Illegal movement of goods and/or Vehicle through customs border Russian Federation

Notes:

Article 16.2

Article 16.3

Article 16.4

Article 16.5

Article 16.6

Article 16.7

shall entail the imposition of an administrative fine on citizens in the amount of fifteen to twenty five minimum dimensions wages with confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or without it, or confiscation of the subjects of an administrative offense; on officials- from one hundred to two hundred minimum wages; on legal entities- from one thousand to three thousand minimum wages with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of subjects of an administrative offense.

Article 16.8

Article 16.9

shall entail the imposition of an administrative fine on citizens in the amount of from three to five times the minimum wage; for officials - from five to ten times the minimum wage; for legal entities - from fifty to one hundred times the minimum wage.

Article 16.10

entails a warning or the imposition of an administrative fine on citizens in the amount of from three to five times the minimum wage; for officials - from five to ten times the minimum wage; for legal entities - from fifty to one hundred times the minimum wage.

Article 16.11

Article 16.12

Article 16.13

shall entail the imposition of an administrative fine on citizens in the amount of from five to ten times the minimum wage; for officials - from ten to twenty times the minimum wage; for legal entities - from one hundred to two hundred times the minimum wage.

shall entail the imposition of an administrative fine on citizens in the amount of from three to five times the minimum wage; for officials - from five to ten times the minimum wage; for legal entities - from fifty to one hundred times the minimum wage.

Article 16.14

Article 16.15

Article 16.16

Article 16.17

Article 16.18

Article 16.19

Article 16.20

Article 16.21

Article 16.22

Article 16.23

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty five times the minimum wage; on officials - from twenty to fifty times the minimum wage; for legal entities - from one hundred to five hundred times the minimum wage.

2. Carrying out activities as customs carriers, owners of temporary storage warehouses or owners of customs warehouses by persons included in the relevant register on the basis of invalid documents or excluded from the registers of persons carrying out activities in the field of customs affairs, except in cases where the implementation of such activities is associated with the completion customs operations, the obligation to commit which arose before the removal of a person from the relevant register, -

shall entail the imposition of an administrative fine on officials in the amount of from twenty to fifty times the minimum wage; for legal entities - from one hundred to five hundred times the minimum wage.

3. Failure to notify or violation of the deadline for notifying a customs authority of a change in the information specified in an application for inclusion in the registers of persons exercising activities in the area of ​​customs affairs, -

entails a warning or the imposition of an administrative fine on officials in the amount of from one to five times the minimum wage; for legal entities - from twenty to one hundred times the minimum wage.

1. Violation of the procedure for the arrival of goods and (or) vehicles on the customs territory of the Russian Federation by importing them in addition to checkpoints across the State Border of the Russian Federation or other established places of arrival or outside the working hours of the customs authorities, as well as the performance of actions directly aimed at the actual crossing of the customs border of the Russian Federation by goods and (or) vehicles upon their departure from the customs territory of the Russian Federation in addition to checkpoints across the State Border of the Russian Federation or other places established in accordance with the legislation of the Russian Federation on the State Border of the Russian Federation, or outside working hours of the customs authorities or without the permission of the customs authority, -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one second to three times the cost of goods and (or) vehicles that are the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense; on officials - from one hundred to two hundred times the minimum wage.

2. Hiding goods from customs control by using caches or by other methods that make it difficult to detect goods, or by making some goods look like others when they are moved across the customs border of the Russian Federation -

shall entail the imposition of an administrative fine on citizens and legal entities in the amount of one second to three times the value of the goods that were the subjects of the administrative offense, with or without their confiscation and the confiscation of the goods and (or) vehicles that were the instruments of the administrative offense, or the confiscation of the subjects of the administrative offense; on officials - from one hundred to two hundred times the minimum wage.

3. Notifying the customs authority of false information about the number of packages, their marking, name, weight and (or) volume of goods upon arrival in the customs territory of the Russian Federation or upon departure from the customs territory of the Russian Federation of goods and (or) vehicles, or to obtain a permit for internal customs transit or to complete it, or when placing goods in a temporary storage warehouse by submitting invalid documents, as well as the use for these purposes of a fake identification tool or a genuine identification tool related to other goods m and (or) vehicles, -

shall entail the imposition of an administrative fine on citizens in the amount of from ten to twenty-five times the minimum wage with or without confiscation of the goods that were the subjects of the administrative offense, or confiscation of the subjects of the administrative offence; on officials - from fifty to one hundred times the minimum wage; on legal entities - from five hundred to one thousand times the minimum wage with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

Notes:

1. For the administrative offenses provided for by this chapter, persons engaged in entrepreneurial activities without forming a legal entity shall bear administrative responsibility as legal entities.

2. For the purposes of this chapter, invalid documents are understood to be counterfeit documents, documents obtained illegally, documents containing false information, documents relating to other goods and (or) vehicles, and other documents that have no legal force.

Article 16.2. Failure to declare or false declaration of goods and (or) vehicles

1. Non-declaration in the established form (oral, written or electronic) of goods and (or) vehicles subject to declaration, except for the cases provided for in Article 16.4 of this Code -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one half to two times the cost of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense; on officials - from one hundred to two hundred times the minimum wage.

2. Statement by the declarant or customs broker (representative) when declaring goods and (or) vehicles of false information about goods and (or) vehicles, if such information served as the basis for exemption from payment customs duties, taxes or to reduce their amount, -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one second to two times the amount of unpaid customs duties, taxes with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; on officials - from one hundred to two hundred times the minimum wage.

3. Application by the declarant or a customs broker (representative) when declaring goods and (or) vehicles of false information about goods and (or) vehicles, as well as the submission of invalid documents, if such information and documents could serve as a basis for non-application of prohibitions and (or) restrictions established in accordance with the legislation of the Russian Federation on state regulation foreign trade activity, -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty-five times the minimum wage with or without confiscation of goods and (or) vehicles that are the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; on officials - from one hundred to two hundred times the minimum wage; on legal entities - from one thousand to three thousand times the minimum wage with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

Article 16.3. Failure to comply with prohibitions and (or) restrictions on the import of goods into the customs territory of the Russian Federation and (or) the export of goods from the customs territory of the Russian Federation

1. Non-compliance with prohibitions and (or) restrictions on the import of goods into the customs territory of the Russian Federation and (or) export of goods from the customs territory of the Russian Federation, established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities and not bearing an economic nature, -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty five times the minimum wage; on officials - from one hundred to two hundred times the minimum wage; for legal entities - from one thousand to three thousand times the minimum wage.

2. Failure to comply with the prohibitions and (or) restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities on the import of goods into the customs territory of the Russian Federation and (or) the export of goods from the customs territory of the Russian Federation, except for the cases provided for by Part 3 of Article 16.2 of this Code, -

shall entail the imposition of an administrative fine on citizens in the amount of from ten to twenty times the minimum wage with or without confiscation of goods and (or) vehicles that are the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; on officials - from fifty to one hundred times the minimum wage; on legal entities - from five hundred to one thousand times the minimum wage with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

Article 16.4. Failure to declare or false declaration by individuals of foreign currency or the currency of the Russian Federation

Non-declaration or false declaration individuals foreign currency or the currency of the Russian Federation, moved across the customs border of the Russian Federation and subject to mandatory written declaration -

shall entail the imposition of an administrative fine on citizens in the amount of from ten to twenty-five times the minimum wage.

