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Liability of foreign economic activity's participants for customs laws violation Oksana Kurochkina 1 The world is fair, while you are with us Customs &

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Presentation on theme: "Liability of foreign economic activity's participants for customs laws violation Oksana Kurochkina 1 The world is fair, while you are with us Customs &"— Presentation transcript:

1 Liability of foreign economic activity's participants for customs laws violation Oksana Kurochkina 1 The world is fair, while you are with us Customs & Corporate Lawyers

2 2 Liability issues in the Customs Union Customs & Corporate Lawyers

3 3 The agreement about the features of criminal and administrative liability for violation of the customs legislation of the Customs Union and the Member States of the Customs Union The agreement on legal assistance and cooperation of customs authorities of the Member States of the Customs Union in criminal cases and administrative cases Liability issues in the Customs Union The decision of the Interstate Council of the Eurasian Economic Community of July 5, 2010 No. 50 Customs & Corporate Lawyers

4 4 The possibility of withdraw the goods before the end of the proceedings Increasing risk of attracting foreign economic activity's participants to the criminal and administrative liability The customs authorities shall carry out customs control after the release of the goods within 3 (three) years from the moment of ending the goods being under customs control Customs & Corporate Lawyers

5 5 Violations of the non-tariff regulation Failure by the carrier in taking measures in order to ensure the safety of the goods in the case of an accident, as well as failure to report the relevant information Providing the customs broker, representative with false information about goods Violation of the deadline to submit Goods declaration, as well as failure to timely submit other documents. Violation of the customs duties payment terms Failure to comply with the due-date of the temporary storage of goodsSubmission of invalid documents before filing Good declarationFailure to declare, as well as providing unreliable declaration of goodsCarrying out illegal activity in the field of customs affairsIllegal movements of goods The Russian Federation Administrative Offences Code stipulates administrative liability for the following: Customs & Corporate Lawyers

6 6

7 7 Article 14.10: Unlawful use of someone elses trademark, service mark, appellation of origin or similar designations for similar goods Items containing the illegal reproduction of a trademark, service mark, appellation of origin. A fine and confiscation of the object: on citizens - from 1500 to 2000 rubles, on officials - from to rubles, for legal entities - from to rubles. Customs & Corporate Lawyers

8 Article 16.1 : Unlawful movement of commodities and (or) transport vehicles across the customs border of the Russian Federation (Customs union) Part 1 : Arrival / departure outside of the state border of the Russian Federation or other places established in accordance with the law of the Customs Union, or outside of working hours of customs authorities, or without the permission of the customs authority. Penalty: on officials - from to rubles, on citizens / legal entities - from half to three times the cost of the commodities, which are the subjects of the administrative offence, with or without confiscation thereof. Part 2: : Concealing them from it by way of using hiding places and other means impeding the detection of commodities, or under the disguise of other commodities when moving them across the customs border of the Customs Union. Penalty : on officials - from to rubles, on citizens / legal entities - from half to three times the cost of the commodities, which are the subjects of the administrative offence, with or without confiscation thereof. Part 3: The communication to the customs body of inaccurate information on the number of the cargo packages, about their markings, about their name, gross weight and (or) about the volume of the goods during the arrival on the customs territory of the Customs union, departure from customs territory of the Customs union or the placement of the goods under the customs procedure of customs transitor to the warehouse of the temporary storage by presentation of invalid documents or the use for such purposes of counterfeit means of identification or the original means of identification relating to other goods and (or) to vehicles/ Penalty : on citizens in an amount from to rubles with the confiscation of the goods the object of the administrative offence or without such or the confiscation of the objects of the administrative offence; on officials - from to rubles, on legal entities from to rubles with the confiscation of the goods that became the object of the administrative offence. 8 Customs & Corporate Lawyers

