative level, smuggling usually includes the illegal import or export of specific groups of goods, the list of which is established by the legislation of the state. The adverse influence of smuggling on the economic and social processes in the state is determined. The problem of tobacco smuggling in Ukraine is analysed. In recent years the area of smuggling flows of tobacco products in Ukraine has changed significantly. Conventionally, Ukraine was one of the main source countries smuggling tobacco products that were illegally supplied to EU countries. The need to introduce criminal liability for the smuggling of tobacco products in Ukraine is substantiated based on the study of foreign experience and the determination of the consequences of such smuggling for the economy and social sphere.