Article 16.5. Violation of the regime of the customs control zone

Movement of goods and (or) vehicles or persons, including officials government agencies, with the exception of officials of the customs authorities, through the borders of the customs control zone or within it, or carrying out industrial or other commercial activities without the permission of the customs authority, if such permission is obligatory, -

entails a warning or the imposition of an administrative fine on citizens in the amount of from three to five times the minimum wage; for officials - from five to ten times the minimum wage; for legal entities - from fifty to one hundred times the minimum wage.

Article 16.6. Failure to take action in the event of an accident or force majeure

1. Failure by the carrier, in the event of an accident or force majeure or other circumstances preventing the delivery of goods and (or) vehicles to the place of arrival, stopping or landing of a sea (river) or aircraft in established places, or transportation of goods in accordance with internal customs transit or international customs transit, measures to ensure the safety of goods and (or) vehicles, with the exception of cases of death or loss of goods and (or) vehicles due to circumstances that the carrier could not prevent and the elimination of which cannot be depended -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty times the minimum wage; on officials - from thirty to forty times the minimum wage; for legal entities - from three hundred to four hundred times the minimum wage.

2. Failure to report by the carrier to the nearest customs Department about an accident or force majeure or the occurrence of other circumstances that prevent the delivery of goods and (or) vehicles to the place of arrival, the stopping or landing of a sea (river) or aircraft in established places, or the transportation of goods in accordance with internal customs transit or international customs transit, the location of goods and (or) vehicles or failure to ensure the transportation of goods and (or) vehicles to the nearest customs authority or to another place indicated by the customs authority -

shall entail the imposition of an administrative fine on citizens in the amount of from three to five times the minimum wage; for officials - from five to ten times the minimum wage; for legal entities - from fifty to one hundred times the minimum wage.

Article 16.7. Submission of invalid documents during customs clearance

Submission by the declarant or other person to the customs broker (representative) or other person of documents for submission to the customs authority in case of customs clearance of goods and (or) vehicles, which entailed the notification (application) to the customs authority by a customs broker (representative) or other person of false information about goods and (or) vehicles, -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty-five times the minimum wage with or without confiscation of goods and (or) vehicles that are the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; on officials - from one hundred to two hundred times the minimum wage; on legal entities - from one thousand to three thousand times the minimum wage with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

Article 16.8. Mooring to a ship or other floating craft under customs control

Mooring to a ship or other floating craft under customs control, except for cases where such mooring is allowed, -

shall entail the imposition of an administrative fine on citizens in the amount of from five to ten times the minimum wage; for officials - from ten to twenty times the minimum wage; for legal entities - from one hundred to two hundred times the minimum wage.

Article 16.9. Non-delivery, issue (transfer) without the permission of the customs authority or loss of goods or documents for them

1. Non-delivery of goods transported in accordance with internal customs transit or placed under the customs regime of international customs transit to the place of delivery, as well as release (transfer) without the permission of the customs authority or loss of goods having the status of being in temporary storage, placed under the customs regime of international customs transit or stored in a customs warehouse or free warehouse, -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty-five times the minimum wage with or without confiscation of goods that are the subjects of an administrative offense; on officials - from one hundred to two hundred times the minimum wage; on legal entities - from three thousand to five thousand times the minimum wage with or without confiscation of goods that were the subjects of an administrative offense.

2. Non-delivery of documents for goods transported in accordance with internal customs transit or placed under the customs regime of international customs transit to the place of delivery -

shall entail the imposition of an administrative fine on citizens in the amount of from three to five times the minimum wage; for officials - from five to ten times the minimum wage; for legal entities - from fifty to one hundred times the minimum wage.

Article 16.10. Failure to comply with the procedure for internal customs transit or the customs regime of international customs transit

Non-compliance by the carrier with the period of internal customs transit or international customs transit established by the customs authority, or the route for the carriage of goods determined by the customs authority, as well as the delivery of goods to a customs control zone other than that determined by the customs authority as the place of delivery, -

entails a warning or the imposition of an administrative fine on citizens in the amount of from three to five times the minimum wage; for officials - from five to ten times the minimum wage; for legal entities - from fifty to one hundred times the minimum wage.

Article 16.11. Destruction, damage, removal, alteration or replacement of means of identification

Destruction, removal, alteration or replacement of means of identification used by a customs body, without the permission of a customs body, as well as damage or loss of such means of identification -

shall entail the imposition of an administrative fine on citizens in the amount of from three to ten times the minimum wage; for officials - from five to twenty times the minimum wage; for legal entities - from fifty to two hundred times the minimum wage.

Article 16.12. Failure to comply with the deadlines for filing a customs declaration or submitting documents and information

1. Failure to comply with the established deadlines for filing a complete customs declaration in case of periodic temporary declaring or customs declaration and (or) required documents and information upon release of goods prior to filing a customs declaration -

shall entail the imposition of an administrative fine on officials in the amount of from thirty to fifty times the minimum wage; for legal entities - from one hundred to five hundred times the minimum wage.

2. Submission of a customs declaration in violation of the established terms in cases where the declaration is carried out after the actual export of goods, -

shall entail the imposition of an administrative fine on officials in the amount of from fifty to one hundred times the minimum wage; for legal entities - from five hundred to one thousand times the minimum wage.

3. Non-submission within the established period of documents confirming the information declared in the customs declaration, if such documents were not submitted simultaneously with the customs declaration, or missing information in case of submission of an incomplete customs declaration, or documents requested by the customs authority during customs control in order to verify the accuracy of the information declared in the customs declaration and other customs documents, -

shall entail the imposition of an administrative fine on officials in the amount of from twenty to fifty times the minimum wage; for legal entities - from five hundred to one thousand times the minimum wage.

Article 16.13. Carrying out cargo and (or) other operations without the permission of the customs authority

1 Unloading, loading, unloading, reloading (transshipment) and other cargo operations, acceptance for transportation of goods under customs control, taking samples and specimens of such goods, or opening premises or other places where these goods may be located, without the permission of the customs authority in cases where such permission is obligatory, -

shall entail the imposition of an administrative fine on citizens in the amount of from five to ten times the minimum wage; for officials - from ten to twenty times the minimum wage; for legal entities - from one hundred to two hundred times the minimum wage.

2. Unloading goods, the import of which into the Russian Federation is prohibited in accordance with the legislation of the Russian Federation -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty five times the minimum wage; on officials - from fifty to two hundred times the minimum wage; for legal entities - from five hundred to one thousand times the minimum wage.

3. Failure to notify a customs authority of the reloading of goods under customs control, where such notification is mandatory, -

shall entail the imposition of an administrative fine on citizens in the amount of from three to five times the minimum wage; for officials - from five to ten times the minimum wage; for legal entities - from fifty to one hundred times the minimum wage.

Article 16.14. Violation of the procedure for placing goods in storage, the procedure for their storage or the procedure for performing operations with them

Violation established requirements and the conditions for placing goods in a customs warehouse, temporary storage warehouse, free warehouse or warehouse of the recipient of goods or the procedure for their storage, as well as performing operations with them or with goods that have the status of being in temporary storage, entailing a change in the state of such goods or a violation of their packaging and (or) a change in the imposed means of identification, without the permission of the customs authority in cases where such permission is mandatory, except for the cases provided for by other articles of this Chapter -

shall entail the imposition of an administrative fine on citizens in the amount of from five to fifteen times the minimum wage; on officials - from twenty to one hundred times the minimum wage; for legal entities - from fifty to two hundred times the minimum wage.

Article 16.15. Failure to submit reports to the customs authority

Failure to submit reports to the customs authority within the established time limit in cases stipulated by the customs legislation of the Russian Federation, as well as submission of reports containing false information -

shall entail a warning or the imposition of an administrative fine on officials in the amount of from twenty to fifty times the minimum wage; for legal entities - from two hundred to five hundred times the minimum wage.

