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§ 4. The bases and kinds of responsibility for infringements of the customs legislation.

The integral element of any branch of law or the legislation is the body of rules about the responsibility, providing and guaranteeing observance of rules of law. As we have already considered, one of the major signs of legal responsibility is its basis — legal and actual.

The problem of the basis of responsibility is rather in details developed * by branch jurisprudence with which it is traditional as the basis of legal responsibility of this or that kind the structure from a replying offence admits. Besides, frequently researchers enter such elements into concept of the basis of responsibility, as the social danger and personal qualities of the subject; or the responsibility basis divide on objective - act and subjective - fault, motive; or the basis consider from the point of view of a combination of structure of an offence as juridi - cheskoj abstraction and the offence as material basis; or allocate the actual basis - presence of socially dangerous act and legal — presence of signs of structure of an offence in it is stvenno dangerous act [172 [173] [174].

Last position is represented true, a recognition the basis of legal responsibility of such behaviour which has, first, all statutory signs of punishable act and, secondly - all

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Statutory elements of structure of an offence, answers necessity of revealing for concrete behaviour of the subject of the legal signs attracting certain legal effects. It is necessary to notice however, that the current legislation does not contain legal fastening of differentiation of the basis of legal responsibility on actual and legal, the similar theoretical position is scientific. In legislative practice as indissoluble parts of a single whole consolidate the actual and legal bases in uniform concept of structure правонарушения180. Thus, the basis of legal responsibility, including for ^ infringement of the customs legislation, it is necessary to consider an offence answering to all signs of structure, fixed by the corresponding rule of law.

Traditionally in legal science the offence is defined as socially harmful (socially dangerous) illegal and guilty act de - liktosposobnogo the subject, attracting legal responsibility.

To define concept of an offence of customs sphere, it is preliminary necessary to open the maintenance of such basic concepts for a considered problem, as customs regulation, customs business, the customs right and the customs legislation.

182

# Article 1 of the operating Customs code of the Russian Federation

(Further — TK the Russian Federation) fixes, that according to Constitution РФ183 customs regulation is in conducting the Russian Federation and consists in an establishment of an order and rules at which observance of the person realise the right to moving of the goods and vehicles through customs border

179 Pepeljaev Of this year Comments to chapter 15. «General provisions on responsibility for fulfilment of tax offences» parts of the first HK the Russian Federation.//«your tax lawyer». 2000. №1.

180 See, for example, the formulation of item 8 of the Criminal code of the Russian Federation.//SZ the Russian Federation. 1996. № 25.

Item 2954.

181 Theory of state and law: the Course of lectures/under the editorship of M.N.Marchenko. M., 1996. With. 464; the General theory of law and the states: the Textbook / Under the editorship of V.V. Lazareva. M., 2001. With. 287.

182 SZ the Russian Federation. 2003. № 22. Item 2066; «the Russian newspaper». 2003. On June, 3rd. № 106 (special release).

4 ' 183 «the Russian newspaper». On December, 1993.25th. № 237.

THE RUSSIAN FEDERATION.

Customs business represents set of methods and means of maintenance of observance of measures of customs-tariff regulation and interdictions and the restrictions established according to the legislation of the Russian Federation about state regulation of the foreign trade activity, the goods connected with moving and vehicles through customs border. Customs business in the whole is directed on creation of legal, economic and organizational bases of moving of the goods and vehicles through customs border, protection of the economic sovereignty and economic without - ^ pasnosti the states, activization of communications of the Russian economy with the world economy, maintenance of protection of the rights of the citizens, managing subjects and the state bodies, observance of duties by them in the field of customs and other legislation [175].

The constitution of the Russian Federation carries customs regulation to exclusive conducting federal public authorities (item 71 item).

Component of customs business is the customs policy, which represents purposeful activity of the state on regulation of the foreign trade exchange (volume, structure, export and import conditions) through an establishment of a corresponding customs mode pereme - shchenija the goods and vehicles through customs border [176].

The customs policy is put into practice by tariff (economic) regulation, that is an establishment of the customs duties, gathering, and also with application not economic, but the administrative regulation including an establishment of procedures of customs registration and the customs control, various customs restrictions, licensing and kvotirovanija.

The customs right is rather new categories for the domestic legal science till now causing disputes concerning necessity of its consideration as independent, separate branch of the Russian right. Earlier customs right was considered podotraslju administrative law [177 [178] [179] [180] and many researchers refused to it in independence. Some of them only recognised quality of complex branch of the legislation behind the customs right, in «which to a target sign the diverse legal material» is consolidated.

