Activities of the customs authorities on the prevention of customs offences against the order of customs regulation
Legislation of the Republic of Belarus in the sphere of crime prevention is based on the Constitution of the Republic of Belarus and consists of the Law of the Republic of Belarus of January 4, 2014 № 122-Z "About bases of activities for prevention of offenses" (hereinafter - the Law) and other acts of legislation, including international agreements of the Republic of Belarus.
Offenses are unlawful guilty actions (inactions), for which criminal or administrative liability is established.
Prevention of customs offences is activity on taking measures of general and (or) individual offences prevention by subject of offences prevention in accordance with the Law and other legislative acts (Article 1 of the Law).
Article 5 of the Law has identified the customs authorities of the Republic of Belarus as a subject of prevention of customs offences.
According to subparagraph 1.9 of paragraph 1 of Article 12 of the Law of the Republic of Belarus of January 10, 2014 № 129-Z "About Customs Regulation in the Republic of Belarus", one of the main functions performed by customs authorities of the Republic of Belarus, is the accomplishment of measures of general and individual prevention of customs offences, provided for by the legislative acts of the Republic of Belarus.
Activities of customs authorities on prevention of customs offences is conducted in accordance with the Law and the Regulations on the activity organization on violations prevention at the customs authorities in the Republic of Belarus (hereinafter - the Instruction) approved by Order of the Chairman of the State Customs Committee of the Republic of Belarus of March 25, 2014 № 159-OD.
- crimes against the state and the order of exercise of power and control;
- offenses creating conditions for corruption and corruption-related crimes;
- offenses against life and health, public order and public morality;
- offenses against property and economic activity patterns;
-speeches and comments in the media (press articles, speeches by regional television and radio companies, as well as the republican TV channels) on the identification of crime and seizure of illegally imported goods into the territory of the Customs Union, as well as responsibilities that await offenders for their actions;
-placing the information about the impermissibility of committing administrative offenses and criminal offenses in the customs sphere in public places, buildings (premises) of customs authorities, the state media, including use of wide area network the Internet, on the official website of the Committee;
- publication of articles in the magazine "Customs and Foreign Trade";
Customs authorities presenting clarifications to address the causes and conditions conduced to the commission of offenses (hereinafter – the clarifications) and instructions for immediate address violations of the law (hereinafter - the prescription).
Clarification and prescription are introduced by the head of customs authority or his deputy to official, organization or independent entrepreneur, which are entitled to take measures to address the causes and conditions conduced to the commission of offenses and to address such violations.
In the frame of conducting of administrative process in the case on an administrative offense, clarification is directed to customs authorities, conducting the administrative process in accordance with Article 10.31 of General Prosecutor’s office of the Republic of Belarus on administrative offences. Officials of state organs and other organizations are obliged within one month from the date of receipt of the private definitions or suggestions to inform about the measures taken to the court authority, conducting the administrative process.
Customs authorities control the actual carrying out the requirements and made by them clarifications and prescriptions.
Measures of individual prevention of offenses according to the Act and the Regulations are:
-other measures, provided by legislative acts.
- whose behavior in public places, the place of residence, work, study or way of life suggest the possibility of the offense;
During preventive talk the explanatory work on danger to the public of committed wrongful act is conducted and stated the prohibition of their commitment in future; on legal consequences occurring as a result of the offense; on the prohibition of offence commitment; on aggravating circumstances in the case of duplicative administrative violation. The protocol on the conducting of preventive talks is put into the files of administrative violation.
One of the important direction - preventive work among youth.
Without knowing and understanding the causes of young people offence, total commitment of responsible administrative authorities, education authorities, culture, sport, youth policy, media and non-governmental organizations working directly with children and young people, it is impossible to move on this problem.
So, in order to promote the work of customs authorities in the educational institutions, meetings with the students are held. The meetings cover the nature of the activities of ustoms authorities, the requirements of the customs legislation.
The third direction - involvement in preventive work of social organizations and citizens. With this view, in the State Customs Committee of the Republic of Belarus the Public Council has been functioning. The Public Council consists of the representatives of the Committee; the heads of industrial enterprises and public organizations. In the Council meetings the problematic issues, including the issues aimed at prevention of offenses in the field of customs are discussed.
The fourth direction - retraining and advanced training of specialists in customs clearance of enterprises of the Republic of Belarus. This work is carried out in the system of professional training in the educational institution "State Institute of advanced training and retraining of customs officials of the Republic of Belarus".
Another direction is to improve the legislation in customs. With this view, the State Customs Committee of the Republic of Belarus constantly takes part in the rulemaking process. This work is to commit customs legislation in the Republic of Belarus and in the Customs Union (Eurasian Economic Union). According to the norms of substance law regulating customs relations, criminal and administrative legislation are changed aimed at protecting these relations.
Analysis of law enforcement activities of customs authorities allows for the conclusions that, despite the conducting work of the customs authorities, the number of offenses against the order of the customs regulation, taxation procedure in the sphere of business in respect of which the customs authorities conduct administrative process is growing.
Non-payment or partial payment of the amount of tax due (duty), customs payment, violation of the established period for submission of the statistical declaration, failure to declare goods, illegal transfer of goods across the customs border of the Republic of Belarus, the illicit import, transport, storage of alcoholic beverages and tobacco, ethyl alcohol and leaf are belong to the most frequently committed offenses.