9 Article 16.2: Non-declaring or misleading declaring of the goods and (or) transport vehicles Part 1 : Non-declaring under the established form (oral, written or electronic form)of the goods and (or) transport vehicles that are subject to customs declaring (except for the currency). Penalty: on officials – from to rubles, on citizens and legal entities – in the amount of one half to two times the amount of the value of the goods that formed the object of the administrative offence with their confiscation or without such or the confiscation of the objects of the administrative offence. Part 2: The statement by the declarant or the customs representative during the customs declaring of the goods and (or) transport vehicles of inaccurate information about their name, description, classification code under the uniform Commodity nomenclatureof foreign trade activities of the Customs union, about the country of origin, about their customs cost or other information if such information formed or could form the basis for the exemption of payment of the customs duties, taxes or for understating of their amount. Penalty: on officials – from to rubles, on citizens and legal entities – in the amount of one half to double the sum of the customs duties subject to payment, taxes with the confiscation of the goods that were the subjectsof an administrative offence, or without such or the confiscation of the objects ofthe administrative offence. Part 3: The statement by the declarant or the customs representative during the customs declaring of the goods and (or) transport vehicle of inaccurate information on the goods or representation of invalid documents if such information or documents could form the basis for non-observance of interdictions and restrictions established by the normative legal acts of the Russian Federation enacted according to the international treaties of the member states ofthe Customs union Penalty: on citizens from 1500 to 2500 rubles with confiscation of the goods that were the objects of the administrative offence, or without such or confiscation of objects of the administrative offence, on officials - from to rubles, on legal entities - from to rubles with the confiscation of the goods that were objects of the administrative offence, or without such or confiscation of objects of the administrative offence. 9 Customs & Corporate Lawyers

10 Article 16.3: Non-observance of interdictions and (or) restrictions on importation of goods to the Customs territory of the Customs Union and (or) exportation of goods from the Customs territory of the Customs Union Part 1: The non-observance of the interdictions and restrictions established by the legislation of the Russian Federation and the Customs Union except for measures of non- tariff regulation, on the importation of goods on the customs territory of the Customs union and (or) exportation of the goods fromthe customs territory of the Customs union, except for the cases envisaged by part 3 Articles of 16.2of the Administrative offences Code of the Russian Federation Penalty: on citizens from 1500 to 2500 rubles with confiscation of the goods that were the objects of the administrative offence, or without such or confiscation of objects of the administrative offence, on officials - from to rubles, on legal entities - from to rubles with confiscation of the goods that were the objects of the administrative offence, or without such or confiscation of objects of the administrative offence. Part 2: The non-observance of the measures established by the normative legal acts of the Russian Federation enacted according to the international treaties of the member states of the Customs union of non-tariff regulation during the importation of goods on the customs territory of the Customs union and (or) during the exportation of the goods from the customs territory of the Customs union, except for the cases envisaged by part 3 of Article 16.2of the Administrative offences Code of the Russian Federation Penalty: on citizens from 1000 to 2000 rubles with confiscation of the goods that were the objects of the administrative offence, or without such or confiscation of objects of the administrative offence, on officials - from 5000 to rubles, on legal entities - from to with confiscation of the goods that were the objects of the administrative offence, or without such or confiscation of objects of the administrative offence. 10 Customs & Corporate Lawyers

11 Article 16.6 : Failure to take measures in case of an emergency or the force majeure circumstances Part 1 : Failure by a carrier in case of emergency, the force majeure circumstances or occurrence of other developments preventing the delivery of goods and (or) vehicles to the place of arrival or the place of the crossing of the customs border of the Customs union, to the performance of a stop or landing of water or aerial vehicle at the established places or the transportation of the goods according to customs transit, measures to ensure safety of the goods and (or) vehicles, except for the cases of irrevocable loss of the goods and (or) vehicles owing to circumstances that the carrier could not prevent and the elimination of which did not depend on it Penalty: on citizens from 1500 to 2000 rubles; on officials - from 3000 to 4000 rubles; on legal entities - from to rubles. Part 2 : Failure by the carrier to inform the nearest customs body about the emergency, about the force majeure circumstances or about occurrence of other developments preventing the delivery of the goods and (or) vehicles to the place of arrival or in the place of the crossing of the customs border of the Customs union, to the performance of a stop or landing of a water or aerial vehicle at the established places or the transportation of the goods according to customs transit, about the place of the location of the goods and (or) vehiclesor failure to ensure the transportation of the goods and (or) vehicles to the nearest customs body or to another place indicated by the customs body. Penalty: on citizens from 300 to 500 rubles; on officials - from 500 to 1000 rubles; on legal entities - from 5000 to rubles. 11 Customs & Corporate Lawyers