However now the majority of scientists allocate the customs right in independent complex branch of the Russian right as it has the subject and a method - necessary signs for allocation itself stojatelnogo a legal system element - branches of law. The subject of the customs right joins the public relations arising in connection with the established state by a customs mode and carrying out customs weed - tics, in particular, public relations: in sphere of a customs policy; connected with moving through customs border of the goods and vehicles; characterising the status of customs modes; in area tamozhennotarifnogo regulations; in the field of collection of customs payments; connected with customs registration; in the field of the customs control; in sphere of customs statistics and TH foreign trade activities; connected with contraband and other crimes in sphere of customs business; connected with infringements of customs rules and responsibility for them; Arising in connection with manufacture on affairs about infringements of customs rules and in connection with disposal of legal proceeding about on -

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rushenijah customs rules, that is, as a matter of fact, all relations developing during realisation of customs business [181].

Interest available the customs right as independent branch is predetermined also by necessity of formation of the system, stable branch approach to definition of legal, economic and organizational bases of customs business [182 [183], and also convenience of studying, issle -

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dovanija and perfection of the customs legislation.

The customs legislation is complex branch of the Russian legislation and represents uniform, complete system of standard legal acts, according to item 3 TK the Russian Federation regulating public relations in the field of customs business (customs relations), including relations on an establishment of an order of moving of the goods and vehicles through customs border, the relations arising in the course of customs registration and the customs control, the appeal of certificates, dejst - ^ vy (inactivity) of customs bodies and their officials, and also the relation on an establishment and application of customs modes, an establishment, introduction and collection of customs payments.

Into system of the customs legislation of the Russian Federation enter: norms of the Constitution of the Russian Federation, defining principles of customs regulation; the international treaties of the Russian Federation accepted concerning cooperation in customs sphere; the federal acts regulating public relations, developing in sphere of customs business (customs and other laws); subordinate legislation standard legal acts about customs business.

The customs legislation represents branch the legislator - # stva complex character, that is including the rules of law containing in sources of various branches of law (for example, norms civil, criminal law, administrative law).

In the legal literature of last years it is marked about allocation in system of sources of the customs right of actually customs laws [184] which are understood as the standard legal acts of the higher validity accepted by the higher representative body of the state when due hereunder it is direct with a view of regulation of public relations,

Developing in specific area - sphere of customs business [185].

So, actually customs laws and a basis of system of the customs legislation are two standard legal acts: the Customs code of the Russian Federation from the May, 28th, 2003 [186], installed since January, 1st, 2004 (further - TK the Russian Federation), and the Law of the Russian Federation from May, 21st, 1993 «About custom duties» [187]. Norms of these acts create legal base on which the customs legislation is under construction and develops.

Besides, it is necessary to notice, that for today will not approve premature any more, that the term «the customs law» follows a pony - ^ mother in the broad sense of the word, including in concept "law" not only certificates of the higher validity, but also others, including the subordinate legislation, standard legal acts regulating the relations, developing in sphere of customs business. Such certificates concern, for example, the Governmental order of the Russian Federation from November, 30th, 2001 № 830 «About Custom duties of the Russian Federation and the commodity nomenclature applied at realisation of foreign trade activities» [188 [189], the Order of the State Customs Committee of the Russian Federation from November, 21st, 2001 № 1091-r «About

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Classifications according to TH foreign trade activities of Russia the separate goods »

Among the legal acts of the customs legislation which are not actually customs laws, but regulating relations in sphere that - * mozhennogo affairs, it is necessary to name, in particular, Federal acts: from December, 8th, 2003 № 164-FZ «About bases of state regulation of the foreign trade activity» [190], from April, 14th, 1998 № 63-FZ «About measures on protection of economic interests of the Russian Federation at realisation of the external

Trade in the goods »[191 [192] [193], from December, 8th, 2003 № 165-FZ« About special protection -

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nyh, antidumping and compensatory measures at import of the goods », from

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On July, 18th, 1999 № 183-FZ «About the export control» and so forth

Proceeding from the above-stated, the offence in customs sphere can be defined as socially harmful (socially dangerous), illegal, guilty act (act or omission), deliktosposobnogo the subject, expressed in default or inadequate execution of requirements of the customs legislation, attracting legal responsibility.

Offences in customs sphere [194] can differ rather from each other depending on degree of the social danger (harm) and character of infringement, to other signs of the objective and subjective party. However all of them possess the general signs, allowing to delimit customs from other versions of offences.