Article 16.16. Violation of the terms of temporary storage of goods

Violation of terms of temporary storage of goods -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty five times the minimum wage; on officials - from one hundred to two hundred times the minimum wage; on legal entities - from five hundred to one thousand times the minimum wage with or without confiscation of goods that were the subjects of an administrative offense.

Article 16.17. Submission of invalid documents for the release of goods before filing a customs declaration

Submission of invalid documents for the release of goods prior to the filing of a customs declaration, if the information contained in such documents influences the adoption by the customs body of a decision on the release of goods prior to the filing of a customs declaration -

shall entail the imposition of an administrative fine on officials in the amount of from one hundred to two hundred times the minimum wage; for legal entities - from five hundred to one thousand times the minimum wage

Article 16.18. Non-export or failure to re-import goods and (or) vehicles by individuals

1. Non-exportation from the customs territory of the Russian Federation by natural persons of temporarily imported goods and (or) means of transport within the established terms of temporary import -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty-five times the minimum wage with or without confiscation of goods and (or) vehicles that are the subjects of an administrative offense, or confiscation of the subjects of an administrative offence.

2. Failure by individuals to re-import into the customs territory of the Russian Federation temporarily exported goods subject to mandatory re-import in accordance with the legislation of the Russian Federation -

entails the imposition of an administrative fine on citizens in the amount of the value of the goods that were the subjects of the administrative offence.

Article 16.19. Non-compliance with the customs regime

1. Non-compliance with the conditions for placing goods and (or) vehicles under the customs regime, the content of which provides for full or partial exemption from customs duties and taxes or the return of amounts paid and (or) non-application of prohibitions and (or) restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, by declaring false information about goods and (or) vehicles, as well as by submitting invalid documents, if such information and documents could serve as the basis for placing goods and (or) vehicles under the specified customs regime, -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty-five times the minimum wage with or without confiscation of goods and (or) vehicles that are the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; on officials - from fifty to two hundred times the minimum wage; on legal entities - from one thousand to five thousand times the minimum wage with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

2. Use or disposal of goods and (or) vehicles in violation of the customs regime under which they are placed, including the transfer of the right to use the customs regime by transferring the rights of possession, use or disposal in respect of goods and (or) vehicles, if this is allowed in accordance with the customs regime, to another person without permission or written notification of the customs authority, -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty-five times the minimum wage with or without confiscation of goods and (or) vehicles that are the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; on officials - from one hundred to two hundred times the minimum wage; on legal entities - from one to two times the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense.

3. Non-completion of the customs regime in respect of which the requirement to complete it has been established within the established time limits, -

shall entail the imposition of an administrative fine on citizens in the amount of from ten to twenty times the minimum wage; on officials - from one hundred to two hundred times the minimum wage; on legal entities - from one second to one times the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense.

4. Non-fulfilment, in the course of foreign trade barter transactions, of the requirements of the export customs regime on the mandatory import into the customs territory of the Russian Federation of goods, works, services or exclusive rights to objects of intellectual property equivalent in value to exported goods, or on crediting to accounts in authorized banks Money if foreign trade barter transactions provide for the partial use of monetary and (or) other means of payment, as well as non-confirmation of the fact of fulfillment of such an obligation -

shall entail the imposition of an administrative fine on officials in the amount of from one hundred to two hundred times the minimum wage; on legal entities - from one second to one times the cost of goods that were the subjects of an administrative offense.

Article 16.20. Illegal use or disposal of conditionally released goods or illegal use of seized goods

1. Use, transfer for use or possession or disposal by other means of conditionally released goods in respect of which privileges have been granted for the payment of customs duties and taxes in accordance with the legislation of the Russian Federation, or goods released without providing information and documents confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activity, in violation of the established prohibitions and (or) restrictions -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty five times the minimum wage; on officials - from one hundred to two hundred times the minimum wage; on legal entities - from one to two times the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense.

2. Use of goods, which have been seized during customs control, without the permission of a customs body -

shall entail the imposition of an administrative fine on officials in the amount of from fifty to one hundred times the minimum wage; for legal entities - from one hundred to three hundred times the minimum wage.

Article 16.21. Illegal acquisition, use, storage or transportation of goods and (or) vehicles

Acquisition, use, storage or transportation of goods and (or) vehicles that are illegally moved across the customs border of the Russian Federation and in respect of which customs duties, taxes have not been paid or the prohibitions and (or) restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activity, or conditionally released goods and (or) vehicles, the use, transfer for use or possession or disposal by other means of which are allowed in violation of the established prohibitions and (or) restrictions -

shall entail the imposition of an administrative fine on officials in the amount of from one hundred to two hundred times the minimum wage; on legal entities - from one second to two times the value of goods and (or) vehicles that were the subject of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense.

Article 16.22. Violation of the terms of payment of customs duties

Violation of the terms for payment of customs duties and taxes payable in connection with the movement of goods and (or) transport vehicles across the customs border of the Russian Federation -

shall entail the imposition of an administrative fine on citizens in the amount of from five to twenty five times the minimum wage; on officials - from fifty to one hundred times the minimum wage; for legal entities - from five hundred to three thousand times the minimum wage.

Article 16.23. Illegal implementation of activities in the field of customs

1. Carrying out customs operations on behalf of the declarant or other interested parties by a person not included in the Register of customs brokers (representatives), or included in the specified Register on the basis of invalid documents, or excluded from it, except for cases where the obligation to perform customs operations arose before the exclusion of the customs broker (representative) from the specified Register or if the customs legislation of the Russian Federation granted the right to perform customs operations without requiring the person to be included in the Register of customs brokers (representatives) ),-

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty five times the minimum wage.

Official text:

Article 16.21. Illegal use of goods, their acquisition, storage or transportation

The use of goods that are illegally moved across the customs border of the Eurasian economic union and in respect of which customs duties and taxes have not been paid or the established international treaties of the member states of the Eurasian Economic Union, decisions of the Eurasian Economic Commission, regulatory legal acts prohibitions and restrictions of the Russian Federation, or goods released, including conditionally, in accordance with the customs procedure, the use of which, the transfer into possession or use or disposal of which by other means is allowed in violation of the established prohibitions and (or) restrictions, as well as the acquisition, storage or transportation of such goods - entails the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; on legal entities - from one second to two times the value of the goods that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense.

Lawyer's comment:

The establishment of liability under this article is connected with the need for legal protection of relations on the introduction of goods and vehicles imported into the customs territory of the Russian Federation into free circulation. The status of goods released for free circulation implies the removal of any restrictions on the use and disposal of these goods. Goods acquire such a status only after all the requirements of the customs legislation have been met in respect of them (customs duties and taxes have been paid, all restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities have been observed).

The acquisition of such a status by goods is possible when they are placed under the customs regime of release for domestic consumption (Article 164 of the Customs Code), re-import of goods (Article 234 of the Customs Code), refusal in favor of the state (Article 250 of the Customs Code), as well as in some other cases expressly provided for by the Customs Code. According to Article 15 of the Customs Code, no one has the right to use and dispose of goods and vehicles before they are released, except in the manner and under the conditions provided for by the Customs Code; after the release of goods and vehicles, their use and disposal is carried out in accordance with the declared customs regime.

