PRE-EXISTING ELEMENTS OF CUSTOMS OFFENSES IN ACCORDANCE WITH THE LEGISLATION OF THE REPUBLIC OF MOLDOVA AND THESE OF ROMANIA

Our scientific approach will include, to a considerable extent, the analysis of smuggling offenses. We will analyze the pre-existing elements of customs offenses in accordance with the legislation of the Republic of Moldova and that of Romania, our focus being on the investigation of the object of customs offenses. The analysis carried out aims at: highlighting the generic legal object and the special legal object of customs offenses. Different research methods were used to carry out the study, including: analysis, synthesis, deduction, induction. However, the most used method was comparative considering the specifics of the subject under investigation. In the customs sphere, the Romanian legislator has incriminated: simple smuggling, skilled smuggling, the use of unrealistic acts and the use of falsified documents. The analysis of smuggling (simple and qualified) will make an incursion both in the legislation of the Republic of Moldova and in Romania; analysis of using false documents and use of forged documents will refer to the rules of the Customs Code of Romania, while the analysis evade customs payments will make use of the Criminal Code rules