Evasion Restriction of Customs Payments in the Field of Customs Affairs

The main aim of the study is to analyze basic problem evading customs payments, which entails serious financial losses for state budget. article seeks discuss problematic issues criminal liability payment duties levied on an organization or individual, as a type crime. Ways legislative improvement law norms and aimed at combating crimes in field regulation particular, with evasion organizations individuals present stage, are proposed. provides analysis payments smuggling, shows method distinguishing related offenses using example smuggling. authors give us comparative Russian Federation, providing smuggling legal qualification these illegal acts. characteristics elements tax fees charged individual given. Based study, draw conclusions about development legislation evasion.