The objective side of the offense under consideration includes the following groups of illegal acts:

1) the acquisition, use, storage, transportation of goods illegally moved across the customs border of the Russian Federation, if this entailed non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities. Taking into account the definition contained in Article 11 of the Customs Code of the illegal movement of goods and vehicles across the customs border, the actions listed in the disposition of Article 16.21 are preceded by the commission of violations of customs rules in relation to the same goods, resulting in non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

These include, for example, offenses under Articles 16.1, 16.2, 16.3, 16.9, 16.17 of the Code of Administrative Offenses. However, this does not mean that bringing a person to responsibility under Article 16.21 of the Code of Administrative Offenses is possible only after bringing another person to responsibility under these articles. In order to qualify acts under Article 16.21, in addition to establishing the commission by a person held liable of a specific action specified in the disposition of the article, it is sufficient to establish the fact of importation into the customs territory of the Russian Federation of goods and vehicles in violation of customs rules that resulted in non-payment of customs duties, taxes or non-compliance with prohibitions and restrictions. At the same time, if such a fact is not proven, but only assumed, there are no sufficient grounds for initiating a case on an administrative offense under Article 16.21. It should be noted that this article from 01.10.2004 does not establish liability for the disposal of goods and assistance in the sale of goods and vehicles illegally moved across the customs border, as well as for the acquisition, storage, transportation of goods, use, disposal of goods, assistance in the sale of goods and vehicles in respect of which customs clearance has not been completed;

2) acquisition, use, storage or transportation of conditionally released goods and (or) vehicles, use, transfer for use or possession or disposal in other ways that are allowed in violation of established prohibitions and (or) restrictions. In accordance with Article 151 of the Customs Code, goods are considered to be conditionally released:

In respect of which, in accordance with the legislation of the Russian Federation, privileges on customs payments are granted;

Placed under the customs regimes of customs warehouse, duty-free trade, processing in the customs territory, processing for domestic consumption, temporary importation, re-export, international customs transit, destruction and special customs regimes applicable to those imported into the customs territory of the Russian Federation;

Issued without submission of documents and information confirming compliance with the restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities.

With regard to such goods, in accordance with this article and other articles of the Customs Code, which provide for the content of the listed customs regimes, restrictions on use and disposal are established. Responsibility for violation of these restrictions is provided for in Articles 16.19 and 16.20 of the Code of Administrative Offenses, and Article 16.21 establishes the liability of third parties for the acquisition, use, storage or transportation of conditionally released goods, in respect of which the offenses provided for by the indicated articles of the Code of Administrative Offenses of the Russian Federation have already been committed. For example, if the fact of alienation of goods placed under the customs regime of temporary importation is revealed, the person who disposed of the goods should be liable under paragraph 2 of Article 16.19 of the Code of Administrative Offenses, and the person who purchased this goods, under Article 16.21. It should be emphasized that the subjects of liability under this article are legal entities and officials, as well as persons carrying out entrepreneurial activity without forming a legal entity.

Individuals (citizens) are not subject to liability under this article.

Administrative offenses in the field of customs regulation in the Customs Union encroach on economic interests and security of the member states of the customs union, the population of countries, environmental well-being, moral foundations of society.

The integration processes of Russia's accession to the Customs Union did not significantly affect its law enforcement system. According to Art. 7 of the Customs Code of the Customs Union, the customs authorities of the member states of the customs union bring persons to administrative responsibility in accordance with the national legislation of the states. Types of administrative offenses, as well as the procedure and principles for bringing persons to administrative responsibility are determined by the legislation of the Member States of the customs union with the specifics established by international treaties.

The normative basis for administrative responsibility in the field of customs affairs in the customs territory of Russia is the "Code of the Russian Federation on Administrative Offenses" dated December 30, 2001 No. 195-FZ. This document defines:

ü elements of administrative offenses in the field of customs;

ü the system of administrative penalties and the principles of their application;

ü the range of subjects authorized to bring the perpetrators to administrative responsibility;

ü the procedure for bringing to administrative responsibility and its procedural form;

Relying on general concept administrative offense, contained in part 2 Article.2.1. Code of Administrative Offenses of the Russian Federation, the following definition of an administrative offense in the field of customs can be given

Administrative offense in the field of customs (violation of customs rules)- illegal guilty action (inaction) of an individual or legal entity that infringes on the rules of customs regulation established by the customs legislation of the Customs Union and the Russian Federation, for which administrative liability is established by the Code of Administrative Offenses of the Russian Federation.

Given the integration features of customs regulation at the present stage, illegal acts in the field of customs encroach on public relations in the field:

the order of movement of goods and funds international transportation through the customs border of the customs union;

· the procedure for their movement through the single customs territory of the customs union while under customs control;

· the procedure for customs clearance, release and use of goods and means of international transportation in accordance with the declared customs procedure;

application of customs control measures;

· rules for establishing and collecting customs payments;

rules for providing foreign trade participants customs privileges and use them;

· implementation of power relations between customs authorities and persons exercising the rights of possession, use and disposal of goods and vehicles (normal operation of customs authorities).

Chapter 16 of the Code "Administrative violations in the field of customs (violations of customs rules)" contains 23 articles that fix the composition of customs offenses. Previously, similar compositions were enshrined in the Customs Code of the Russian Federation of 1993. Chapter 39 of the Labor Code of the Russian Federation 1993. contained 40 offenses of customs rules. In connection with the updating of customs legislation and the adoption of the Customs Code of the Russian Federation in 2003, these norms were revised, generalized according to generic characteristics, partially decriminalized and included as a separate chapter 16 in the special part of the Code of Administrative Offenses of the Russian Federation ..

Within the framework of the Customs Union, offenses detected in the customs territory of the Russian Federation, as well as offenses detected outside the customs territory of the Russian Federation, are subject to qualification according to the composition of Chapter 16 of the Code of Administrative Offenses of the Russian Federation, if they are related to the non-delivery of goods (documents to them) released by the customs authorities of the Russian Federation in accordance with the transit procedure.

The norms of Chapter 16 of the Code of Administrative Offenses of the Russian Federation are the legal basis for administrative responsibility in the field of customs. The actual basis for the onset of administrative responsibility is the actually committed violation of customs rules, which must have a combination of objective and subjective features (composition):

· Object of a customs offense;

· The objective side of the customs offense;

The subject of a customs offense;

· The subjective side of the customs offense.

ü Object of a customs offense - public relations regulated by the norms of customs legislation, which the fact of committing an offense causes harm or the threat of harm. Depending on the degree of specification, a generic (general) and a direct object of a customs offense are distinguished.

· generic object customs offense - public relations regulated by the norms of the customs law of Russia and the Customs Union;

· immediate object customs offense - specific public relations that arise at the stages of customs operations: declaring goods, collecting and paying customs payments, placing goods in a temporary storage warehouse, conducting customs control, etc.

It should be distinguished from the object of a customs offense item, which is a sign of an object and represents a thing of the material world, through the impact on which an offense is committed (goods moved with concealment from customs control of a thing; goods lost due to force majeure; undeclared currency and other monetary instruments).

ü The objective side of the customs offense- the external expression of the offense, which includes the act and its signs, described in the disposition of the law enforcement norm of Chapter 16 of the Code of Administrative Offenses of the Russian Federation. The signs of the objective side may include:

time of the offense. For example: the actual movement of goods across the customs border outside the working hours of the customs authorities (clause 1 of article 16.1 of the Code of Administrative Offenses of the Russian Federation);

the place where the offense was committed. For example, the importation of goods and vehicles into the customs territory in addition to checkpoints across the State Border and other established places of arrival (clause 1, article 16.1 of the Code of Administrative Offenses of the Russian Federation);

The method of committing an offense, which is the methods used by the offender to commit an unlawful act. For example, violation of customs rules by the method of presenting invalid documents during customs clearance (Article 16.7 of the Code of Administrative Offenses of the Russian Federation)

a sign of a “third party” participating in legal relations in one form or another. For example: performance of customs operations on behalf of the declarant and other interested parties by a legal entity not included in the Register of customs brokers (representatives) (clause 1, article 16.23 of the Code of Administrative Offenses of the Russian Federation);

The objective side can be expressed in 2 forms:

· action form violating a direct prohibition (destruction, damage, removal, change or replacement of means of identification, Art. 16.11. Administrative Code of the Russian Federation)

· form of inaction violating a legal requirement (failure to submit reports to the customs authority, Article 16.15 of the Code of Administrative Offenses of the Russian Federation).

