ELEMENTS OF THE CRIMINAL OFFENSE OF SMUGGLING AS A FORM OF PROFESSIONAL CRIME

Abstract

The aim of this paper is to present the elements of the criminal offense of smuggling, which violates the legally protected interests of the state. The crime of smuggling, as a form of professional crime, has adapted to all changes, both domestically and internationally, and has become even more dangerous for the economy, but also for the safety of the community as a whole. The manner in which smuggling is carried out indicates that smuggling consists in bringing in, but also in taking out, goods of domestic or foreign origin beyond customs control, across the state border. As such, the criminal offense of smuggling is prescribed by the provision of Article 236 of the Criminal Code of the Republic of Serbia, which enables the protection of the customs system, and to a certain extent, the market where certain disturbances can be caused by the illegal import of goods, as well as protection aimed at suppressing the illegal import of goods. The goal of customs clearance is the protection of the economic, fiscal and financial interests of the Republic of Serbia, the protection of the Republic of Serbia from illegal trade, the safety and protection of people and the environment, and the facilitation of international trade.