"Breach of customs payment deadlines", "Illegal customs activities"...

Violation of customs payment terms

Subjects of an offense may be individuals (citizens, officials, entrepreneurs without the formation of legal entities) or legal entities, the timing of payment of customs duties, taxes payable in connection with the movement of goods across the customs border of the Customs Union .

The subjective side for individuals can be expressed in the form of intent or negligence. A legal person is convicted of an administrative offense if it is determined that he had the opportunity to comply with the requirements of the customs legislation on the timely payment of customs payments, but it did not take all measures that depend on him for that.

Object of the offense - the order of payment of taxes and fees collected in connection with the movement of goods across the customs border of the Customs Union.

The objective side of an administrative offense is expressed in the form of inaction and consists in non-payment in due time of customs duties and taxes payable in connection with the movement of goods across the customs border of the Customs Union.

Illegal Customs Activities Activities

Subjects of the offense may be:

• Individuals (citizens, officials, entrepreneurs without the formation of legal entities) or legal entities (part 1 article 16.23);

• Individuals (officials, entrepreneurs without the formation of legal entities) or legal entities (parts 2 and 3 of article 16.23) carrying out activities in the field of customs in violation of the requirements established by the customs legislation.

The subjective side for individuals can be expressed in the form of intent or negligence. A legal person is convicted of an administrative offense if it is determined that he had the opportunity to meet the requirements of the customs legislation regulating this field of activity, but he did not take all the measures for this purpose.

Offense Object - the order of carrying out activities in the field of customs.

Objective parties administrative violations under Part 1 of Art. 16.23, are expressed in the form of the corresponding actions listed in the dispositions of the said parts of Art. 16.23.

Article 16.23 establishes administrative liability:

• for the performance of customs operations on behalf of the declarant or other interested persons by a person not included in the register of customs representatives, or included in the specified register on the basis of invalid documents, or excluded from it, except when the obligation to perform customs operations arose before the exclusion of the customs representative from the specified register or if the customs legislation of the Customs Union and (or) the US law on customs affairs granted the right to perform customs operations s without requiring the inclusion of a person in the register of customs representatives (1 hr.) ;

• carrying out activities as customs carriers, authorized economic operators, owners of duty-free shops, temporary storage warehouses or bonded warehouses by persons included in the relevant register on the basis of invalid documents or excluded from registers of persons engaged in activities in the field of customs, for excluding cases, if the implementation of such activities is related to the completion of customs operations, the obligation for the commission of which arose prior to excluding A person from the relevant registry (Part 2);

• non-notification or violation of the deadline for communication to the customs authority about changes in the information specified in the application for inclusion in one of the registries of persons carrying out activities in the field of customs, or on the suspension of activities of the said persons (part 3).

Illegal operations with temporarily imported vehicles

Subjects of the offense may be:

• individuals (citizens, officials, entrepreneurs without the formation of legal entities) and legal entities (part 1, article 16.24 of the Code of Administrative Offenses);

• Individuals (citizens) (part 2, article 16.24 of the Code of Administrative Offenses), who carried out operations with temporarily imported vehicles in violation of the requirements of customs legislation.

The subjective side can be expressed in the form of intent or negligence. A legal person is convicted of an administrative offense if it is determined that he had the opportunity to meet the requirements of the customs legislation regulating the procedure for carrying out operations with temporarily imported vehicles, but he did not take all measures that depend on him.

Object of the offense - the procedure for customs clearance and customs control of temporarily imported vehicles.

Objective parties administrative violations under Part 1 and 2 Art. 16.24, are expressed in the form of the corresponding actions listed in the dispositions of the said parts of Art. 16.24.

Article 16.24 establishes administrative liability:

• for the use of temporarily imported vehicles of international transport inland transportations on the customs territory of the CU or their transfer into possession or use, sale or disposal by them in another way in violation of the established restrictions on the use and disposal of such vehicles (h 1) ;

• Transfer of the right of use or other disposal of vehicles temporarily imported by individuals without observing the conditions established by the Customs legislation of the Customs Union (Part 2) .

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