By design features On the objective side, customs offenses are formal, that is, they do not require the mandatory presence of material damage caused by the offense.

ü Subject of a customs offense – a person who has committed an offense enshrined in the articles of Chapter 16 of the Code of Administrative Offenses of the Russian Federation.

Subjects of violation of customs rules may be:

· individual subjects - natural persons

· collective entities - legal entities

Signs of an individual The subject of the offense can be divided into two groups:

· are common , which any person brought to administrative responsibility should possess. There are two of them: reaching the age of 16 (Article 2.3 of the Code of Administrative Offenses of the Russian Federation) and sanity (Article 2.8 of the Code of Administrative Offenses of the Russian Federation);

· special associated with the peculiarity of their activities (an official, individual entrepreneur without forming a legal entity), or a feature legal status persons (military, called up for military training, having a special rank, minor, citizen, foreigner, stateless person ). If the norm does not contain special features of the subject, therefore, any subject that has the general features of the subject can be held liable for it.

A feature of Chapter 16 of the Code of Administrative Offenses of the Russian Federation is that, according to its norms, persons carrying out individual activity without forming a legal entity (IPBUL) are brought to administrative responsibility as legal entities, although according to general rule administrative legislation, they are brought to administrative responsibility as officials (Article 2.4 of the Code of Administrative Offenses of the Russian Federation). The legislator tightens the responsibility of IPBUL in the field of customs, given the potentially high degree of public danger customs offenses that can be committed in the course of their economic activity these subjects of foreign economic activity.

collective subjects customs offenses can be divided into two groups according to the limits of delinquency:

· are common - legal entities that have a general capacity for delinquency due to the creation and registration in the manner prescribed by law;

· special – the circle of legal entities specified in the law enforcement norm. For example, Art. 16.23 of the Code of Administrative Offenses of the Russian Federation provides for the liability of legal entities carrying out commercial activity in the field of customs: customs representatives, customs carriers, owners of temporary storage warehouses, owners of customs warehouses, authorized economic operators, etc.

Most of the articles of Chapter 16 of the Code of Administrative Offenses of the Russian Federation in terms of subject composition are universal in nature, that is, they define the widest possible range of subjects of offenses: individuals, legal entities and officials. However, there are separate structures that fix only natural persons as offenders ( Article 16.4. Failure to declare or false declaration by individuals of foreign currency or the currency of the Russian Federation). Some articles, on the contrary, exclude individuals from the circle of subjects of the offense (Article 16.23. Illegal implementation of activities in the field of customs).

ü The subjective side of the customs offense- the guilt of the offender, i.e. a set of features characterizing the mental attitude of a person to the deed and its consequences is expressed in the form of intent and negligence.

The presence of guilt is essential for attributing an event to an offense. Article 1.5. The Code of Administrative Offenses of the Russian Federation, fixing the presumption of innocence, indicates that a person is subject to administrative liability only for those administrative offenses in respect of which his guilt has been established. Forms of guilt of individuals (Article 2.2 of the Code of Administrative Offenses of the Russian Federation):

· intent - the person who committed the offense was aware of the illegal nature of his action (inaction), foresaw its harmful consequences and desired the onset of such consequences or knowingly allowed them or treated them indifferently.

· imprudence - the person who committed the offense foresaw the possibility of the occurrence of harmful consequences of his action (inaction), but without sufficient grounds, presumptuously counted on preventing such consequences, or did not foresee the possibility of such consequences, although he should have and could have foreseen them.

Code of Administrative Offenses of the Russian Federation designs a form guilt of a legal entity by type of objective imputation (clause 2, article 2.1 of the Code of Administrative Offenses of the Russian Federation). A legal entity is found guilty of committing an administrative offense if it is established that it had the opportunity to comply with the rules and norms for the violation of which administrative responsibility is provided, but this person did not take all measures depending on them to comply with them.

A common feature for all types of offenses in the field of customs is that they encroach on social relations regulated by the norms of customs law of the Customs Union and the Russian Federation. According to a number of properties, the offenses described in Chapter 16 of the Code of Administrative Offenses of the Russian Federation can be divided into groups (classified). The intrageneric classification of customs offenses has a cognitive meaning, as it allows to evaluate the illegal phenomenon in a multifaceted and more profound way. Some classification results are presented in the table.

Classification groups	Examples of offenses Chapter 16 of the Code of Administrative Offenses of the Russian Federation
BY THE DEGREE OF PUBLIC DANGER
Minor violations - do not cause significant damage to the economy of the state	Article 16.5. Violation of the regime of the customs control zone; Article 16.10. Failure to comply with the procedure for internal customs transit or the customs regime of international customs transit; Article 16.15. Failure to submit reports to the customs authority; Article 16.23. Illegal implementation of activities in the field of customs.
Gross violations - cause real damage to the economy, morality, state security	Article 16.1. Illegal movement of goods and (or) vehicles across the customs border of the Russian Federation; Article 16.2. Failure to declare or false declaration of goods and (or) vehicles; Article 16.22. Violation of the terms of payment of customs duties.
ON THE OBJECT OF THE OFFENSE
Encroaching on the order of movement of goods	Article 16.1 Illegal movement of goods and (or) vehicles across the customs border of the Russian Federation; Article 16.3 Failure to comply with prohibitions and (or) restrictions on the import of goods into the customs territory of the Russian Federation and (or) the export of goods from the customs territory of the Russian Federation; Article 16.18 Non-export or failure to re-import goods and (or) vehicles by individuals.
Encroaching on the order of registration of goods, their placement under customs procedures and the implementation of customs control measures	Article 16.2 Failure to declare or false declaration of goods and (or) vehicles; Articles 16.4-16.17 Submission of invalid documents for the release of goods before the filing of the customs declaration; Article 16.19 Non-compliance with the customs regime; Article 16.23 Illegal implementation of activities in the field of customs.
Encroaching on the procedure for imposing customs payments	Article 16.22 Violation of the terms for payment of customs payments.
Encroaching on the procedure for granting benefits and using them	Article 16.20 Illegal use or disposal of conditionally released goods or illegal use of seized goods; Article 16.21 Illegal acquisition, use, storage or transportation of goods and/or means of transport
Encroaching on the normal work of the customs authorities	Article 16.12. Failure to comply with the deadlines for filing a customs declaration or submission of documents and information Article 16.15. Failure to submit reports to the customs authority Article 16.22. Violation of the terms of payment of customs duties
IN THE FORM OF WRONG ACTION
Actions	Article 16.1 Illegal movement of goods and vehicles across the customs border of the Russian Federation;
inaction	Article 16.2 Failure to declare or false declaration of goods and (or) vehicles; Article 16.4 Failure to declare or false declaration by individuals of foreign currency or the currency of the Russian Federation; Article 16.15 Failure to submit reports to the customs authority;

Other attempts have been made in the scientific literature to classify customs violations contained in Chapter 16 of the Code of Administrative Offenses of the Russian Federation. However, they were artificial. Of additional interest may be the selection contraband group of offenses, which include offenses of Article 16.2; 16.2; 16.4 of the Code of Administrative Offenses of the Russian Federation, as well as the division of offenses into lasting And non-lasting, which has practical value to calculate the statute of limitations in the process of law enforcement activities to bring persons to administrative responsibility.