1) All customs offences have the uniform object of an encroachment representing set of public relations, measures of customs-tariff regulation providing observance and interdictions and the restrictions connected with moving of the goods and vehicles through customs border. Thus, the social danger (harm) of all customs offences is predetermined by necessity of maintenance of legality at moving of the goods and vehicles through customs border, importance of protection of economic and foreign policy interests of the state, observance and protection of the rights and legitimate interests physical and legal bodies in sphere of customs business.

2) Thus, all customs offences are made in rather isolated area of a public life - sphere of the customs business which concept we already considered.

3) Customs offences are expressed in infringement of instructions

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The customs legislation (both actually customs, and standard legal acts of other branches of law and the legislation, customs legal relations directly related to regulation).

4) Fulfillment of a customs offence (in the presence of all signs of structure) involves application of measures of legal responsibility.

Kinds of legal responsibility for fulfilment of offences in sphere of customs business are various.

Traditionally in theory of law allocate criminal, grazhdansko - legal, administrative and a disciplinary responsibility [195]. Teoreti - ^ cheskie bases and features of each of the named kinds of responsibility are particularised enough in a number of monographic researches on the general theory of law, and also on branch jurisprudence such, as criminal, civil, administrative law.

In the theory of the customs right there was no common opinion concerning kinds of responsibility for infringements of the customs legislation.

So, there is an opinion, that responsibility for offences in sphere of customs business should be subdivided on criminal and administrative [196]. It is close to specified and the point of view, that customs offences share only on crimes and administrative violations [197 [198], that a prefloor - * gaet and only two kinds of responsibility for them: criminal and administrative. Other authors supplement the list of kinds of responsibility for customs - nye offences also disciplinary. There is an opinion and on wide enough understanding of responsibility for customs offences, according to which it includes the kinds of responsibility provided by norms of various branches of law (administrative, labour, criminal, financial, tax) [199].

The position on which it is allocated two kinds of responsibility in the customs right is interesting also: responsibility for fulfilment of special offences (made only at realisation of customs activity and provided TK the Russian Federation) and responsibility for fulfilment of usual offences (provided in other standard legal acts - KoAP the Russian Federation, UK the Russian Federation) [200 [201].

It is represented, that on the basis of the analysis of the operating Russian customs legislation it is possible to allocate following kinds of responsibility for customs offences: criminal, administrative, grazhdansko - legal, disciplinary and financially-legal, distinctions between which consist in character of a perfect offence, degree of its social danger, a place in the legal system of the norm providing this kind of responsibility.

The criminal liability is the most strict kind of responsibility from the customs offences provided for fulfilment. In soot - vetstvii from item 8 of the Criminal code of the Russian Federation the criminal liability basis is fulfilment of the act containing all elements essential to the offence, provided UK the Russian Federation. Therefore and good cause of the criminal liability for crimes in sphere customs de - 0 la presence in act of all elements essential to the offence, provided by the criminal law is necessary.

Customs crime is socially dangerous guilty act provided by the criminal law encroaching on the established order of moving of the goods and vehicles through customs border of the Russian Federation, an order of their customs registration and the customs control, and also 10 times collection and payment of customs payments [202].

Now the Criminal code contains five structures of customs crimes: contraband (item 188), illegal export or transfer of raw materials, materials, the equipment, technologies, the scientific and technical information, illegal performance of works (rendering of services) which can be used at creation of the weapon of mass defeat, arms and the military technics (item 189), nevozvrashchenie on territory of the Russian Federation of subjects of art, historical and archaeological property of the people of the Russian Federation and foreign countries (item 190), nevozvrashchenie from abroad means in a foreign currency (item 193), evasion from payment of the customs payments levied from the organisation or fizi - cheskogo persons (item 194).

Signs of the criminal liability for infringement of the customs legislation, allowing to delimit it from other kinds of legal responsibility, are:

1) its basis always is the crime in sphere of customs business, i.e. the guilty socially dangerous act forbidden by the criminal law encroaching on the most significant public and state interests in sphere of customs business;

2) the criminal liability for customs crimes can be established by exclusively norms of the Criminal code of the Russian Federation;

3) the criminal liability is assigned only by court and only the verdict of guilty which has entered validity;

