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ANALYSIS OF THE OBJECTIVE ASPECT OF CRIMES IN THE
CUSTOMS SPHERE
Jengis Maratovych Ermashev
Independent Researcher at Tashkent State Law University
https://doi.org/10.5281/zenodo.11515646
Abstract:
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.
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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.
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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 or
from the customs territory.
Actions of an individual aimed at crossing the customs border with goods
and/or vehicles from unauthorized locations.
According to Kabulov, R., the concealment of goods from control involves
transporting valuables across the customs border in specially prepared items,
hidden compartments, luggage, clothes, or containers adapted for this purpose.
This can manifest in various ways, such as using a suitcase or can with a double
bottom, creating gaps in clothes for hiding things, and other similar methods [1,
p. 232-233].
It should be recognized that customs control encompasses a set of activities
carried out by customs authorities to ensure compliance with legal documents
and international agreements. Bypassing customs control involves transferring
the subject of the crime without inspection of the necessary documents by
customs officials, from a location not designated by customs authorities, or at a
time other than the specified customs control period. Concealment from
customs control refers to transferring the object of the crime from secret
locations or using methods that make it difficult to detect, such as altering its
appearance.
Secret storage places include containers and other objects with structural
capacities that are pre-processed, assembled, and equipped to vehicles for the
illegal transportation of objects across the customs border. Fraudulent use of
documents involves submitting forged documents, documents obtained illegally,
or documents containing false information to customs control to facilitate the
movement of goods and other valuables across the customs border. According to
Kabulov, R., fraudulent use means that the perpetrator illegally transports goods
or other assets across the customs border by presenting forged documents [1, p.
233]. This can include altering genuine documents with corrections and
additions regarding the amount, volume, price of the cargo, etc.
Customs identification means include sealing, digital, letter, and other marks,
placing identification marks, stamping, taking samples and copies, labeling
goods, making drawings, describing scale, and sending goods with
accompanying documents. Failure to include items in the declaration or
including them under a different name refers to actions violating the declaration
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procedure, such as submitting false information in the declaration about the
type and number of items being imported or exported. According to Kabulov, R.,
presenting goods or other assets not declared or declared under a different
name means transporting goods across the customs border under a different
name or disguised as something else [1, p. 233].
According to the Plenum of the Supreme Court of the Republic of Uzbekistan,
verifying the customs declaration, examining goods, and correcting errors in the
customs declaration before inaccuracies are found excludes administrative or
criminal liability. However, the declarant's failure to inspect and measure goods
under customs control, take samples, and issue necessary documents does not
exclude their responsibility [2].
The crime is considered completed once goods or other objects are transferred
across the customs border of the Republic of Uzbekistan, either brought into its
customs territory or taken out to another country, free customs region, or free
warehouse. Crimes in the customs sphere may also include stages of preparation
and attempts to commit the crime. Preparations include actions such as illegally
obtaining licenses for the export of strategically important goods, equipping
hiding places, and involving others in the crime. However, criminal cases are
rarely initiated at this stage due to the secretive nature of preparatory actions
and the difficulty of proving them.
In jurisprudence, a crime in the customs field is recognized as a completed crime
from the moment goods cross the customs border of the Republic of Uzbekistan.
This perspective allows us to consider crimes in the customs field as completed
from the moment the object of the crime is transferred into the territory of the
Republic of Uzbekistan (import) or taken out of it (export). Until such a transfer
is complete, the act, regardless of the point at which the established crime
ceases, will only exhibit elements of preparation for or an attempt to commit the
crime.
The second category of customs crimes, namely the evasion of customs duties, is
objectively committed through the following actions:
Intentional concealment of objects subject to payment of customs duties.
Deliberate understatement of objects for which customs fees are due.
Deliberate evasion of customs duties by other means.
Intentional concealment of objects subject to customs duties involves
deliberately failing to indicate the actual information regarding the objects
subject to customs duties in the relevant documents submitted to customs
authorities, as well as concealing information about their existence.
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Deliberate understatement of objects subject to customs duties involves
knowingly including false information about the objects in the documents
submitted to customs authorities to reduce the payable amount.
It should be noted that deliberate concealment and understatement of objects
subject to customs duties are methods of evading customs duties. In other
words, customs duty evasion is a broader concept that includes various methods
of deceiving customs authorities to reduce the amount payable to the state or
local budget.
Deliberate evasion of customs duties by other means involves deliberately
altering the actual state of objects, using various methods to knowingly provide
false information to customs authorities, and misleading about certain facts,
situations, or events to reduce the payable customs duties.
According to customs legislation, the crime is considered complete from the
moment customs fees are not paid within the specified period.
From the above analysis, it can be concluded that the place, method, time, and
instrument of the crime, which are optional signs of the objective aspect of the
crime in the customs field, should be recognized as necessary signs for the
qualification of the crime.
