Import smuggling crimes in scope of anti-smuggling

Sovereignty and economic benefits of the state are subject to violation as a result of the existing smuggling problem. That is why it is simply crucial to get ahead of these illegal trade activities. In our country the ongoing fight against smuggling is taken into consideration within the framework of Law #5607: Fight Against Smuggling. In this postgraduate thesis several acts of import smuggling will be presented: goods imported without being subject to customs procedures, or via other illegal entry ways; committing fraud by avoiding customs tax; importing without following the official tax regime or in violation of above mentioned tax regime or falsely declaring export of goods; while being fully aware of he predicament of above mentioned goods yet subjecting them to further official procedures; realloting the goods with import duty exemption for different purposes; and finally importing illegal goods and/or exercising trade rights on these goods. This postgraduate thesis will be studying main concepts of import fraud and punishable import frauds; and judicial proceedings, prevention and security countermeasures related to these frauds. Keywords: Crimes of Smuggling, Import Smuggling, Fight Against Smuggling, Customs Smuggling.