4) subjects of the criminal liability for customs crimes can be only physical persons, as customs applicants, customs brokers (representatives), carriers, that is the persons moving the goods and vehicles through customs border, and officials of customs bodies of the Russian Federation which duties include realisation the control - nyh functions behind execution of requirements of the customs legislation, and experts in the customs registration, in the service in customs - [203]

nyh bodies, and also officials, it is constant, temporary or on special power carrying out functions of the public agent or carrying out organizational-administrative, administratively - economic functions in the state bodies, local governments, state and municipal authorities, and also in Armed forces of the Russian Federation, other armies and military formations of the Russian Federation if they have made contraband with use of the official position;

5) feature of a formulation of the norms establishing the criminal liability for customs crimes, is them blanketnyj (otsylochnyj) character. At qualification, I correspond acts it is necessary ruko -

214

vodstvovatsja also a number of laws and other standard legal acts;

6) the criminal liability assumes the most strict kinds of punishments in comparison with other kinds of responsibility for customs offences and involves the important legal effect - a previous conviction.

Administrative responsibility for fulfilment of customs offences comes in the event that these infringements on the character do not attract the criminal liability.

According to chapter 16 of the Code of the Russian Federation about administ - rativnyh offences from December, 30th, 2001 № 195-FZ administrative violations in the field of customs business are called as infringements of customs rules. [204 [205] [206]

The administrative liability of infringement of the customs legislation has a number of the features predetermined by features of legal relations in customs sphere and following from signs, peculiar to administrative responsibility in general. The following concerns them:

1) the basis of its application is the administrative violation expressed in infringement of customs rules;

2) infringement of customs rules is socially dangerous (harmful) and illegal act. The administrative violation social danger consists in causing (causing possibility) harm to the order established by the customs legislation in sphere of customs business, and as consequence, to political, economic, financial interests of the state. Illegality of infringement of customs rules is expressed that such acts break the norms of the customs right guaranteed by possibility of application of customs-legal sanctions, i.e. the measures of administrative responsibility provided by the current legislation.

3) subjects of customs administrative responsibility can be both physical, and legal bodies;

4) the liability of infringement of customs rules is expressed in application to offenders of the punishments established KoAP, and does not attract a previous conviction;

5) administrative punishments for fulfilment of infringements of customs rules are imposed by vessels and customs bodies of the Russian Federation in the name of their officials, competent to consider cases about infringements of customs rules.

The current legislation (unlike earlier operating TK the Russian Federation 1993) does not contain concept «infringement of customs rules» as the bases of administrative responsibility, the term does not open «customs rules», does not formulate general provisions on a liability of infringement of customs rules. It is necessary to recognise such position as an essential lack of the current legislation as if absence in operating TK the Russian Federation detailed regulation of questions administrative the answer - stvennosti for infringement of customs rules completely is filled with corresponding norms KoAP the Russian Federation absence of legal concept «customs rules» deprives separate articles of chapter 16 KoAP the Russian Federation patrimonial concept for separate kinds of infringements, breaks logic of development of the legislation, complicates pravoprimenitelnuju practice.

Now researchers allocate following basic objects of infringement of customs rules: an order of moving of the goods and vehicles through customs border of the Russian Federation; an order of the customs control of the goods and the vehicles moved through customs border of the Russian Federation; an order of customs registration of the goods and the vehicles moved through customs border of the Russian Federation; an order of taxation of the goods and vehicles customs payments and their payments; an order of granting concerning the goods and vehicles of customs privileges and using them, noticing, that separate acts can simultaneously encroach on not -

* /g

How many from the listed objects, that the Russian Federation as a matter of fact coincides with the formulation of item 230 TK 1993

The analysis of structures of administrative violations (infringements of customs rules) current KoAP allows to notice the Russian Federation, that the understanding the legislator of the list of objects of infringements of customs rules as a whole has not undergone changes, that allows to agree with opinion of researchers that it is necessary to understand as customs rules established by the customs legislation of the Russian Federation a moving order (including application of customs modes), the customs control and customs registration of the goods and the vehicles moved through customs border of the Russian Federation, taxation by customs payments and their payment, granting of customs privileges and using them [207].

Also the legal science formulates following legal signs of infringement of customs rules: public harm, illegality, guilt, punishability [208].

Proceeding from theoretical designs, and also being guided by the formulation of item 2.1 KoAP the Russian Federation fixing concept of administrative violation, infringement of customs rules as the administrative violation version, representing illegal is necessary to understand, the actus reus (inactivity) of the physical or legal person breaking the requirements of the customs legislation on an order pereme - shchenija (including application of customs modes), the customs control and customs registration of the goods and the vehicles moved through customs border of the Russian Federation, taxation by customs payments and their payment, granting of customs privileges and using them for which administrative responsibility is established.

