Customs Administrative Offenses
Legal representation on customs administrative cases
Customs administrative offenses in the field of are regulated not only by national legislation, but also by international law. Thus, the Treaty on the Peculiarities of Criminal and Administrative Liability for Violations of the Customs Legislation of the Customs Union and Member States of the Customs Union stipulates that administrative offenses are violations of the customs legislation of the Customs Union and the legislation of the parties, control over compliance with which is entrusted to the customs authorities, for the commission of which there is a penalty and other administrative liability under the legislation of the parties.
At the same time, a person who has committed an administrative offense in the customs territory of the Customs Union is subject to administrative liability under the legislation of the party on whose territory the administrative offense was detected.
Administrative liability for offenses in the field of customs is regulated in Russia by Chapter 16 of the Code of Administrative Offenses of the Russian Federation, which provides for several articles:
- Article 16.1. Illegal movement of goods and (or) vehicles of international transportation across the customs border of the Customs Union;
- Article 16.2. Non-declaration or false declaration of goods;
- Article 16.3. Failure to comply with prohibitions and (or) restrictions on the import of goods into the customs territory of the EAEU or in Russia and (or) the export of goods from the customs territory of the EAEU or from the Russian Federation;
Bringing to administrative liability is one of the possible risks of conducting foreign economic business activities. In this regard, if controversial issues arise with the customs authorities, an inspection by the customs authorities or prosecution, it is important at the initial stage of the administrative investigation to attract a qualified lawyer to protect the interests of the entrepreneur. This will minimize the possible risks of prosecution or reduce the size of the penalty for a customs offense to a minimum amount.
Cases of customs administrative violations
Cases of administrative offenses in the field of customs when conducting foreign economic activity occur on an ongoing basis. In some cases, it is enough to provide the documents requested by the customs authority, and in some cases to represent interests in court.
In each specific case of an administrative offense in the field of customs legislation, it is necessary to select an individual defense strategy, which may consist of:
- out-of-court settlement of a dispute with customs authorities during administrative proceedings;
- changing the measure of liability for an administrative offense or replacing one type of punishment with another, more favorable for the entrepreneur;
- appealing a decision on an administrative offense in the courts.
How to appeal a decision in a case of customs administrative offense?
Article 285 of the Federal Law of August 3, 2018 No. 289-FZ “On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation” provides that any person has the right to appeal a decision, action (inaction) of a customs authority and its official, if such a decision, action (inaction), in the opinion of this person, violates his rights, freedoms or legitimate interests, creates obstacles for him to realize them, or illegally imposes any obligation on him. At the same time, the decision, action (inaction) of customs authorities and their officials may be appealed to the customs authorities and (or) to court.
At the same time, it is important to note that in accordance with paragraph 31 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 26, 2019 No. 49 “On some issues arising in judicial practice in connection with the entry into force of the Customs Code of the Eurasian Economic Union”, it is determined that the right to appeal of decisions, actions (inaction) of customs authorities is provided equally to persons who have chosen the administrative method of appeal to a higher customs authority, and to those who have applied directly to the court. Since a person who has chosen the administrative method of appeal cannot be limited in the right to judicial protection, the period of administrative appeal of decisions, actions (inaction) of the customs authority, including if the complaint has not been considered on its merits, is not included in the period for filing a lawsuit.
The complaint is submitted to a higher customs authority through the customs authority whose decision, action (inaction) is being appealed. A complaint against a decision or action (inaction) of a customs post is filed with the customs office. A complaint can be filed within 3 months:
- from the day when the person became aware or should have become aware of the violation of his rights, freedoms or legitimate interests, the creation of obstacles to their implementation, or the illegal imposition of any obligation on him;
- from the date of expiration of the period for the customs authority to make a decision or perform an action established by international treaties and acts in the field of customs regulation, the legislation of the Russian Federation on customs regulation.
The complaint is submitted to the customs authority in writing and must be signed by the applicant or his representative, and the complaint can also be submitted electronically. The complaint must contain:
- name of the customs authority whose decision, action (inaction) is being appealed;
- last name, first name, patronymic (if any), place of residence of the individual or name of the legal entity filing the complaint, taxpayer identification number, his location;
- essence of the appealed decision, action (inaction);
- grounds on which the person filing the complaint believes that his rights have been violated.
Appealing decisions, actions (inaction) of the customs authority in court is regulated by the relevant procedural legislation of the Russian Federation.
If a customs lawyer is involved in cases of administrative offenses in the field of customs legislation, each offense is subject to careful study by qualified specialists, after which an individual defense strategy for the foreign trade participant is built.
Legal services
- Consulting on administrative offenses in the field of customs legislation
- Pre-trial settlement of disputes with customs authorities
- Appealing decisions in cases of administrative violations in the field of customs legislation
- Preparation of necessary documents for administrative cases in the field of customs legislation, including for appealing decisions of customs authorities
- Supporting cases of accidents in the field of customs and representing interests