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Elena N. Rudakova - Doctor of Political Sciences, docent, professor of the department “Customs law and organization of the customs affairs” of the Law Institute of the Russian University of Transport

Vladimir F. Volkov - Candidate of Military Sciences, docent, associate professor of the department “Customs law and organization of the customs affairs” of the Law Institute of the Russian University of Transport

Abstract. The current paper deals with administrative offenses in the field of customs and their significance. There have been also considered the signs of such offenses and their classification. Particular attention has been paid to the elements of the composition of an administrative offense. There have been established the features of application of the administrative law norms in the field of customs: when moving goods and means of international transportation when crossing the customs border of the Eurasian Economic Union; when crossing the customs territory of the Union under customs control; when clearing, releasing and using goods and means of international transportation in accordance with the declared customs procedure; when applying customs control measures and the rules for establishing and collecting customs payments. There have been presented the objects, subjects and types of administrative offenses in the field of customs, as well as types of administrative penalties and fines.

Keywords: administrative offense; customs affairs; structure of an administrative offense; administrative responsibility; signs of an administrative offense.

References:

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