Code of Administrative Offenses of the Russian Federation. Section II. Chapter 16. • Reference book on legislation “Science, legislation and law”

Code of the Russian Federation on Administrative Offenses

Chapter 15

Content

Chapter 17

Section II. SPECIAL PART

CHAPTER 16. ADMINISTRATIVE OFFENSE IN THE FIELD OF CUSTOMS AFFAIRS (VIOLATIONS OF CUSTOMS RULES)

(Chapter 16 as amended by Federal Laws dated August 20, 2004 N 118-FZ, dated December 6, 2011 N 409-FZ)

Article 16.1. Illegal movement of goods and (or) vehicles of international transportation across the customs border of the Customs Union

1. Violation of the procedure for the arrival of goods and (or) vehicles of international transportation into the customs territory of the Customs Union by importing them in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the member states of the Customs Union or outside the working hours of customs authorities or taking actions , directly aimed at the actual crossing of the customs border of the Customs Union by goods and (or) vehicles of international transportation upon their departure from the customs territory of the Customs Union in addition to the places of movement of goods across the customs border of the Customs Union or other places established by the legislation of the member states of the Customs Union or outside of working hours customs authorities or without the permission of the customs authority, -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one-half to three times the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense; for officials - from ten thousand to twenty thousand rubles.

2. Concealing goods from customs control by using hiding places or other methods that make it difficult to detect goods, or by making some goods look like others when moving them across the customs border of the Customs Union -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one-half to three times the value of the goods that were the subject of an administrative offense, with or without their confiscation and the confiscation of goods and (or) vehicles that were instruments of committing an administrative offense, or confiscation of items administrative offense; for officials - from ten thousand to twenty thousand rubles.

3. Reporting to the customs authority inaccurate information about the number of packages, their markings, name, gross weight and (or) volume of goods upon arrival to the customs territory of the Customs Union, departure from the customs territory of the Customs Union or placement of goods under the customs procedure of the customs transit or to a temporary storage warehouse by presenting invalid documents or using for these purposes a counterfeit means of identification or a genuine means of identification relating to other goods and (or) vehicles -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand to two thousand five hundred rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; for officials - from five thousand to ten thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

4. Submission to the customs authority of invalid documents for goods upon arrival to the customs territory of the Customs Union, departure from the customs territory of the Customs Union or placement of goods under the customs procedure of customs transit or in a temporary storage warehouse, if such documents could serve as a basis for non-compliance with the states established by international treaties — members of the Customs Union, decisions of the Commission of the Customs Union and regulatory legal acts of the Russian Federation, issued in accordance with international treaties of the member states of the Customs Union, prohibitions and restrictions, with the exception of non-tariff regulation measures, —

Notes:

1. For administrative offenses provided for in this chapter, persons carrying out entrepreneurial activities without forming a legal entity bear administrative liability as legal entities.

2. For the purposes of applying this chapter, invalid documents mean counterfeit documents, documents obtained illegally, documents containing false information, documents relating to other goods and (or) vehicles, and other documents that do not have legal force.

Article 16.2. Non-declaration or false declaration of goods

1. Failure to declare goods subject to customs declaration in the established form, except for the cases provided for in Article 16.4 of this Code, -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one-half to two times the value of the goods that were the subjects of an administrative offense, with or without their confiscation, or confiscation of the items of the administrative offense; for officials - from ten thousand to twenty thousand rubles.

2. Statement by the declarant or customs representative during the customs declaration of goods of inaccurate information about their name, description, classification code according to the Unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, about the country of origin, about their customs value or other information, if such information served or could serve as the basis for exemption from payment of customs duties, taxes or for understating their amount, -

entails the imposition of an administrative fine on citizens and legal entities in the amount of one half to two times the amount of customs duties and taxes payable 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 ten thousand to twenty thousand rubles.

3. Statement by the declarant or customs representative during the customs declaration of goods of false information about the goods or submission of invalid documents, if such information or documents could serve as a basis for non-compliance with the provisions established by international treaties of the member states of the Customs Union, decisions of the Commission of the Customs Union and regulatory legal acts of the Russian Federation, issued in accordance with international treaties of the member states of the Customs Union, prohibitions and restrictions, -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; for officials - from ten thousand to twenty thousand rubles; for legal entities - from one hundred thousand to three hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the items of an administrative offense.