Issues of delimitation of customs offenses and crimes in the customs sphere (Articles 188, 189, 190, 193, 194 of the Criminal Code of the Russian Federation) are resolved in a comprehensive manner. The main fundamental difference between a crime and a misdemeanor is the degree of public danger: it is higher for a crime than for a misdemeanor. The criteria for differentiation may be found in the law enforcement norm itself or arise from general theory rights. For example, clause 1 of Article 188 of the Criminal Code of the Russian Federation “Smuggling” contains such a qualifying feature as a large size. Paragraph 2 of the same article contains an indication of a special subject of the offense: narcotic drugs, psychotropic substances, their analogues, etc., in respect of which special rules have been established for moving across the customs border of the Russian Federation. The differences between a customs offense and a crime may include guilt in the form of intent or direct intent, characteristic of certain types crimes. Distinctive feature is also the subject composition of offenses: in contrast to the administrative offense in the field of customs, the subject of a criminal offense can only be an individual subject: an individual or an official.

1. Violation of the procedure for the arrival of goods and (or) vehicles of international transportation to the customs territory of the Customs Union by importing them in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the member states of the Customs Union or outside the working hours of customs authorities or the commission of actions directly aimed at the actual crossing of the customs border of the Customs Union by goods and (or) vehicles of international transportation upon their departure from the customs territory of the Customs Union in addition to places of movement of goods across the customs border of the Customs Union union or other places established by the legislation of the states - members of the Customs Union or outside the working hours of the customs authorities or without the permission of the customs authority, -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one second to three times the cost of goods and (or) vehicles that are the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense; on officials - from ten thousand to twenty thousand roubles.

2. Concealment of goods from customs control by using caches or other methods that make it difficult to detect goods, or by making some goods look like others when they are moved across the customs border of the Customs Union -

shall entail the imposition of an administrative fine on citizens and legal entities in the amount of one second to three times the value of the goods that were the subjects of the administrative offense, with or without their confiscation and the confiscation of the goods and (or) vehicles that were the instruments of the administrative offense, or the confiscation of the subjects of the administrative offense; on officials - from ten thousand to twenty thousand roubles.

3. Reporting to the customs authority of false information about the number of packages, their marking, name, gross weight and (or) volume of goods upon arrival in the customs territory of the Customs Union, departure from the customs territory of the Customs Union or placement of goods under the customs procedure of customs transit or in a temporary storage warehouse by submitting invalid documents or using for these purposes a fake identification tool or a genuine identification tool related to other goods and (or) vehicles , -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of one thousand to two thousand five hundred rubles with or without confiscation of the goods that were the subjects of the administrative offense, or confiscation of the subjects of the administrative offence; on officials - from five thousand to ten thousand rubles; on legal entities - from fifty thousand to one hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

4. Has expired. - Federal Law of June 23, 2016 N 207-FZ.

Notes:

1. For the administrative offenses provided for by this chapter, persons engaged in entrepreneurial activities without forming a legal entity shall bear administrative responsibility as legal entities.

2. For the purposes of this chapter, invalid documents are understood to be counterfeit documents, documents obtained illegally, documents containing false information, documents relating to other goods and (or) vehicles, and other documents that have no legal force.

1. Non-declaration in accordance with the established form of goods subject to customs declaration, except for the cases provided for by Article 16.4 of this Code -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one second to two times the value of the goods that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense; on officials - from ten thousand to twenty thousand roubles.

2. Statement by the declarant or customs representative during the customs declaration of goods of false information about their classification code according to the unified Commodity Nomenclature foreign economic activity of the Eurasian Economic Union, accompanied by a statement when describing goods of incomplete, unreliable information about their quantity, properties and characteristics that affect their classification, or about their name, description, country of origin, their customs value, or other information, if such information served or could serve as the basis for exemption from customs duties, taxes or for understatement of their amount, -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one second to two times the amount of payable customs duties, taxes with or without confiscation of goods that are the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; on officials - from ten thousand to twenty thousand roubles.

3. Application by the declarant or the customs representative during the customs declaration of goods of false information about goods or the submission of invalid documents, if such information or documents served or could serve as a basis for non-compliance with the prohibitions and restrictions established by international treaties of the member states of the Eurasian Economic Union, decisions of the Eurasian Economic Commission, regulatory legal acts of the Russian Federation, -

(part 3 in ed. federal law dated 06/23/2016 N 207-FZ)

Note. Has lost its power. - Federal Law of February 12, 2015 N 17-FZ.

Notes:

1. To calculate the amount of the administrative fine provided for by the sanction of part 1 of this article, imposed on citizens, the cost of goods for personal use transported by individuals across the customs border of the Eurasian Economic Union is used. At the same time, the value of goods transported across the customs border of the Eurasian Economic Union with exemption from customs duties and taxes in accordance with the law of the Eurasian Economic Union is excluded from the indicated value.

2. In the event of a voluntary report by the declarant and (or) customs representative to the customs authority that released the goods, of non-declaration of goods with the simultaneous submission of a customs declaration or a document necessary to make changes and (or) additions to the information specified in the previously submitted customs declaration and containing information about the goods, the customs declaration of which was not carried out, and the documents on the basis of which the specified customs declaration or document was filled out, provided for by the law of the Eurasian Economic Union, the person committed The former administrative offense established by part 1 of this article shall be exempted from administrative liability for the specified offense if, on the date preceding the date of receipt of the notification and registration of the submitted documents, the following conditions are met in aggregate:

1) the customs authority did not reveal an administrative offense in accordance with the legislation on administrative offenses, the subject of which are the goods specified in the message;

2) the customs authority did not notify the declarant, the customs representative or the person having authority in relation to the goods after their release, or his representative about the customs control after the release of the goods, if such notification is provided for by the law of the Eurasian Economic Union and (or) the legislation of the Russian Federation on customs affairs, or did not start its conduct without notification, if such notification is not required;

3) the declarant, customs representative does not have any arrears in payment of customs duties, taxes, penalties that have not been paid after the expiration of the deadlines established by the requirement to pay customs payments.

3. Paragraph 2 of these notes does not apply to strategically important goods and resources, the list of which is approved by the Government of the Russian Federation for the purposes of Article 226.1 of the Criminal Code of the Russian Federation.

4. In the event of a voluntary submission by the declarant and (or) customs representative to the customs authority that released the goods, an application for making changes and (or) additions to the customs declaration after the release of goods with the documents provided for by the law of the Eurasian Economic Union, the person who committed the administrative offense established by Part 2 of this Article shall be exempted from administrative liability for the specified offense, if on the date preceding the date of registration of the application for making changes and (or) additions to the customs declaration , the conditions provided for in subparagraphs 1 - 3 of paragraph 2 of these notes are met in aggregate.

(Notes as amended by Federal Law No. 207-FZ of June 23, 2016)

(as amended by Federal Law No. 207-FZ of June 23, 2016)

Failure to comply with the prohibitions and restrictions on the import of goods into the customs territory of the Eurasian Economic Union or the Russian Federation and (or) the export of goods from the customs territory of the Eurasian Economic Union or from the Russian Federation, established by international treaties of the member states of the Eurasian Economic Union, decisions of the Eurasian Economic Commission, regulatory legal acts of the Russian Federation, except for the cases provided for by Part 3 of Article 16.2 of this Code -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand to two thousand five hundred rubles with or without confiscation of the goods that were the subjects of the administrative offense, or confiscation of the subjects of the administrative offence; on officials - from five thousand to twenty thousand rubles; on legal entities - from fifty thousand to three hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

(as amended by Federal Law No. 134-FZ of June 28, 2013)

Failure to declare or false declaration by individuals of cash and (or) monetary instruments moved across the customs border of the Customs Union and subject to written declaration, if these actions (inaction) do not contain a criminally punishable act -

entails the imposition of an administrative fine on citizens in the amount of one second to two times the undeclared amount of cash and (or) the value of monetary instruments, or confiscation of the subject of the administrative offence.

