ON THE VIOLATION OF CUSTOMS REGULATIONS

Customs regulations present a body of laws governing the order of customs business management in the Russian Federation. Unlawful activity or inactivity of a person infringing on the order laid down by the Russian legislative acts concerning customs business and the RF international agreements the fulfillment of which is controlled by Russian customs bodies and which are liable for penalty under the RF Customs Code is qualified as a violation of customs regulations.

This section considers the violation of such customs regulations which envisage imposition of a penalty in a simplified form (Article 383 of the RF Customs Code). The SIMPLIFIED FORM - is an allowed by the RF Customs Code method of imposition a penalty for violation of customs regulations bringing to a warning or penalty. When the simplified form of penalty imposition for violation of customs regulations is used no case is filled in, no record of evidence is executed while the penalty is imposed as a rule at the place of revealing the violation of law. A customs body official draws up a penalty imposition act. The act is signed by a customs body official and the person made answerable for the violation of customs regulations. A copy of the act is delivered to this person or his representative. Let us consider some of the most common cases qualified as violation of customs regulations when a simplified form of penalty imposition could be used.

ARTICLE 254, PART 3, RF Customs Code. Release without the permit of the RF Customs body, loss or failure to dispatch to the RF customs body of goods, transport means and related documents.

Part 3 of this article covers the matter of carriers and observance of the term of goods delivery to the custom of destination. On crossing the RF customs border a customs body puts the date of goods delivery to the inner custom in the TIR carnet. The carrier is obliged to deliver goods to the place of destination and notify a customs body official about his arrival before the indicated term expires. Otherwise such an infringement of the law involves either warning or imposition of a fine at the rate of twofold to tenfold of the minimum monthly salary set by the law.

ARTICLE 258, RF CUSTOMS CODE. Violation of customs clearance procedure.

This article covers realization of customs clearance and observation of its procedure. Thus according Article 194, RF Customs Code, a customs body is bound to carry out customs declaration examination within 10 days from the moment it was accepted. If the customs declaration was registered and in the course of customs clearance no additional documents were submitted for passing through any stage of customs control then on the expiration of a 10-days period or time designated by a customs inspector responsible for this stage of customs control the above article may be applied.
Violation of customs regulations involves either imposition of a fine at the rate of two to fivefold of the minimum monthly salary set by the law with a recall of the license or qualification certificate or without their recall.

ARTICLE 263, RF CUSTOMS CODE. Violation of the term of submission of a customs declaration, documents and additional data.

According to Article 171, RF Customs Code, the term of customs declaration presentation cannot exceed 15 days. Violation of the fixed term of submission of a customs declaration, documents and additional data involves responsibility according to Article 26, RF Customs Code. If a declarant presupposes that due to a good reason he will not be able to submit his customs declaration within the term set by the law (e.g. goods certification), he has the right to apply in written form to the Head of a customs body presenting him a statement of these circumstances and a request to extend the term of submission of the State Customs Declaration. In this case a fine is imposed for the delay in submission of customs declaration while such an infringement of the law is not qualified as a violation of customs regulations.
Otherwise such an infringement of the law involves imposition of a fine at the rate of up to fivefold of the minimum monthly salary set by the law with a recall of the license or qualification certificate or without their recall.

ARTICLE 265, RF CUSTOMS CODE. Failure to submit records to RF customs body and non-observance of record-keeping order.

This article is usually applied in case of violation of record-keeping at temporary storage warehouses, empty warehouses and customs warehouses. However the article can be applied in other cases envisaging the order of record-keeping and presentation.
A penalty in the form of a warning or imposition of a fine at the rate of fivefold to fifteenfold of the minimum monthly salary set by the law with a recall of a license or without its recall.

ARTICLE 279, PART 2, RF CUSTOMS CODE. Nondeclaration or unauthentic declaration of goods and transport means.

Such an infringement of the law is usually liable for the imposition of a penalty when unauthentic data is stated in the customs declaration but this fact does not involve any material changes in the field of customs regime, tariff and non-tariff restrictions, size of customs payments (e.g. in the course of customs control procedure it occurs that the gross weight in the declaration was indicated incorrectly, and an ad valorem rate is used in determination of a customs duty).
In this case a fine in the form of either a warning or imposition of a fine at the rate of up to threefold of the minimum monthly salary set by the law is envisaged.

ARTICLE 288, RF CUSTOMS CODE. Nonfulfillment of customs business requirements by officials and other persons.

This article is applied when customs regulations are violated by concrete officials of enterprises and organizations. It means that if an infringement of the law took place the penalty is imposed both on the legal entity and the official of such an enterprise.

The infringement of the law involves a penalty in the form of a warning or imposition of a fine at the rate of up to twentyfold of the minimum monthly salary set by the law.

All above-mentioned infringements of the law can be revealed by customs bodies in the course of customs control procedure and customs clearance, and in most cases are unintentional. Just because of this such types of violation of customs regulations involve "simplified" penalties. The RF Customs Code also determines the types of violations of customs regulations when corresponding cases are started and criminal liability is foreseen in case of revealing signs of smuggling.

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