The moment of the conclusion of criminal offenses related to the illegal movement of objects across the customs border of Ukraine: analysis of scientific positions

The research paper offers author’s overview of problematic issues related to the termination of criminal offenses, which consist in the illegal movement of objects across the customs border of Ukraine. 
Analysis of modern publications devoted to the issue under consideration has been carried out. Given that the key feature of the objective side of smuggling is the actual movement of certain objects across the customs border of Ukraine, it is precisely with this concept that the issues of determining the moment at which the crime is considered finished, as well as the issue of voluntary refusal to commit smuggling, are closely related. Attention has also been pointedly drawn to the inconsistency of law enforcement practice in terms of determining the moment of the end of smuggling (in particular, in the context of the unofficial interpretation of clause 8 of the resolution of Plenum of the Supreme Court of Ukraine “On judicial practice in cases of smuggling and violation of customs rules”). 
Attention has also been drawn to the lack of unity in academic community and law enforcement practice regarding the solution to the issue of the conclusion of smuggling when it is committed by hiding items from customs control. 
It has been established that the current wording of Art. 201 of the Criminal Code, the interpretation of the moment of the end of smuggling, based on the fact of crossing the border in case of export of objects outside Ukraine, has the consequence of establishing the fact of the end of smuggling only when the objects have already entered the territory of another state, which significantly complicates fight against smuggling. 
At the same time, scientific thesis has been supported that the transfer of the end moment of smuggling to an earlier stage is possible only after thoughtful editorial changes have been made to Art. 201 of the Criminal Code. 
Based on the results of the conducted research, conclusion has been formulated that the determination of the moment of the end of smuggling should be approached differently and should take into account whether the objects of crime are being imported or exported.