Social and Legal Studios

Abstract

The article reveals the essence of the concepts of "customs security" and "smuggling". It is established that the main threat to the customs security of Ukraine is the prevalence of smuggling schemes. Analyzed the volume of foreign trade turnover, the volume of "commodity" smuggling, the amount of state budget losses due to the existence of smuggling schemes. The main external and internal reasons for the spread of smuggling schemes were disclosed. The main consequences of the spread of smuggling for the economy of the country are characterized. Measures to combat smuggling schemes are proposed

Keywords: customs security, smuggling, external and internal factors of smuggling, consequences of smuggling, state budget losses

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