Note. To calculate the amount of the administrative fine provided for by the sanction of Part 1 of this article imposed on citizens, the cost of goods for personal use transported by individuals across the customs border of the Customs Union is used. At the same time, the cost of goods transported across the customs border of the Customs Union with exemption from customs duties and taxes in accordance with the customs legislation of the Customs Union is excluded from the indicated value. (note introduced by Federal Law dated December 30, 2012 N 316-FZ)

Article 16.3. Failure to comply with prohibitions and (or) restrictions on the import of goods into the customs territory of the Customs Union or into the Russian Federation and (or) export of goods from the customs territory of the Customs Union or from the Russian Federation

1. Failure to comply with the prohibitions and restrictions established by international treaties of the member states of the Customs Union, decisions of the Commission of the Customs Union and regulatory legal acts of the Russian Federation issued in accordance with international treaties of the member states of the Customs Union, with the exception of non-tariff regulation measures, on the import of goods to customs territory of the Customs Union or to the Russian Federation and (or) export of goods from the customs territory of the Customs Union or from the Russian Federation, with the exception of cases provided for in part 4 of article 16.1, part 3 of article 16.2 of this Code -

2. Failure to comply with non-tariff regulation measures established by international treaties of the member states of the Customs Union, decisions of the Commission of the Customs Union and regulatory legal acts of the Russian Federation issued in accordance with international treaties of the member states of the Customs Union when importing goods into the customs territory of the Customs Union or into the Russian Federation and (or) 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 this Code -

entails the imposition of an administrative fine on citizens in the amount of one thousand to two thousand rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the items of an administrative offense; for officials - from five thousand to ten thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles with or without confiscation of goods that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense.

Article 16.4. Non-declaration or false declaration by individuals of cash and (or) monetary instruments

(as amended by Federal Law dated June 28, 2013 N 134-FZ)

Non-declaration or false declaration by individuals of cash and (or) monetary instruments transported across the customs border of the Customs Union and subject to written declaration, if these actions (inaction) do not contain a criminal offense -

entails the imposition of an administrative fine on citizens in the amount of one to two times the undeclared amount of cash and (or) the value of monetary instruments or confiscation of the subject of the administrative offense.

Notes: 1. For the purposes of applying this article, the amount of cash and (or) the value of traveler's checks in excess of that permitted by the customs legislation of the Customs Union for import (export) without customs declaration in writing is recognized as undeclared.

2. Conversion of cash and monetary instruments into the currency of the Russian Federation is carried out at the exchange rate of the Central Bank of the Russian Federation in effect on the day the administrative offense was committed or detected.

Article 16.5. Violation of the customs control zone regime

Movement of goods and (or) vehicles or persons, including officials of state bodies, with the exception of officials of customs bodies, across the border of the customs control zone or within its limits, or carrying out production or other economic activities without permission from the customs authority, if such permission is required, —

entails a warning or the imposition of an administrative fine on citizens in the amount of three hundred to five hundred rubles; for officials - from five hundred to one thousand rubles; for legal entities - from five thousand to ten thousand rubles.

Article 16.6. Failure to take action in the event of an accident or force majeure

1. Failure by the carrier in the event of an accident, force majeure or the occurrence of other circumstances preventing the delivery of goods and (or) vehicles to the place of arrival or to the place of crossing the customs border of the Customs Union, the stopping or landing of a watercraft or aircraft in designated places or transportation goods in accordance with customs transit, measures to ensure the safety of goods and (or) vehicles, with the exception of cases of irretrievable loss of goods and (or) vehicles due to circumstances that the carrier could not prevent and the elimination of which did not depend on him -

entails the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand rubles; for officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles.

2. Failure by the carrier to report to the nearest customs authority about an accident, force majeure or the occurrence of other circumstances preventing the delivery of goods and (or) vehicles to the place of arrival or to the place of crossing the customs border of the Customs Union, stopping or landing of a watercraft or aircraft in established places or transportation of goods in accordance with customs transit, about the location of goods and (or) vehicles, or failure to ensure the transportation of goods and (or) vehicles to the nearest customs authority or to another place specified by the customs authority -

entails the imposition of an administrative fine on citizens in the amount of three hundred to five hundred rubles; for officials - from five hundred to one thousand rubles; for legal entities - from five thousand to ten thousand rubles.