12 Article 16.7 : Presentation by the declarant oranother person to the customs representative or another person of documents for their presentation to the customs body during the fulfillment of customs operations resulting in the statement to the customs body by the customs representative or another person of inaccurate information on the goods and (or) transport vehicles. Penalty : on citizens from 1500 to 2500 rubles with confiscation of the goods that were the objects of the administrative offence, or without such or confiscation of the objects of the administrative offence. on officials - from to rubles. on legal entities - from to with confiscation of the goods that were the objects of the administrative offence, or without such or confiscation of the objects of the administrative offence. 12 Customs & Corporate Lawyers

13 Article 16.9 : Nondelivery, the issuance (transfer) without the permission of the Customs body or loss of the goods or non-delivery of documents thereto Part 1 : Non-delivery of the goods transported according to customs transit, to the place of delivery or the issuance (transfer) without the permission of the customs body or loss of the goods that are under the customs control. Penalty: on citizens from 1500 to 2500 rubles with confiscation of the goods that were the objects of the administrative offence, or without such or confiscation of the objects of the administrative offence; on the officials - from to rubles; on legal entities - from to rubles with confiscation of the goods that were the objects of the administrative offence, or without such or confiscation of the objects of the administrative offence. Part 2 : Non-delivery of customs, commercial or transport (shipping) documents for the goods transported according to customs transit, to the place of delivery. Penalty: on citizens from 300 to 500 rubles, on officials – from 500 to 1000 rubles, on legal entities - from 5000 to rubles. 13 Customs & Corporate Lawyers

14 Article : Non-observance of the time period of submitting the customs declaration or of the presentation of documents and information Part 1 : Non-observance of the established time periods for submitting the complete customs declaration during the temporary periodic customs declaring, the resulting declaration on the goods in declaring of the goods in non-assembled or a disassembled state or the customs declaration and (or) the necessary documents and information during the release of the goods before the submission of the customs declaration. Penalty: on officials from 3000 to 5000 rubles, on legal entities from to rubles. Part 2 : The submission of the customs declaration with the infringement of established time periods in cases if the declaring is carried out after the actual exportation of the goods. Penalty: on officials - from 5000 to rubles, on legal entities - from to rubles. Part 3 : The failure to submit in the course of the time period established by the customs body of documents and information necessary for carrying out of the customs control. Penalty: on officials - from to rubles, on legal entities – from до rubles. 14 Customs & Corporate Lawyers

15 Article 16.15: The failure to submit reporting to the customs body in cases envisaged by the legislation of the Russian Federation about customs business, or presentation of the reporting containing inaccurate information. Penalty: on officials - from 2000 to 5000 rubles, on legal entities - from to rubles. 15 Customs & Corporate Lawyers

16 16 Article : Infringement of the time periods of the temporary storage of goods. Penalties with confiscation of the goods that were the objects of the administrative offence, or without such: on citizens from 1500 to 2500 rubles; on officials - from to rubles; on legal entities - from to rubles. Customs & Corporate Lawyers

17 17 Article 16.17: Presentation of invalid documents for the release of the goods before the submission of the customs declaration if the information contained in such documents influences the making by the customs body of the decision on the release of the goods before the submission of the customs declaration Penalty: on officials - from to rubles. on legal entities - from to rubles. Customs & Corporate Lawyers