(as amended by Federal Law No. 207-FZ of June 23, 2016)

Notes: 1. For the purposes of applying this article, the amount of cash and (or) the value of traveler's checks in excess of the import (export) permitted by the customs legislation of the Customs Union without customs declaration in writing is recognized as undeclared.

2. Recalculation of cash, monetary instruments into the currency of the Russian Federation shall be carried out at the exchange rate of the Central Bank of the Russian Federation effective on the day of the commission or discovery of an administrative offense.

Movement of goods and (or) transport vehicles or persons, including officials of state bodies, with the exception of officials of customs bodies, across the border of the customs control zone or within it, or carrying out production or other economic activities without the permission of the customs body, if such permission is obligatory, -

1. In the event of an accident, force majeure or other circumstances that prevent the delivery of goods and (or) vehicles to the place of arrival or to the place of crossing the customs border of the Customs Union, the stopping or landing of a water or aircraft in established places or the transportation of goods in accordance with customs transit, measures to ensure the safety of goods and (or) vehicles, except for cases of irretrievable loss of goods and (or) vehicles due to circumstances that the carrier could not prevent and eliminate which did not depend on him,

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand roubles; on officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles.

2. Failure by the carrier to report to the nearest customs authority about an accident, force majeure or other circumstances that prevent the delivery of goods and (or) vehicles to the place of arrival or to the place of crossing the customs border of the Customs Union, the stopping or landing of a watercraft or aircraft in the established places or the transportation of goods in accordance with customs transit, the location of goods and (or) vehicles or failure to ensure the transportation of goods and (or) vehicles to the nearest customs body or to another place indicated by the customs body -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of three hundred to five hundred roubles; on officials - from five hundred to one thousand roubles; for legal entities - from five thousand to ten thousand rubles.

(as amended by Federal Law No. 213-FZ of June 23, 2016)

(as amended by Federal Law No. 207-FZ of June 23, 2016)

Submission by the declarant or other person to the customs representative or other person of documents for submission to the customs authority when performing customs operations, which entailed the statement to the customs authority by the customs representative or other person of false information about the goods, if such information served or could serve as a basis for exemption from customs duties and taxes or for understating their amount, and (or) non-compliance with the established international treaties of the member states of the Eurasian Economic Union, decisions of the Eurasian Economic Commission, standard legal acts of the Russian Federation of prohibitions and restrictions, -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of the goods that are the subjects of the administrative offense or confiscation of the subjects of the administrative offence; on officials - from ten thousand to twenty thousand rubles; on legal entities - from fifty thousand to three hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

Mooring to a watercraft or other floating craft under customs control, except for cases where such mooring is allowed, -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of five hundred to one thousand roubles; on officials - from one thousand to two thousand rubles; for legal entities - from ten thousand to twenty thousand roubles.

(as amended by Federal Law No. 213-FZ of June 23, 2016)

1. Non-delivery of goods transported in accordance with customs transit to the place of delivery, or release (transfer) without the permission of a customs authority, or loss of goods under customs control, -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of the goods that are the subjects of the administrative offense; on officials - from ten thousand to twenty thousand rubles; on legal entities - from three hundred thousand to five hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense.

2. Non-delivery of customs, commercial or transport (shipping) documents for goods transported in accordance with customs transit to the place of delivery -

Non-compliance by the carrier with the period of customs transit established by the customs authority or the route for the carriage of goods determined by the customs authority, or the delivery of goods to a customs control zone other than the place of delivery determined by the customs authority, -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of three hundred to five hundred roubles; on officials - from five hundred to one thousand roubles; for legal entities - from five thousand to ten thousand rubles.

Destruction, removal, alteration or replacement of means of identification used by a customs body, without the permission of a customs body, or damage or loss of such means of identification -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of three hundred to one thousand roubles; on officials - from five hundred to two thousand rubles; for legal entities - from five thousand to twenty thousand rubles.

(as amended by Federal Law No. 213-FZ of June 23, 2016)

1. Failure to comply with the established deadlines for filing a full customs declaration in case of temporary periodic customs declaring, a final declaration for goods when declaring goods in an unassembled or disassembled form, or a customs declaration and (or) necessary documents and information when releasing goods before filing a customs declaration -

shall entail the imposition of an administrative fine on officials in the amount of three thousand to five thousand roubles; for legal entities - from ten thousand to fifty thousand roubles.

2. Submission of a customs declaration in violation of the established terms in cases where the declaration is carried out after the actual export of goods, -

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand roubles; for legal entities - from fifty thousand to one hundred thousand roubles.

3. Failure to submit, within the period established by the customs authority, the documents and information necessary for the conduct of customs control, -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of one thousand to two thousand five hundred roubles; on officials - from one thousand to ten thousand rubles; for legal entities - from fifty thousand to three hundred thousand roubles.

(as amended by Federal Law No. 207-FZ of June 23, 2016)

4. Failure to comply with the deadline for filing a customs declaration for goods that were instruments, means of committing or subjects of an administrative offense or crime, -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand to two thousand roubles; on officials - from three thousand to five thousand rubles; for legal entities - from ten thousand to fifty thousand roubles.

5. Failure by persons, including those carrying out activities in the field of customs affairs, to fulfill the obligation to store documents necessary for conducting customs control, the storage of which is mandatory, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of two thousand five hundred to five thousand roubles; for legal entities - from fifty thousand to three hundred thousand roubles.

(as amended by Federal Law No. 207-FZ of June 23, 2016)

1. Carrying out operations for unloading, loading, unloading, reloading (transshipment) or other cargo operations with goods under customs control, taking samples and specimens of such goods, opening premises or other places where such goods may be located, or replacing a means of transport for international transportation transporting goods under customs control, without the permission of the customs authority in cases where such permission is obligatory, -

shall entail the imposition of an administrative fine on citizens in the amount of five hundred to one thousand roubles; on officials - from one thousand to two thousand rubles; for legal entities - from ten thousand to twenty thousand roubles.

2. Performance of unloading, reloading (transshipment) or other cargo operations with goods under customs control, or replacement of an international transport vehicle carrying goods under customs control, without notifying the customs authority in cases where such notification is mandatory, -

shall entail the imposition of an administrative fine on citizens in the amount of three hundred to five hundred roubles; on officials - from five hundred to one thousand roubles; for legal entities - from five thousand to ten thousand rubles.

Violation of the established requirements and conditions for placing goods in a customs warehouse, a temporary storage warehouse, in another place of temporary storage or in a free warehouse, the procedure for their storage or the procedure for performing operations with goods under customs control without the permission of the customs authority in cases where such permission is mandatory, except for the cases provided for by other Articles of this Chapter -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of five hundred to one thousand five hundred roubles; on officials - from two thousand to ten thousand rubles; for legal entities - from five thousand to twenty thousand rubles.

(as amended by Federal Law No. 207-FZ of June 23, 2016)

Failure to submit or violation of the term for submission of reports to the customs authority in cases provided for by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs affairs, or submission of reports containing false information -

shall entail a warning or the imposition of an administrative fine on officials in the amount of five hundred to five thousand roubles; for legal entities - from five thousand to thirty thousand rubles.

