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The article deals with legal acts that set liability for illegal activities, related to the movement of goods across the customs border on Ukrainian territories during the period of their belonging to the USSR. The trends of development of the peculiarities of establishing liability for smuggling in independent Ukraine can be followed. It has been established that domestic legislators, taking into account the experience of the USSR, provided criminal and administrative responsibility for smuggling by the end of 2011. After 2011 such notion as administrative (commodity, economic) smuggling ceased to be used in law-making practice. Smuggling crimes have become only criminal and are associated with the illegal movement of items removed from free circulation (drugs, weapons, explosives, etc.). All other offenses, related to the illegal movement of goods through the customs border are violations of customs rules, the responsibility for which is provided by the Customs Code of Ukraine. It is emphasized that the concept of “administrative (commodity, economic) smuggling” has been united with the notion “illegal movement of goods through the customs border” within the framework of homogeneous administrative offenses.

Legal Regulation of Liability for the Illegal Movement of Goods through the Customs Border since the USSR time