Article 16.7. Submission of invalid documents when performing customs operations

Submission by the declarant or other person to the customs representative or other person of documents for submission to the customs authority when performing customs operations, which entailed the statement to the customs authority by the customs representative or other person of false information about the goods and (or) non-compliance with the provisions established by international treaties of the member states of the Customs Union , decisions of the Commission of the Customs Union and regulatory legal acts of the Russian Federation, issued in accordance with international treaties of the member states of the Customs Union, prohibitions and restrictions, -

Article 16.8. Mooring to a water vessel or other floating craft under customs control

Mooring to a water vessel or other floating craft under customs control, except for cases where such mooring is permitted, -

entails the imposition of an administrative fine on citizens in the amount of five hundred to one thousand rubles; for officials - from one thousand to two thousand rubles; for legal entities - from ten thousand to twenty thousand rubles.

Article 16.9. Non-delivery, issuance (transfer) without the permission of the customs authority, or loss of goods or non-delivery of documents for them

1. Failure to deliver goods transported in accordance with customs transit to the place of delivery or issuance (transfer) without the permission of the customs authority or loss of goods under customs control -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of goods that were the subject of an administrative offense; for officials - from ten thousand to twenty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles with or without confiscation of goods that were the subject of an administrative offense.

2. Failure to deliver customs, commercial or transport (shipment) documents for goods transported in accordance with customs transit to the place of delivery -

Article 16.10. Failure to comply with customs transit procedures

Failure by the carrier to comply with the customs transit period established by the customs authority or the route for the transportation of goods determined by the customs authority, or delivery of goods to a customs control zone other than that determined by the customs authority as the place of delivery -

Article 16.11. Destruction, removal, modification or replacement of identification means

Destruction, removal, change or replacement of means of identification used by the customs authority, without the permission of the customs authority, or damage or loss of such means of identification -

entails the imposition of an administrative fine on citizens in the amount of three hundred to one thousand rubles; for officials - from five hundred to two thousand rubles; for legal entities - from five thousand to twenty thousand rubles.

Article 16.12. Failure to comply with deadlines for filing a customs declaration or submitting documents and information

1. Failure to comply with the established deadlines for filing a full customs declaration during temporary periodic customs declaration, a final declaration for goods when declaring goods unassembled or disassembled, or a customs declaration and (or) the necessary documents and information when releasing goods before filing a customs declaration -

shall entail the imposition of an administrative fine on officials in the amount of three thousand to five thousand rubles; for legal entities - from ten thousand to fifty thousand rubles.

2. Filing a customs declaration in violation of the established deadlines in cases where the declaration is carried out after the actual export of goods -

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles.

3. Failure to submit documents and information required for customs control within the time period established by the customs authority -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand to two thousand five hundred rubles; for officials - from ten thousand to twenty thousand rubles; for legal entities - from one hundred thousand to three hundred thousand rubles.

4. Failure to comply with the deadline for filing a customs declaration for goods that were instruments, means of committing or objects of an administrative offense or crime -

entails the imposition of an administrative fine on citizens in the amount of one thousand to two thousand rubles; for officials - from three thousand to five thousand rubles; for legal entities - from ten thousand to fifty thousand rubles.

5. Failure of persons, including those carrying out activities in the field of customs business, to fulfill the obligation to store documents necessary for customs control, the storage of which is mandatory, -

shall entail the imposition of an administrative fine on officials in the amount of two thousand five hundred to five thousand rubles; for legal entities - from two hundred thousand to three hundred thousand rubles.

Article 16.13. Carrying out cargo or other operations with goods under customs control without permission or notification of the customs authority

1. Carrying out operations for unloading, loading, unloading, reloading (transshipment) or other cargo operations with goods under customs control, taking samples of such goods, opening premises or other places where such goods may be located, or replacing a vehicle international transportation transporting goods under customs control, without permission from the customs authority in cases where such permission is mandatory -

2. Carrying out unloading, reloading (transshipment) or other cargo operations with goods under customs control, or replacing an international transport vehicle carrying goods under customs control, without notifying the customs authority in cases where such notification is mandatory, —

Article 16.14. Violation of the procedure for placing goods in storage, the procedure for storing them, or the procedure for performing transactions with them

Violation of the established requirements and conditions for placing goods in a customs warehouse, temporary storage warehouse, other place of temporary storage or in a free warehouse, the procedure for their storage or the procedure for performing operations with goods under customs control without the permission of the customs authority in cases where such permission mandatory, except for the cases provided for in other articles of this chapter, -

shall entail the imposition of an administrative fine on citizens in the amount of five hundred to one thousand five hundred rubles; for officials - from two thousand to ten thousand rubles; for legal entities - from five thousand to twenty thousand rubles.

