Administrative liability for violations of customs legislation: problems of law enforcement

the article examines current problems of applying administrative liability for violations of customs legislation under conditions of transformation of Russia's foreign trade relations during 2020-2024 period. The author conducted comprehensive analysis of law enforcement practices of customs authorities, identified systemic deficiencies in the institute of administrative liability in customs sphere. The methodological framework comprised general scientific and specialized legal research methods, including statistical analysis of law enforcement practices. Empirical foundation includes data from Federal Customs Service of Russia on violations during 2020-2024 period, judicial practice materials covering more than 500 administrative violation cases. The research demonstrates significant changes in customs violations structure: substantial increase in currency violations share from 23.1% to 33.5%, decrease in traditional customs rules violations. Low efficiency of administrative legal impact was revealed, manifested through growth in cases terminated due to insignificance (from 12.3% to 24.8%), increase in appealed decisions share (from 31.2% to 51.2%) and critical decrease in fines collectability (from 76.4% to 67.1%). The author substantiates necessity for conceptual reconsideration of approaches to administrative liability in customs sphere considering digitalization of customs procedures and geopolitical changes. Main law enforcement problems were identified: insufficient practice unification, qualification difficulties, procedural violations during case proceedings, uncertainty in insignificance criteria. Research results enabled formulation of scientifically grounded proposals for improving administrative liability institute in customs sphere. A system of measures was proposed for practice unification through adoption of Federal Customs Service methodological recommendations, procedure improvement using digital technologies, expansion of administrative penalties arsenal including alternative sanctions, strengthening enforcement mechanisms for decisions. Special attention was devoted to necessity of legislative consolidation of violation insignificance criteria in customs sphere, establishing specifics of liability application for violations committed using information technologies. Feasibility of implementing international experience in applying alternative administrative impact methods was substantiated. Practical significance lies in possibility of using obtained results for improving administrative violations legislation, methodological support for customs authorities activities, enhancing customs administration efficiency. Conclusions may be utilized when preparing amendments to Russian Federation Code of Administrative Violations, developing departmental regulations, educational programs for customs personnel. The study reveals transformation of violation patterns requires corresponding adaptation of legal response mechanisms. Currency violations growth reflects changing economic conditions and enhanced currency control. Decreased sanctions effectiveness indicates need for fundamental reform of administrative liability system in customs sphere. Digital transformation creates new challenges requiring legislative framework updates to address electronic document violations and information system breaches.

administrative responsibility, customs legislation, customs offenses, law enforcement practice, currency violations, digitalization of customs procedures, effectiveness of sanctions, recoverability of fines, insignificance of offenses, unification of practice, customs authorities, foreign economic activity, administrative penalties, production procedures, qualification of offenses