(as amended by Federal Law No. 207-FZ of June 23, 2016)

Violation of terms of temporary storage of goods -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of the goods that are the subjects of the administrative offense; on officials - from ten thousand to twenty thousand rubles; on legal entities - from fifty thousand to one hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense.

Submission of invalid documents for the release of goods prior to the filing of a customs declaration, if the information contained in such documents influences the adoption by the customs body of a decision on the release of goods prior to the filing of a customs declaration -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand roubles; for legal entities - from fifty thousand to one hundred thousand roubles.

1. Non-exportation from the customs territory of the Customs Union by individuals of temporarily imported goods and (or) vehicles within the established period of temporary import -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of the goods and (or) means of transport that were the subjects of the administrative offense, or confiscation of the subjects of the administrative offence.

2. Failure by individuals to re-import into the Russian Federation temporarily exported goods subject to mandatory re-import in accordance with the legislation of the Russian Federation -

entails the imposition of an administrative fine on citizens in the amount of the value of the goods that were the subjects of the administrative offence.

1. Application in the declaration for goods of false information about them or submission of invalid documents, if such information and documents could serve as a basis for placing goods under a customs procedure providing for full or partial exemption from customs duties and taxes or the return of paid amounts and (or) non-application of non-tariff regulation measures, except for the cases provided for by Part 3 of Article 16.1, Parts 2 and 3 of Article 16.2, Article 16.17 of this Code, -

(as amended by Federal Law No. 207-FZ of June 23, 2016)

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of the goods that are the subjects of the administrative offense or confiscation of the subjects of the administrative offence; on officials - from five thousand to twenty thousand rubles; on legal entities - from one hundred thousand to five hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

2. The use or disposal of goods in violation of the customs procedure under which they are placed, including the transfer of the right to use the customs procedure by transferring the rights of possession, use or disposal of goods, if this is allowed in accordance with the customs procedure, to another person without the permission of the customs authority, if such permission is obligatory, -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of the goods that are the subjects of the administrative offense or confiscation of the subjects of the administrative offence; on officials - from ten thousand to twenty thousand rubles; on legal entities - from one second to two times the value of the goods that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense.

(as amended by Federal Law No. 207-FZ of June 23, 2016)

3. Non-completion within the established terms of a customs procedure in respect of which a requirement to complete it has been established, -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of one thousand to two thousand roubles; on officials - from ten thousand to twenty thousand rubles; on legal entities - from fifty thousand to three hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

(as amended by Federal Law No. 207-FZ of June 23, 2016)

(as amended by Federal Law No. 207-FZ of June 23, 2016)

1. The use of conditionally released goods, their transfer into possession or use, the sale of conditionally released goods or their disposal in any other way in violation of the established prohibitions and (or) restrictions on the use and disposal of such goods, except for the cases provided for by Part 2 of Article 16.19 of this Code -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred roubles; on officials - from ten thousand to twenty thousand rubles; on legal entities - from one second to two times the value of the goods that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense.

(as amended by Federal Law No. 207-FZ of June 23, 2016)

2. Use of goods seized during customs control without the permission of the customs body and (or) transfer of such goods to other persons, their alienation or disposal in any other way -

(as amended by Federal Law No. 207-FZ of June 23, 2016)

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand roubles; for legal entities - from ten thousand to thirty thousand roubles.

The use of goods that are illegally moved across the customs border of the Eurasian Economic Union and in respect of which customs duties, taxes have not been paid or the prohibitions and restrictions established by international treaties of the member states of the Eurasian Economic Union, decisions of the Eurasian Economic Commission, regulatory legal acts of the Russian Federation, prohibitions and restrictions, or goods released, including conditionally, in accordance with the customs procedure, the use of which, the transfer of which into possession or use or disposal by other means are allowed in violation established prohibitions and (or) restrictions, as well as the acquisition, storage or transportation of such goods -

(as amended by Federal Law No. 207-FZ of June 23, 2016)

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand roubles; on legal entities - from one second to two times the value of the goods that were the subjects of an administrative offense, with or without their confiscation or confiscation of the subjects of an administrative offense.

Violation of the terms for payment of customs duties, taxes payable in connection with the movement of goods across the customs border of the Customs Union -

shall entail the imposition of an administrative fine on citizens in the amount of five hundred to two thousand five hundred roubles; on officials - from five thousand to ten thousand rubles; for legal entities - from fifty thousand to three hundred thousand roubles.

1. Performance of customs operations on behalf of the declarant or other interested persons by a person not included in the register of customs representatives, or included in the said register on the basis of invalid documents, or excluded from it, except for cases where the obligation to perform customs operations arose before the exclusion of the customs representative from the said register, or if the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs affairs granted the right to perform customs operations without requiring that a person be included in the register of customs representatives, -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred roubles; on officials - from two thousand to five thousand rubles; for legal entities - from ten thousand to fifty thousand roubles.

2. Carrying out activities as customs carriers, authorized economic operators, owners of duty-free shops, temporary storage warehouses or customs warehouses by persons included in the relevant register on the basis of invalid documents or excluded from the registers of persons exercising activities in the field of customs affairs, except for cases where the implementation of such activities is associated with the completion of customs operations, the obligation to perform which arose before the person was excluded from the relevant register, -

shall entail the imposition of an administrative fine on officials in the amount of two thousand to five thousand roubles; for legal entities - from ten thousand to fifty thousand roubles.

3. Failure to notify or violation of the time limit for notifying a customs authority about a change in the information specified in an application for inclusion in one of the registers of persons exercising activities in the field of customs affairs, or for suspension of the activities of said persons -

shall entail a warning or the imposition of an administrative fine on officials in the amount of one hundred to five hundred roubles; for legal entities - from two thousand to ten thousand rubles.

1. The use of temporarily imported means of transport of international transportation in internal transportation through the customs territory of the Customs Union, or their transfer into possession or use, sale or disposal of them in any other way in violation of the established restrictions on the use and disposal of such means of transport -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred roubles; on officials - from five thousand to twenty thousand rubles; for legal entities - from fifty thousand to three hundred thousand roubles.

2. Transfer of the right to use or other disposal of vehicles temporarily imported by individuals without observing the conditions established by the customs legislation of the Customs Union -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of vehicles that are the subjects of the administrative offense or confiscation of the subjects of the administrative offence.

Chapter 16. Administrative offenses in the field of customs (violations of customs rules)

General comment

The commented chapter of this Code consists of 23 articles. The previous Code of the RSFSR did not have a similar chapter, since liability for violations in the field of customs was established by the Customs Code of the Russian Federation (1993), which contained 40 articles. The Code of the RSFSR provided for liability for violations of customs rules in only two articles.

The Code of the Russian Federation on Administrative Offenses and the new Customs Code of the Russian Federation (2003) have significantly changed the situation in the field of legal regulation administrative liability for violation of customs legislation. It should be noted that a number of acts contained in the Customs Code of the Russian Federation (1993) are not currently recognized as offenses, and many norms establishing administrative responsibility have undergone significant transformation.

Since October 1, 2004 entered into force new edition Chapter 16 of this Code. The need for its adoption was due to the fact that this Code was adopted before the entry into force of the Customs Code of the Russian Federation (2003) and therefore could not reflect changes related to the rules for the movement of goods and vehicles across the customs border of the Russian Federation.

The generic object of the offenses provided for in Chapter 16 of the Code of Administrative Offenses of the Russian Federation are public relations arising from the movement of goods and vehicles across the customs border of Russia and the conduct of customs control.