Combating commodity smuggling in Ukraine: in search of the optimal legislative model

The purpose of the paper is to identify optimal legislative model criminal law counteraction commodity smuggling in Ukraine, taking into account experience foreign countries, primarily European Union. following research methods have been used study legislation, prove hypotheses, formulate conclusions: comparative law, system analysis, formal logic and modeling methods. Taking achievements science, materials enforcement practice, he results sociological surveys based on analysis accompanying documents relevant bills, social conditionality criminalization goods clarified. Foreign legislation Union has investigated. Legislative initiatives this area critically considered. Major attention aspect paid shortcomings debatable provisions draft “On Amendments Criminal Code Ukraine Procedure Criminalization Smuggling Goods Excisable Inaccurate Declaration Goods” (Registration # 5420 April 23, 2021). Author’s proposals improvements put forward substantiated.