18 18 Article 16.21: Using the goods that were illegally moved across the customs border of the Russian Federation and the Customs union and in relation to which the customs duties, taxes were not paid or interdictions and restrictions established by the normative legal acts of the Russian Federation (the Customs union) were not observed, or the goods and (or) transport vehicles that were released, including the goods that were conditionally released, according to the customs procedure the use of which goods, their transfer to possession or to use or disposition of which in different ways was admitted in the infringement of the established interdictions and (or) restrictions, as well as the acquisition, storage or transportation of such goods Penalty: on officials - from to rubles, on legal entities - from one half to the double size the cost of the goods that were the objectsof the administrative offence, with their confiscation or without such or the confiscation of the objects of the administrative offence Customs & Corporate Lawyers

19 19 Customs & Corporate Lawyers Article 16.22: Infringement of the time periods of the payment of the customs duties, taxes that are subject to payment in connection with the movement of the goods across the customs border of the Customs union Penalty: on citizens from 500 to 2000 rubles, on officials - from 5000 to rubles, on legal entities - from to rubles.

20 20 Article 193 : Non-return from abroad of funds in foreign currency by the manager of an organisation, required to be transferred without fail to accounts in the authorized banks of the Russian Federation (Customs union) in accordance with its laws. Note:The act envisaged by this Article shall be deemed to be committed on a large scale if the sum of the non-returned funds in foreign currency exceeds 30 million rubles. Punishable by deprivation of liberty for a term of up to three years. Customs & Corporate Lawyers

21 21 Article 194 : Evasion of customs payments collected from organizations or natural person Part 1 : The evasion of customs payments collected from organisations or natural person committed on a large scale. Note:The evasion of customs payments shall be regardedas committed on a large scale if the amount of non-paid customs payments collected from the natural person exceeds rubles, from organizations – rubles, on especially large scale - if the amount of non-paid customs payments collected from the natural person exceeds rubles, from organizations – rubles. Fine in an amount of from to rubles or totalling a wage or any other income of a convict over a period of from 1 to 3 years or with compulsory labour for a period of 480 hours or up to two years of imprisonment. Part 2 : The same deed committed: a) by a group of persons by prior conspiracy; b) on especially large scale. Fine in an amount of from to rubles or totalling a wage or any other income of a convict over a period of from 2 to 3 years or up to 5 years of imprisonment with the deprivation of right to hold certain posts or engage in certain activities for a term of up to 3 years or without such deprivation. Customs & Corporate Lawyers

22 22 Confiscation - forced legal seizure without compensation, appeal to the state ownership upon conviction instruments and means of crime, a certain type of property obtained by crime, property received as a result of the conversion of the previously specified property, the property of the used (intended to use) for the financing of terrorism, organized group, illegal armed groups, criminal association (criminal organization). Customs & Corporate Lawyers

23 23 International partnership network of law companies Customs & Corporate Lawyers Customs & Corporate Lawyers

24 24 Representatives of the bar are members of various expert associations in the field of law, including members of the Expert Council of the Committee on budget and taxes of the State Duma of the Federal Assembly of the Russian Federation, members of the counsel on customs policy of Chamber of commerce and industry of Russia as well as experts of the Agency for strategic initiatives at the Government of the Russian Federation. Bar association is an Official consultant of International forums and congresses on intellectual property rights «Expopriority» Customs & Corporate Lawyers

25 25 Customs & Corporate Lawyers Bar association provides a full range of services in the field of foreign economic activity: legal support of foreign trade transactions, including the examination of all the basic documents required for the assessment of risks and tax consequences legal support of business related to the prevention and pre-trial settlement of conflict situations trial settlement of disputes connected with application of international and customs law representation when considering foreign economic disputes, including those outside the Russian Federation protection of rights to objects of intellectual property legal support of investment projects

26 26 THANK YOU FOR YOUR ATTENTION! , Russia, Moscow, Rozhdestvensky Boulevard 9, p. 1, of. 320, Tel. +7 (495) ; +7 (495) (fax), website: Customs & Corporate Lawyers


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