According to item 413 TK customs bodies bear the Russian Federation grazhdansko - legal responsibility for the wrongful decisions, actions (inactivity). Customs bodies compensate the harm caused to persons and their property owing to wrongful decisions, actions (inactivity) of the officials and other workers at execution by them office or labour # duties, according to the civil legislation of the Russian Federation.

Legal basis of compensation of property damage are norms of articles 15, 393, 395, 1064, 1069 Civil codes of the Russian Federation [209] regulating questions of the indemnification, caused by wrongful acts, charges of percent for illegal using another's money resources, formulating bases of responsibility of customs bodies for damnified. By rules of the civil legislation harm according to articles 151, 152, 1084-1094, 1091-1101 GK the Russian Federation (indemnifications of moral harm to the physical person, compensation of harm owing to blasting of business reputation of citizens and legal bodies, compensation of the harm caused to a life or health of citizens, for example, by wrongful application of physical strength, the weapon, special means) is compensated by customs bodies and other, besides property.

According to item 413 TK the Russian Federation for wrongful decisions, actions (inactivity) officials of customs bodies bear also a disciplinary responsibility according to the legislation of the Russian Federation.

Legal basis of a disciplinary responsibility of officials ^ customs bodies are, in particular, the Federal act «About service in customs bodies of the Russian Federation», the Labour code of the Russian Federation and the legislation of the Russian Federation on public service, and also the Disciplinary regulation of customs service of the Russian Federation, the approved Decree of the President of the Russian Federation from November, 16th, 1998 № 1396 [210] [211] [212] [213].

The part 5 items 56 TK the Russian Federation fixes, that the official of customs body considering the complaint to the decision, action (inactivity) of customs body or its official on behalf of customs body, at detection of signs of guilty default or inadequate execution by the official of customs body assigned to it official # duties takes measures on attraction of this official to a disciplinary responsibility when due hereunder.

As a separate kind of responsibility for customs offences it is absolutely fairly considered by researchers finansovopravovaja responsibility in the form of collecting peni for duty infringement on payment of customs payments. According to item 349 TK the Russian Federations at non-payment of the customs duties, taxes are paid when due hereunder (delay) peni.

Peni are paid besides the sums of a shortage irrespective of application of other measures of a liability of infringement of the customs legislation of the Russian Federation.

Peni are paid simultaneously with payment of the sums of the customs duties, taxes or after payment of such sums, but not later than one month from the date of payment of the sums of the customs duties, taxes.

A number of features of the financially-legal responsibility established for infringement of the customs legislation is allocated. So, the basis of its application is infringement of financial discipline in sphere of customs business (so-called «a financial offence in sphere customs de -

• la »); the given kind of responsibility has property and compensatory character and consists in application of the financially-legal sanctions levied in the monetary form in the income of the state [214 [215].

Thus, having considered the bases and kinds of a liability of infringement of the customs legislation, their general lines and features, it is possible to notice, that responsibility in customs sphere has defined, rather significant, specificity that gives the bases to consider responsibility for customs offences as complex institute of the customs right and the customs legislation.

Complex character of institute of legal responsibility in tamo -

* zhennoj to sphere it is predetermined by that it includes norms of various branches of law (criminal, administrative, civil, financial, etc.).

It is necessary to notice, that allocation of other kinds legal otvetstven -

225

nosti, besides traditional, not always finds support and can be exposed to criticism [216].

However the point of view according to which legal responsibility in customs sphere possesses the sufficient is represented correct

The bases for its allocation in the separate legal institution. So, B.N.Gab richidze believes, that it is possible to speak about institute of customs-legal responsibility, considering independent character of the customs right as to complex legal branch [217 [218] [219], being based on existence in legal science of the tendency to a substantiation of presence within the limits of separate branches of law (both independent, and complex) other kinds legal otvetst -

~228 w229

vennosti: financial, ecological.

The integral element of responsibility in customs sphere - its basis, that is the corresponding offence possessing specificity, allowing to distinguish it from offences in other spheres. For today legal categories «the customs offence» and «a customs crime» have received wide recognition in legal science [220] that confirms specificity of customs responsibility and by criterion of special character of its basis.

Thus, the liability of infringement of the customs legislation is the complex legal institution within the limits of branch of the customs right and represents the body of rules of the criminal, administrative, civil, labour, financial right, defining the bases and kinds of responsibility for offences in sphere of customs business.