Article 16.15. Failure to submit reports to the customs authority

Failure to submit reports to the customs authority within the prescribed period in cases provided for by the customs legislation of the Russian Federation, as well as submission of reports containing false information, -

entails a warning or the imposition of an administrative fine on officials in the amount of two thousand to five thousand rubles; for legal entities - from twenty thousand to fifty thousand rubles. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

Article 16.16. Violation of the terms of temporary storage of goods

Violation of the terms of temporary storage of goods -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles; for officials - from ten thousand to twenty thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles with or without confiscation of goods that were the subject of an administrative offense. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

Article 16.17. Submission of invalid documents for the release of goods before filing a customs declaration

Submission of invalid documents for the release of goods before filing a customs declaration, if the information contained in such documents influences the customs authority’s decision to release goods before filing a customs declaration -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

Article 16.18. Failure to export or re-import goods and (or) vehicles by individuals

1. Failure to export from the customs territory of the Russian Federation by individuals temporarily imported goods and (or) vehicles within the established time limits for temporary import -

2. Failure by individuals to re-import into the customs territory of the Russian Federation temporarily exported goods that are subject to mandatory re-import in accordance with the legislation of the Russian Federation -

entails the imposition of an administrative fine on citizens in the amount of the value of the goods that were the subject of an administrative offense.

Article 16.19. Non-compliance with customs regime

1. Failure to comply with the conditions for placing goods and (or) vehicles under a customs regime, the content of which provides for full or partial exemption from customs duties and taxes or a refund of amounts paid and (or) non-application of prohibitions and (or) restrictions of an economic nature established in accordance with with the legislation of the Russian Federation on state regulation of foreign trade activities, by declaring false information about goods and (or) vehicles, as well as by submitting invalid documents, if such information and documents could serve as the basis for placing goods and (or) vehicles under the specified customs regime, -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; for officials - from five thousand to twenty thousand rubles; for legal entities - from one hundred thousand to five hundred thousand rubles with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of the items of an administrative offense. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

2. Use or disposal of goods and (or) vehicles in violation of the customs regime under which they are placed, including the transfer of the right to use the customs regime through the transfer of rights of possession, use or disposal in relation to goods and (or) vehicles, if this allowed in accordance with the customs regime, to another person without permission or written notification of the customs authority, -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles with or without confiscation of goods and (or) vehicles that were the subjects of an administrative offense, or confiscation of the subjects of an administrative offense; for officials - from ten thousand to twenty thousand rubles; for legal entities - from one to two times the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

3. Failure to complete a customs regime in a timely manner, in respect of which a requirement for its completion has been established, -

entails the imposition of an administrative fine on citizens in the amount of one thousand to two thousand rubles; for officials - from ten thousand to twenty thousand rubles; for legal entities - from one-half to one-time the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

4. Failure to comply, when carrying out foreign trade barter transactions, with the requirements of the customs regime of export on the mandatory import into the customs territory of the Russian Federation of goods, works, services or exclusive rights to objects of intellectual property equivalent in value to exported goods, or on the crediting of funds to accounts in authorized banks, if foreign trade barter transactions involve the partial use of cash and (or) other means of payment, as well as failure to confirm the fact of fulfillment of such an obligation -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from one-half to one-time the value of the goods that were the subject of an administrative offense. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

Article 16.20. Illegal use or disposal of conditionally released goods or illegal use of seized goods

1. Use, transfer for use or possession or disposal in other ways of conditionally released goods in respect of which benefits are provided for the payment of customs duties and taxes in accordance with the legislation of the Russian Federation, or goods released without providing information and documents confirming compliance with restrictions, established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, in violation of established prohibitions and (or) restrictions -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles; for officials - from ten thousand to twenty thousand rubles; for legal entities - from one to two times the value of goods and (or) vehicles that were the subjects of an administrative offense, with or without their confiscation, or confiscation of the items of an administrative offense. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

