Smuggling and Unlawful Possession of Goods Subject to Excise Duties in Lithuania: Analysis of Criminal Offences

Key words: smuggling, unlawful possession of goods subject to excise duties, criminal offences, socio-demographic portrait of offenders, characteristics of criminal offences, characteristics of criminal penalties

In Lithuanian legal liability for smuggling and unlawful possession of goods subject to excise duties is regulated by the Code of Administrative Offences and Criminal Code. Whether it will be criminal or administrative depends on the seriousness of the act. Criminal liability starts when the value of excise duties and smuggling items exceeds the amount of 250 MSLs (minimum standard of living). If the value is less than 250 MSLs responsibility will be administrative. A person who, transporting across the state border of the Republic of Lithuania the item which must be decelerated at the customs and fails to go through the customs control or otherwise avoids this control or transports across the state border of the Republic of Lithuania shall be punished by a fine or by imprisonment for term of up to eight years (Art. 199 CC). A person who, in violation of the established procedure, acquires, stores, transports, forwards, uses or handles the goods subject to excise duties shall be punished by a fine or imprisonment for a term of up to seven years (Art. 199(2) CC).

In accordance with judgments adopted in courts of first instance of the Republic of Lithuania during 2009-2013 this work presents sociological analysis of liability for crimes relating smuggling and unlawful possession of goods subject to excise duties.  Social demographic characteristics of convicts (age, education, sex, marital status, employment, previous convictions etc.), the charges submitted, articles under which penalties were imposed, and characteristics of imposed penalties were analyzed here. Relation between the social demographic characteristics of convicts with Articles of the Criminal Code under which penalties were imposed is presented. This work herewith discloses relation between the characteristics of convicts and penalties imposed upon them.


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Judita Venckevičienė

Law Institute of Lithuania