On the basis of stated it is possible to draw following conclusions:

1. The basis of legal responsibility, including for infringement of the customs legislation, it is necessary to consider an offence answering to all signs of structure, fixed by the corresponding rule of law.

2. The offence in customs sphere can be defined as socially harmful (socially dangerous), illegal, guilty act (act or omission), deliktosposobnogo the subject, expressed in default or inadequate execution of requirements of the customs legislation, attracting legal responsibility.

Thus the customs legislation is complex branch of the Russian legislation and represents uniform, complete system of the standard legal acts regulating public relations in the field of customs business (customs relations), including relations on

* To establishment of an order of moving of the goods and vehicles through customs border, the relations arising in the course of customs registration and the customs control, the appeal of certificates, actions (inactivity) of customs bodies and their officials, and also relations on an establishment and application of customs modes, an establishment, introduction and collection of customs payments.

3. In system of sources of the customs right are allocated as actually customs laws - the standard legal acts accepted when due hereunder it is direct with a view of regulation of the public relations developing in specific area - sphere of customs business, and

• standard legal acts of other branches of the Russian right and the legislation. For today the term should be understood «the customs law» in the broad sense of the word, including in concept "law" not only certificates of the higher validity, but also others, including the subordinate legislation, standard legal acts regulating the relations in sphere of customs business.

4. Signs of customs offences are:

4.1. The uniform (general) object of an encroachment representing set of public relations, measures of customs-tariff regulation providing observance and interdictions and the restrictions connected with moving of the goods and vehicles through customs border.

4.2. All customs offences are made in rather about -

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soblennoj areas of a public life - sphere of customs business,

4.3. Customs offences are expressed in infringement of instructions of the customs legislation (both actually customs, and standard legal acts of other branches of law and the legislation, customs legal relations directly related to regulation).

4.4. Fulfilment of a customs offence (in the presence of all signs of structure) involves application of measures of customs responsibility.

5. On the basis of the analysis of the operating Russian customs legislation it is possible to allocate following kinds of responsibility for customs offences, distinctions between which consist in character of a perfect offence, degree of its social danger, a place in the legal system of the norm providing this kind of responsibility.

5.1. The criminal liability provided for fulfilment of customs offences, encroaching on the most significant public and state interests in sphere of customs business; it is assigned only by court and only the verdict of guilty which has entered validity; attracts a previous conviction; physical persons can be its subjects only. The criminal liability basis is fulfilment of a customs crime to which is provided the criminal law socially dangerous

# The guilty act encroaching on the established order of moving of the goods and vehicles through customs border of the Russian Federation, order of their customs registration and the customs control, and also 10 times collection and payment of customs payments.

5.2. Administrative responsibility is imposed by vessels and customs bodies of the Russian Federation; it is expressed in application to offenders of the punishments established KoAP, and does not attract a previous conviction; legal bodies can be its subjects both physical, and. The basis of application of administrative customs responsibility is the administrative violation expressed in infringement of customs rules.

Infringement of customs rules is an administrative violation version, and represents illegal, the actus reus (inactivity) of the physical or legal person breaking the requirements of the customs legislation on an order of moving (including application of customs modes), the customs control and customs registration of the goods and the vehicles moved through customs border of the Russian Federation, taxation by customs payments and their payment, granting of customs privileges and using them for which administrative responsibility is established.

5.3. Civil responsibility of customs bodies for the wrongful decisions, actions (inactivity). Customs bodies compensate caused to persons and their property owing to wrongful decisions, actions (inactivity) of the officials and other workers at execution of office or labour duties by them.

5.4. For wrongful decisions, actions (inactivity) officials of customs bodies bear a disciplinary responsibility according to the legislation of the Russian Federation.

5.5. As a separate kind of responsibility for customs offences it is necessary to consider financially-legal responsibility in a kind

* Collectings peni for duty infringement on payment of customs payments.

6. Responsibility in customs sphere has defined, rather significant, specificity (special sphere of realisation of norms of customs responsibility, specificity of its basis), that gives the bases to consider responsibility for customs offences as complex institute of the customs right and the customs legislation representing the body of rules of the criminal, administrative, civil, labour, financial right, defining the bases and kinds of responsibility for offences in sphere of customs business; -

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A source: TUTNOV Andrey Igorevich. FEATURES OF ADMINISTRATIVE RESPONSIBILITY IN THE SPHERE OF CUSTOMS RELATIONS IN RUSSIA. DISSERTATION on competition of a scientific degree of the candidate of legal sciences. Moscow - 2005. 2005

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