2. Use of goods that have been seized during customs control without permission from the customs authority -

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles; for legal entities - from ten thousand to thirty thousand rubles. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

Article 16.21. Illegal acquisition, use, storage or transportation of goods and (or) vehicles

Acquisition, use, storage or transportation of goods and (or) vehicles that are illegally moved across the customs border of the Russian Federation and in respect of which customs duties, taxes have not been paid or prohibitions and (or) restrictions established in accordance with the legislation of the Russian Federation have not been observed on state regulation of foreign trade activities, or conditionally released goods and (or) vehicles, use, transfer for use or possession or disposal in other ways which are committed in violation of established prohibitions and (or) restrictions, -

entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from one half to two times the value of goods and (or) vehicles that were the subject of an administrative offense, with or without their confiscation, or confiscation of the items of the administrative offense. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

Article 16.22. Violation of deadlines for payment of customs duties

Violation of deadlines for payment of customs duties and taxes payable in connection with the movement of goods and (or) vehicles across the customs border of the Russian Federation -

shall entail the imposition of an administrative fine on citizens in the amount of five hundred to two thousand five hundred rubles; for officials - from five thousand to ten thousand rubles; for legal entities - from fifty thousand to three hundred thousand rubles. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

Article 16.23. Illegal activities in the field of customs affairs

1. Carrying out customs operations on behalf of the declarant or other interested parties by a person not included in the Register of customs brokers (representatives), or included in the said Register on the basis of invalid documents, or excluded from it, except for cases where the obligation to perform customs operations has arisen before the exclusion of a customs broker (representative) from the specified Register or if the customs legislation of the Russian Federation grants the right to carry out customs operations without the requirement to include a person in the Register of customs brokers (representatives), -

shall entail the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand five hundred rubles; for officials - from two thousand to five thousand rubles; for legal entities - from ten thousand to fifty thousand rubles. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

2. Carrying out activities as customs carriers, owners of temporary storage warehouses or owners of customs warehouses by persons included in the relevant register on the basis of invalid documents or excluded from the registers of persons carrying out activities in the field of customs affairs, except for cases where the implementation of such activities is related to completion of customs operations, the obligation to perform which arose before the exclusion of a person from the relevant register -

shall entail the imposition of an administrative fine on officials in the amount of two thousand to five thousand rubles; for legal entities - from ten thousand to fifty thousand rubles. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

3. Failure to report or violation of the deadline for reporting to the customs authority about changes in the information specified in the application for inclusion in the registers of persons carrying out activities in the field of customs affairs -

entails a warning or the imposition of an administrative fine on officials in the amount of one hundred to five hundred rubles; for legal entities - from two thousand to ten thousand rubles. (as amended by Federal Law dated June 22, 2007 N 116-FZ)

Chapter 15

Content

Chapter 17

Tax torts

The primary link in the procedure for bringing to administrative responsibility is the drawing up of a protocol on an administrative offense.

The basis for initiating administrative proceedings is the identification by an official of the Federal Tax Service of facts of violation of tax legislation. Based on the results of the inspection, an employee of the Federal Tax Service, who has identified the elements of an administrative offense in the actions of a particular person, draws up a corresponding protocol.

The law delegates the right to consider such protocols to many government bodies. Thus, by virtue of the provisions of Chapter 23 of the Code of Administrative Offenses of the Russian Federation:

territorial bodies of the Federal Tax Service initiate and consider administrative torts provided for in Art. 14.5. 14.13, 15.1, 15.27, 19.7.6 of the Code of Administrative Offenses of the Russian Federation, relating to the category of legal relations directly related to the powers of the Federal Tax Service;
judges review administrative protocols drawn up by the Federal Tax Service and related to violations of tax legislation under Articles 15.4–15.8, 15.11, 15.15.6.

Since any type of responsibility is personalized, in case of violations committed by a legal entity in the field of tax legislation, administrative punishment is imposed on officials of the enterprise, organization or business entity.

The size of the fine as a punishment under the Code of Administrative Offenses is diversified depending on:

the amount of damage caused to the state;
repetition of the act;
the length of the period during which the offenses were committed, etc.

