Violation of customs rules
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Any activity in the field of customs is associated with various types of risks. The most common of them, in our opinion, are the risks of violating customs rules, liability for which is provided for by the Code of Administrative Offenses of the Russian Federation (CAO RF).
These risks may have different consequences, from administrative punishment in the form of a warning to criminal prosecution.
That is why, and taking into account the fact that Russian legislation does not provide for exemption from liability for ignorance of the law, we offer for your review a short article about what a violation of customs rules is, types of administrative offenses in the field of customs and the consequences arising from violation of customs rules. rules
Definitions
VIOLATION OF CUSTOMS RULES is an illegal action or inaction that encroaches on the procedure established by the customs legislation of the Russian Federation and international treaties of the Russian Federation for the movement, customs control and customs clearance of goods and vehicles moved across the customs border of the Russian Federation, the imposition of customs duties and their payment, the provision of customs benefits and use of them, for which the Code of Administrative Offenses of the Russian Federation provides for administrative liability.
Specific types of administrative offenses and responsibility for them are determined by Chapter 16 of the Code of Administrative Offenses of the Russian Federation.
NTP – violation of customs rules.
Code of Administrative Offenses of the Russian Federation - Code of Administrative Offenses of the Russian Federation.
PROTOCOL ON ADMINISTRATIVE OFFENSE - an administrative procedural document recording the fact of an administrative offense.
DECISION ON A CASE OF AN ADMINISTRATIVE OFFENSE is an administrative procedural document issued based on the results of consideration of a case of an administrative offense.
SANCTION is part of a norm that indicates measures of state coercion in case of non-compliance.
FEA – foreign economic activity.
Types of administrative offenses and sanctions for their commission
Responsibility for violations of customs rules is provided for in Chapter 16 of the Code of Administrative Offenses of the Russian Federation.
Participants in foreign trade activities, customs representatives (brokers), owners of temporary storage warehouses, customs carriers in their professional activities often encounter violations of customs rules.
Such as:
- Illegal movement of goods across the customs border of the Customs Union;
- Non-declaration or false declaration of goods
- Failure to comply with prohibitions and restrictions on the import or export of goods
- Submission of invalid documents during customs clearance
- Non-compliance with internal customs transit
- Failure to comply with deadlines for filing a customs declaration
- Carrying out cargo operations without permission from the customs authority
- Violation of temporary storage terms
- Failure to submit reports to the customs authority
- Non-compliance with customs regime
And etc.
Sanctions for administrative offenses in the field of customs may be as follows:
- punishment in the form of a warning;
- fixed fines from and up to a certain amount;
- a fine in the form of a percentage of the amount of unpaid customs duties;
- a fine in the form of a percentage of the value of the goods that were the subject of an administrative offense;
- confiscation of goods that were the subject of an administrative offense.
Consequences of violating customs rules
For participants in foreign trade activities, violation of customs rules certainly entails financial costs, delays in customs clearance, and as a result, possibly violation of the terms of foreign trade contracts and other negative consequences for third parties not involved in the customs clearance process.
Customs representatives (brokers), owners of temporary storage warehouses, customs carriers carry out their activities on the basis of the relevant Certificates (licenses) issued by the Federal Customs Service. Therefore, in case of violation of customs rules, these persons are exposed not only to financial risks, but also to risks associated with the suspension of their professional activities.
The rights of a person in respect of whom proceedings are being conducted for an administrative offense are regulated by Art. 24.2, 25.1 Code of Administrative Offenses of the Russian Federation.
In this case, it is necessary to remember some important points: the subject of a violation of customs rules can only be the person who is entrusted with the obligation to comply with certain customs rules.
An official of the customs authority considering a case of an administrative offense has the right to recognize other circumstances as mitigating liability, depending on certain objective factors and conditions under which the violation of customs rules was committed.
The list of mitigating and aggravating circumstances is established by the Code of Administrative Offenses of the Russian Federation. The period for appealing the decision of the customs authority is 10 days from the date of receipt of the original Resolution.
If the decision of the customs authority is not appealed, it is necessary to remember the deadline for paying the administrative fine. For violation of the deadline for paying an administrative fine, the Code of Administrative Offenses of the Russian Federation provides for liability.
The administrative process and the procedure for appealing decisions of customs authorities is a rather complex and time-consuming task. But you always have the right to appeal the legality and validity of the decision made by the customs authority.
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Responsibility for offenses in the field of customs has been mitigated
From July 4, 2016, the administrative liability established by Chapter 16 of the Code of Administrative Offenses of the Russian Federation for certain offenses in the field of customs affairs and for violation of customs rules has been relaxed. The two main trends of change are the introduction of penalties in the form of a warning and the reduction of the minimum limit of fines for legal entities.
In addition, the texts of all articles of Chapter 16 of the Code of Administrative Offenses affected by the amendments have been brought into line with the fact that on May 29, 2014, the agreement on the creation of the Eurasian Economic Union (EAEU) was signed. The EAEU was created on the basis of the Customs Union of the Eurasian Economic Community (EurAsEC).
The details of the “mitigating” amendments affecting legal entities are given in the table.
