Abstract:

The problems of the crime prevention in the field of foreign economic activity and customs control are different and acute, they undergo changes and became particularly important in the last few years. Under present-day conditions, economic crime in the sphere of foreign economic activity and customs control is a powerful negative factor that destabilizes the economic and national security of states. The purpose of the article is to reveal the complexity of the problem of countering economic crime against customs authorities and to contribute to the assessment of the effectiveness of the crime prevention in the field of foreign economic activity and customs control. The increased criminal capital obtained as a result of the smuggling or the evasion of customs duties is used for investment in new types of criminal activities. There are links and interdependencies between customs crimes and laundering of money, corruption and embezzlement. The criminals embrace new opportunity provided to them by the international financial system, the globalization of financial markets, the computerization of money circulation and financial havens. The author concludes that organized crime in the foreign economic sphere significantly goes beyond violations of the customs regime, evasion of customs duties and other payments and threatens the functioning of entire sectors of the economy The state of the fight against the economic crime depends largely on the effective counteraction to customs crimes.