Article 16.7. Submission of invalid documents when performing customs operations

Ruling of the Supreme Court of the Russian Federation dated April 23, 2019 N 310-ES19-5337 in case N A36-10572/2018 on the application of the limited liability company "HOTPARTS" to declare illegal and cancel the resolution of the Baltic Customs of the North-West Customs Administration of the Federal Customs Service dated 09.08. 2018 N 10216000-1130/2018 on bringing to administrative liability under Article 16.7 of the Code of the Russian Federation on Administrative Offenses, and imposing a fine in the amount of 50,000 rubles,

Ruling of the Supreme Court of the Russian Federation dated June 19, 2017 N 302-AD17-7053 in case N A19-17501/2016

Limited liability company "RegionTrade" (hereinafter - the company, the applicant) applied to the arbitration court with an application to declare illegal and cancel paragraph 1 of the resolution of the Irkutsk customs (hereinafter - the administrative body, customs authority) dated 09.21.2016 N 10607000-1105/2016 o bringing the company to administrative liability on the basis of Article 16.7 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) with a penalty of 50,000 rubles as a fine.

Ruling of the Supreme Court of the Russian Federation dated 06.06.2019 N 305-ES19-7395 in case N A41-74573/2018

Limited liability company "Leroy Merlin Vostok" (hereinafter referred to as the company, the applicant) applied to the arbitration court to challenge the resolution of the Novorossiysk customs office (hereinafter referred to as the administrative body, customs authority) dated August 13, 2018 N 1017000-488-2018 on involving the company in administrative liability on the basis of Article 16.7 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) with a penalty of 50,000 rubles fine.

Ruling of the Supreme Court of the Russian Federation dated June 17, 2019 N 303-ES19-2586 in case N A51-8146/2018

As established by the courts, the contested decision was made by customs based on the results of consideration of the company’s application to amend the DT in connection with the administrative violation case established during the consideration of the Nakhodka City Court under Article 16.7 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) in relation to LLC "WTO" upon the provision of documents to the customs representative - JSC "Davos" for submitting them to the customs authority when performing customs operations to place goods under a customs procedure, which entailed the statement to the customs authority by the customs representative of false information about the goods, namely about their customs value in DT N 10702070/250815/0006725, which served as the basis for underestimating customs duties and taxes.

Ruling of the Supreme Court of the Russian Federation dated September 17, 2018 N 305-AD18-13292 in case N A40-238731/2017

at the request of the limited liability company "Solvay Vostok" to declare illegal and cancel the resolution of the Southern Operational Customs dated November 24, 2017 N 10314000-115/2017 on bringing to administrative liability under Article 16.7 of the Code of the Russian Federation on Administrative Offences, established:

Ruling of the Supreme Court of the Russian Federation dated September 17, 2018 N 305-AD18-13462 in case N A40-235443/2017

on the application of the limited liability company "Solvay Vostok" to declare illegal and cancel the decision of the Southern Operational Customs dated November 24, 2017 N 10314000-113/2017 on bringing to administrative liability under Article 16.7 of the Code of the Russian Federation on Administrative Offences, established:

Ruling of the Supreme Court of the Russian Federation dated May 31, 2021 N 308-ES21-7023 in case N A32-32384/2019

at the request of the limited liability company "Cork-Service" to declare illegal and cancel the resolution of the Krasnodar customs dated June 28, 2019 N 10309000-657/2019 on bringing to administrative liability under Article 16.7 of the Code of the Russian Federation on Administrative Offenses and imposing a fine in in the amount of 50,000 rubles,

Ruling of the Supreme Court of the Russian Federation dated May 31, 2021 N 308-ES21-6965 in case N A32-32403/2019

Limited Liability Company "Cork-Service" (hereinafter referred to as the company, the applicant) filed an application to the arbitration court to challenge the resolution of the Krasnodar Customs (hereinafter referred to as the administrative body) dated June 28, 2019 N 10309000-660/2019 on bringing the company to administrative liability for on the basis of Article 16.7 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) with a penalty of 50,000 rubles fine.

Ruling of the Supreme Court of the Russian Federation dated August 27, 2021 N 309-ES21-10835 in case N A60-13997/2020

Limited Liability Company "Element-Trade" (hereinafter - the company "Element-Trade") appealed to the arbitration court with applications to the Southern Operational Customs (hereinafter - the customs authority) to declare illegal and cancel the resolutions of 02/21/2020 N 10314000-017/ 2020, 10314000-018/2020, 10314000-020/2020, 10314000-021/2020, 10314000-022/2020, 10314000-023/2020, 10314000-026/2020; dated 03/26/2020 N 10314000-027/2020, 10314000-028/2020, 10314000-033/2020, 10314000-035/2020; dated 05/14/2020 N 10314000-039/2020 on bringing to administrative liability on the basis of Article 16.7 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) in the form of a fine.

