Актуальные вопросы таможенного регулирования

Abstract

The object of the study is legal relations arising in connection with violations of legislation in the field of customs. The subject of the study is the norms of criminal, administrative and customs law. The aim is to identify gaps in the wording of the dispositions of articles of criminal legislation on smuggling, definitions of the declarant, an individual, regulation of types of state control carried out by customs authorities and the development of proposals to eliminate these gaps. It is necessary to adjust the dispositions of the articles of the Special Part of the Criminal Code of the Russian Federation on smuggling, taking into account the wording of the relevant Resolution of the Plenum of the Supreme Court of the Russian Federation. The concepts of a declarant and an individual are subject to a clear definition. The types of state control carried out by customs authorities need to be systematized and consolidated in a single regulatory legal act.