Table
. Changes in administrative liability for violations of customs rules
| Norm of the Code of Administrative Offenses of the Russian Federation | Offense | How did it happen | As it was |
| Paragraph 2 of part 3 of article 16.1 | Reporting false information to the customs authority by: — submission of invalid documents; — use of a counterfeit means of identification for these purposes; - use of a genuine means of identification related to other goods or vehicles | Warning or imposition of an administrative fine | Imposition of an administrative fine |
| Part 3 of Article 16.2 | — statement during the customs declaration of goods of false information about the goods; – submission of invalid documents, if such information or documents serve as a basis for non-compliance with established prohibitions and restrictions | Imposition of an administrative fine ... on legal entities - from fifty thousand up to three hundred thousand rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of items of an administrative offense | Imposition of an administrative fine ... on legal entities - from one hundred thousand up to three hundred thousand rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of items of an administrative offense |
| Part 1 of Article 16.3 | Failure to comply with prohibitions and restrictions on: — import of goods into the customs territory of the Eurasian Economic Union or into the Russian Federation; — export of goods from the customs territory of the Eurasian Economic Union or from the Russian Federation, with the exception of cases provided for in Part 3 of Article 16.2 of the Code of Administrative Offenses of the Russian Federation | Imposition of an administrative fine: - for citizens in the amount of 1,000 to 2,500 rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of the items of an administrative offense ; — for officials — from 5000 up to 20,000 rubles; - for legal entities - from 50,000 to 300,000 rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of the items of an administrative offense | Imposition of an administrative fine: — for citizens in the amount of 1,500 to 2,500 rubles; — for officials — from 10,000 up to 20,000 rubles; — for legal entities — from 100,000 to 300,000 rubles |
| Part 2 of Article 16.3 | Failure to comply with non-tariff regulation measures when: — importation of goods into the customs territory of the Customs Union or into the Russian Federation; - when exporting goods from the customs territory of the Customs Union or from the Russian Federation, with the exception of cases provided for in Part 3 of Article 16.2 of the Code of Administrative Offenses of the Russian Federation | — | Imposition of an administrative fine: - for citizens in the amount of 1,000 to 2,000 rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of the items of an administrative offense; — for officials — from 5,000 to 10,000 rubles; - for legal entities - from 50,000 to 100,000 rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of the items of an administrative offense |
| Article 16.7 | Submission of documents when performing customs operations, which entailed the statement to the customs authority of false information about goods, if such information serves as the basis for exemption from customs duties, taxes or for underestimating their amount | Imposition of an administrative fine: - for citizens in the amount of 1,500 to 2,500 rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of the items of an administrative offense; — for officials — from 10,000 to 20,000 rubles; - for legal entities - from 50,000 to 300,000 rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of the items of an administrative offense | — |
| Part 3 Article 16.12 | Failure to submit documents and information required for customs control within the time period established by the customs authority | Warning or imposition of an administrative fine: — for citizens in the amount of 1000 to 2500 rubles; — for officials — from 1,000 to 10,000 rubles; — for legal entities — from 50,000 up to 300,000 rubles | Imposition of an administrative fine: — for citizens in the amount of 1000 to 2500 rubles; — for officials — from 10,000 to 20,000 rubles; — for legal entities — from 100,000 up to 300,000 rubles |
| Part 5 Article 16.12 | Failure of persons, including those carrying out activities in the field of customs affairs, to fulfill the obligation to store documents necessary for customs control, the storage of which is mandatory | Warning or imposition of an administrative fine: — for officials in the amount of 2,500 to 5,000 rubles; — for legal entities — from 50,000 up to 300,000 rubles | Imposition of an administrative fine: — for officials in the amount of 2,500 to 5,000 rubles; — for legal entities — from 200,000 up to 300,000 rubles |
| Article 16.14 | Violation: — requirements and conditions for placing goods in a customs warehouse, temporary storage warehouse, other temporary storage place or free warehouse; — the order of their storage; — the procedure for performing operations with goods under customs control without permission from the customs authority in cases where such permission is required | Warning or imposition of an administrative fine | Imposition of an administrative fine |
| Article 16.15 | — failure to submit or violation of the deadline for submitting reports to the customs authority; — submission of reports containing false information | Warning or imposition of an administrative fine: — for officials in the amount of 500 up to 5000 rubles; — for legal entities — from 5,000 to 30,000 rubles | Warning or imposition of an administrative fine: — for officials in the amount of 2000 up to 5000 rubles; — for legal entities — from 20,000 to 50,000 rubles |
| Part 2 Article 16.19 | Use or disposal of goods in violation of the customs procedure under which they are placed | Imposition of an administrative fine ... on legal entities - from one to the other up to twice the value of the goods that were the subject of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense | Imposition of an administrative fine ... on legal entities - from one up to twice the value of the goods that were the subject of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense |
| Part 3 of Article 16.19 | Failure to complete within the established time frame a customs procedure for which a requirement for its completion has been established | Warning or imposition of an administrative fine: — for citizens in the amount of 1000 to 2000 rubles; — for officials — from 10,000 to 20,000 rubles; — for legal entities — from 50,000 up to 300,000 rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of items of an administrative offense | Imposition of an administrative fine: — for citizens in the amount of 1000 to 2000 rubles; — for officials — from 10,000 to 20,000 rubles; — for legal entities — from 100,000 up to 300,000 rubles with or without confiscation of goods that were the subject of an administrative offense, or confiscation of items of an administrative offense |
| Part 1 Article 16.20 | - use of conditionally released goods, - transferring them into possession or use, — sale of conditionally released goods or disposal of them in any other way, in violation of established prohibitions and restrictions on the use and disposal of such goods | Imposition of an administrative fine ... on legal entities - from one to the other up to twice the value of the goods that were the subject of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense | Imposition of an administrative fine ... on legal entities - from one up to twice the value of the goods that were the subject of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense |
