FORENSIC-COMMODITY EXPERTISE OF EXCISE GOODS IN MODERN CONDITIONS

Abstract

The study is devoted to studying the possibilities of forensic commodity examinations in the issues of timely detection of counterfeit excisable goods on the consumer market of Ukraine. The article indicates that among the existing excisable products, the share of alcoholic and tobacco products has significantly increased, and the activity of mini-oil refineries has also intensified, which causes billions of losses to the State Budget. It is shown that the severe and often irreversible negative consequences for the health and life of citizens as a result of the use of counterfeit excisable goods dictate the need to strengthen the fight against their mass production and timely detection on the consumer market. It is stated that the process of detecting counterfeit excisable goods in modern realities is a complex multi-stage process. It is noted that the key subject of the investigation of offenses related to the production and sale of petroleum products and fuels and lubricants, alcoholic and tobacco products is the Bureau of Economic Security of Ukraine. During the investigation, the evidence base is based on the results of investigative search actions (survey of the scene and forensic commodity examinations). During their implementation, it becomes possible to obtain a comprehensive description of the existing object and the method of committing the crime and its trace picture. It has been proven that the implementation of forensic commodity examinations requires the involvement of narrow specialists in specific fields of knowledge and the wide use of the most modern technical capabilities for conducting laboratory research: chromatographic mass spectrometers, electronic, luminescent and ultraviolet microscopes, infrared spectrometers, automated smoking machines, gas-liquid chromatographs, etc. It is important that the involvement of specialized specialists should occur at the stage of searching underground workshops and taking samples. This will ensure the correct packaging of the seized objects, which will prevent their evaporation, oxidation and change in chemical or other properties under the influence of external factors. Special attention is paid to the documentary and visual analysis of the quality of the printing of labels, excise stamps and the shape of the packaging, which in the final stage convincingly indicates the intentional illegal production of excisable goods. Thanks to careful expert research, it becomes possible to expose underground workshops for the production of a number of excisable goods.