Re-criminalization of commodity smuggling: a well-forgotten old thing
The Law No. 3513-IX regarding the amendment of the Criminal Code of Ukraine criminalizes the smuggling of goods as a general category and separately the smuggling of excise goods (except for electricity). The Law incorporates subjective and objective tests for commodity smuggling. The criminalization of commodity smuggling was not accompanied by a corresponding reduction of liability for offenses with a similar scope, provided for by the Customs Code of Ukraine.
The full version of the article is available in Ukrainian by the link.
Decision of the Constitutional Court of Ukraine No. 5-р(II)/2023 as of July 5, 2023, which declared unconstitutional the sanction provided in para. 2, part 1 of Article 483 of the Customs Code of Ukraine
Decision of the Constitutional Court of Ukraine No. 4-р(II)/2022 as of June 15, 2022, which declared unconstitutional the sanction provided in para. 2 of Article 485 of the Customs Code of Ukraine
Restrictions on food export from Ukraine imposed during martial law
Simplification of customs clearance under martial law
Customs value disputes: a review of recent decisions of the Supreme Court
Tax incentives for significant new investments
The GDA (General Declaration of Arrival) has sneaked up on us unawares