Ruling of the Supreme Court of the Russian Federation dated August 25, 2021 N 309-ES21-7843 in case N A60-29693/2020

Judge of the Supreme Court of the Russian Federation Pershutov A.G., having studied, based on the materials of the requested case, the cassation appeal of the Southern Operational Customs against the decision of the Arbitration Court of the Ural District dated March 16, 2021 in case No. A60-29693/2020 of the Arbitration Court of the Sverdlovsk Region at the request of a limited liability company " Element-Trade" to the Southern Operational Customs on declaring illegal and canceling the resolution of May 18, 2020 N 10314000-53/2020 on bringing to administrative liability under Article 16.7 of the Code of the Russian Federation on Administrative Offences,

Ruling of the Supreme Court of the Russian Federation dated September 17, 2021 N 308-ES21-15615 in case N A32-35252/2019

Limited Liability Company "Domain" (hereinafter referred to as the company, the applicant) applied to the arbitration court to declare illegal and cancel the resolution of the Krasnodar Customs (hereinafter referred to as the administrative body, customs authority) dated July 18, 2019 N 10309000-1098/2019 on the involvement of the company to administrative liability on the basis of Article 16.7 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation) with a penalty of 50,000 rubles fine.

General information about the application of Art. 16.3 Code of Administrative Offenses of Russia during export

ATTENTION!
We work only with legal entities. For some goods that, based on their characteristics, can be classified as dual-use goods (export control and dual-use goods have already been mentioned in the relevant articles on the website), when exported from the customs territory of the EAEU (from the Russian Federation), it is necessary to obtain the appropriate conclusion from an authorized body or organization.

To obtain this conclusion, the exporter sends to the authorized body or organization an application and documents related to the export of goods: commercial documents, information about the exported goods, including its detailed description, including technical characteristics.

The Conclusion clearly states whether the products planned for export from the customs territory of the EAEU are included in the List of dual-use goods approved by Decree of the President of the Russian Federation on December 17, 2011 No. 1661.

If the goods fall into the specified List, then when placing goods under customs procedures for export from the customs territory of the EAEU (from the Russian Federation), it is necessary to obtain the appropriate permit (license).

A similar procedure exists for obtaining other export permits (if the goods are included in the corresponding list of goods to which non-tariff regulation measures are applied), approved by the Decision of the Board of the Eurasian Economic Commission dated April 21, 2015 No. 30 “On non-tariff regulation measures.”

Failure to present, during the release (export) of goods exported from the customs territory of the EAEU (from the Russian Federation), a permit (license) issued by an authorized body or organization, in the absence of signs of unreliable customs declaration, constitutes an offense under Art. 16.3 of the Code of Administrative Offenses of Russia “Non-compliance with prohibitions and (or) restrictions on the import of goods into the customs territory of the Eurasian Economic Union or into the Russian Federation and (or) export of goods from the customs territory of the Eurasian Economic Union or from the Russian Federation.”

It is important to note that, unlike Part 3 of Art. 16.2 Code of Administrative Offenses of Russia Art. 16.3. The Code of Administrative Offenses of Russia differs in that during customs declaration there are no signs of unreliable customs declaration. The signs of unreliable customs declaration are listed in Art. 16.1 Code of Administrative Offenses of Russia.

For example, an exporter carries out reliable customs declaration (including through a customs representative) of goods that require permission for their export from the customs territory of the EAEU (from the Russian Federation). However, for some reason, the customs post did not see (did not demand) that this permission (license) was necessary, and the goods were exported from the customs territory of the EAEU (from the Russian Federation).

The reasons that the customs post did not notice the lack of permission may be different: for example, the inattention of an official. There are also cases when one or another restriction or ban is introduced on the export of goods without a License, but the information was not brought to the customs post due to technical malfunctions in the automated software for checking customs declarations. In these situations, the exporter is not exempt from administrative liability under Art. 16.3 of the Code of Administrative Offenses of Russia, since there is the fact of issuing a corresponding customs declaration and the fact of export from the customs territory of the EAEU (from the Russian Federation).