Problems of theory and practice of qualification of economic smuggling

Abstract

The article discusses the problems of qualification of economic smuggling. The article analyzes theoretical and practical gaps in the conceptual apparatus of this crime. The author conducted a study in the field of legal regulation of illegal movement of goods and other items across the customs border.
The article reveals the main features of such problems of qualification of a crime under Article 234 of the Criminal Code of the Republic of Kazakhstan. At the same time, the article highlights the fact that its correct qualification is ensured not only by the application of criminal law norms but also by strict compliance with the criminal procedure law studying the theory and practice of the qualification of economic smuggling.
The article considers some critical remarks concerning this point of view, taking into account the peculiarities of establishing the signs of the composition of economic smuggling and the provisions of the legislation, as well as the established expert, investigative and judicial practice.
In conclusion, the authors propose ways to solve the studied problems.