The mechanism of violation of customs rules and its features

Abstract

The article is devoted to the study of the mechanism of violation of customs rules as a legal category. The author, using a number of philosophical and scientific research methods, revealed the essence and features of the mechanism of violation of customs rules. Having studied the scientific approaches in which the essence of violation of established rules is revealed, the author comes to the conclusion that the mechanism of violation of rules should be perceived as a set of elements, the joint presence of which creates an organizational basis for violation of established rules, as a result of which there is a real possibility of causing damage of an organizational or property nature by the subject of the violation. Taking into account this definition, the author defined the mechanism of violation of customs rules as a complex, dynamic system consisting of a certain set of elements, the joint presence of which creates a real organizational basis for violation of customs rules established by the state, as a result of which there is a real possibility of causing damage of an organizational or property nature by the subject of the violation when goods, works or services cross the customs border of the state.

Having studied the structure of the mechanism of violation of customs rules, the author came to the conclusion that it is characterized by the following: a) it is a dynamic system, which is a set of interconnected elements; b) the elements of the mechanism are: the subject of the violation, the object of the violation, the behavior of the subject of the violation, the result of the behavior of the subject of the violation, the consequential relationship between the behavior of the subject and the result, which objectively exists and is manifested from the outside; c) the action of the mechanism is aimed at violating the established rules in a certain area; d) as a result of its functioning, customs rules are violated and damage of an organizational or property nature is caused.

Focusing on the importance of studying the mechanism of violation of customs rules for legal science and law enforcement practice, the author emphasized that the results of the conducted research can also be used as a basis for studying the directions of countering customs offenses with an emphasis on developing methods and means of influencing a specific element of the mechanism of violation of customs rules.