For instance, the objective aspect of a crime in the customs field includes the
customs border of the Republic of Uzbekistan as a crucial sign of the crime. The
term "customs border" refers to the borders of the customs territory of the
Republic of Uzbekistan, as well as the boundaries of free customs zones and free
warehouses. The territory of the Republic of Uzbekistan, including land,
territorial and internal waters, and the air space above them, constitutes the
customs territory.
It should be noted that the crime involves avoiding or hiding from customs
control at the customs border (where the crime is committed) or transporting
the contraband object through other methods mentioned above. Transporting
these items in locations not designated as the customs border is not qualified as
a crime in the customs sphere.
Free customs zones and free warehouses may exist within the territory of the
Republic of Uzbekistan. These areas are considered outside the customs
territory of Uzbekistan unless otherwise provided by legislation. Thus, the place
of the crime is a necessary sign of the objective aspect when determining the
criminal actions of a person.
According to the rule that committing a crime under conditions of a general
disaster, during a state of emergency, or amidst mass disturbances should be
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considered aggravating circumstances, the circumstances of the crime are not
necessary for determining responsibility in the customs field but should be
considered aggravating when imposing a punishment [3, p. 15].
Additionally, the instrument of the crime is a necessary criterion for qualifying
the crime. To be considered as having committed a crime in the customs field, it
is essential that a person fraudulently uses documents and tools made to
resemble customs documents or tools or uses a declaration written in another
name without proper declaration.
Among the documents that legally permit the transport of certain goods and
items across the customs border, a customs declaration filled out in the
prescribed manner is crucial. Additionally, documents issued by organizations
and institutions authorizing the transportation of specific goods, such as a
reference issued by a bank for buying and transporting foreign currency, are
also included. Fraudulent use of such documents involves the falsification of
authentic forms by entering false information, erasing, or correcting them, as
well as including descriptions and information related to other goods and items
in expired documents.
Moreover, the method of committing the crime is essential in determining
criminal responsibility. This includes:
Avoiding customs control.
Hiding from customs control.
Using documents and tools made to resemble customs documents or tools
by deception.
Transporting the object of the crime across the border without a
declaration.
Using a declaration written in a different name.
These methods are key to understanding the nature and execution of customs-
related crimes.
In conclusion, the analysis of the objective aspect of crimes in the customs
sphere reveals a complex interplay of actions, documentation, and intent aimed
at circumventing legal regulations. Crimes in this field can be broadly
categorized into illegal transfer of goods across customs borders and evasion of
customs duties, each with distinct methods and implications.
Illegal transfers involve methods such as bypassing customs control, concealing
goods, and using fraudulent documents. These actions are characterized by their
direct attempt to move goods across borders without proper authorization,
often employing sophisticated means to avoid detection. The completion of such
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crimes is marked by the actual crossing of goods into or out of the customs
territory.
On the other hand, evasion of customs duties focuses on the deliberate
misrepresentation or omission of information to reduce payable fees. This
includes concealing objects subject to duties, understating their value, and
providing false documentation. The crime is considered complete upon the
failure to pay the required fees within the designated timeframe.
The place, method, and instruments of these crimes play a crucial role in their
classification and the determination of criminal responsibility. The customs
border of Uzbekistan serves as a pivotal element in defining the locus of the
crime, while the specific techniques used to evade detection or mislead
authorities highlight the premeditated nature of these offenses.
Ultimately, understanding the objective aspect of customs crimes aids in
developing more effective enforcement strategies and legal frameworks to
combat these offenses. It underscores the need for stringent customs control
measures, accurate documentation processes, and heightened vigilance against
fraudulent practices. By addressing the root causes and methods of these crimes,
Uzbekistan can strengthen its customs integrity and safeguard its economic
interests.
References:
1.
Comments on the Criminal Code of the Republic of Uzbekistan. Z.Kh.
Gulomov,
2.
R.A. Zufarov, R.K. Kabulov, M.M. Kadirov, et al. – Tashkent: Adolat,
1997. – p. 233.
3.
Decision of the Plenum of the Supreme Court of the Republic of
Uzbekistan dated February 20, 2023 No. 2 “On judicial practice in cases related
to
violation
of
customs
legislation
and
smuggling”.
http//www.lex.uz/ru/docs/6404212
4.
Zakirova O.G. Criminal Liability for smuggling: Study Guide. Editor-
in-chief: Prof.
5.
M.H. Rustamboev. – Tashkent: TSIL, 2007. – p. 15.
6.
Pasat O.A. Analiza juridico-vamală a contravenţiilor, infracţiunilor
vamale prevăzute de Codul vamal al României aflat în vigoare, Revista Naţională
de Drept”, no. 2, 2014. – p. 68.
7.
Rustambaev M.H. Comments on the Criminal Code of the Republic of
Uzbekistan. Special Part 2. – Tashkent: Legal Literature Publishing, 2021. – p.
535.
