Given the peculiarities of Ukraine's geographical location and military conflicts in the east of the country, the harmful effects of smuggling on the economic development of the country are constantly increasing. The volume of smuggling amounts to about 209-311 billion grivnas. The article aims to identify the main determinants of smuggling in order to develop measures tailored to the needs of Ukrainian social development. In the article we have used various methods of scientific knowledge, which allowed us to enrich our research to make it more meaningful. Analysis of official statistics, examples of police practice, sociological and legal research allowed us to identify the main causes of smuggling in Ukraine. The authors conclude that, based on the selected determinants of smuggling in Ukraine, it is essential to give priority to the implementation of preventive measures, i.e. to prevent the conditions of its commission and also the resumption of criminal liability for commercial smuggling of goods. In addition, there is a need to design more and better public policies to minimize the conditions that enable the action of smuggling agents.