1. evasion of customs duties levied on an organization or an individual, committed on a large scale, is punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles or in the amount of the wages or other income of the convicted person for a period of one to three years, or by compulsory labor for a term of up to four hundred eighty hours, or by forced labor for a term of up to two years, or by imprisonment for the same term.
2. The same act committed: a) by a group of persons by prior conspiracy; b) the clause became invalid on December 11, 2003 - Federal Law of December 8, 2003 N 162-FZ; c) the clause has lost force since December 11, 2003 - Federal Law of December 8, 2003 N 162-FZ; d) on an especially large scale - is punishable by a fine in the amount of three hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of two to three years, or by forced labor for a term of up to five years with deprivation of the right to hold certain positions. or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.
3. Acts provided for in parts one or two of this article, committed: a) by an official using his official position; b) with the use of violence against a person exercising customs or border control - shall be punishable by imprisonment for a term of five to ten years with or without a fine in the amount of up to one million rubles or in the amount of the wages or other income of the convicted person for a period of up to five years. and with or without restriction of freedom for a period of up to one and a half years.
4. Acts provided for in parts one, two or three of this article, committed by an organized group, are punishable by imprisonment for a term of seven to twelve years with a fine in the amount of up to one million rubles or in the amount of the wages or other income of the convicted person for a period of up to five years or without it and with or without restriction of freedom for a term of up to two years.
Note. Evasion from paying customs duties is recognized as committed on a large scale if the amount of unpaid customs duties for goods moved across the customs border of the Customs Union within the EurAsEC, including in one or more consignments, exceeds one million rubles, and in an especially large amount - three million rubles.
Commentary to Art. 194 of the Criminal Code of the Russian Federation
1. Customs duties are paid in cases established by the Customs Code of the Customs Union. It provides for five types of payments: 1) import customs duty; 2) export customs duty; 3) value added tax levied when importing goods into the customs territory; 4) excise tax levied when importing goods into the customs territory; 5) customs duties (Article 70).
When moving goods across the customs border, the obligation to pay customs duties and taxes arises: 1) when importing goods - from the moment of crossing the customs border; 2) when exporting goods - from the moment the customs authority issues permission for the departure of goods from the customs territory (Articles 161 and 166 of the Customs Code of the Customs Union). The law provides for deferments and installment plans for the payment of customs duties.
The deadlines for paying customs duties are regulated by Art. 82 of the Customs Code of the Customs Union.
2. Responsibility for paying customs duties lies with the declarant - the person who declares the goods or on whose behalf the goods are declared, or other persons who, in accordance with the law, are charged with the obligation to pay customs duties (Article 79 of the Customs Code of the Customs Union).
3. The objective side of evasion of customs duties is most often characterized by the so-called mixed inaction associated with complete or partial concealment of the object of payment, but non-payment of customs duties is also possible with complete information about the object. In particular, evasion of customs duties may be expressed in a statement in the customs declaration and other documents required for customs purposes, false information about the customs procedure, customs value, country of origin of goods and vehicles, or in a statement of other false information giving grounds for exemption. from customs payments or underestimation of their amount, submission to the customs authority of documents containing false information.
Funds received by the customs authority in the form of customs payments become state property, therefore the subsequent seizure of them by submitting deliberately false documents allegedly giving the right to return these funds (Articles 89 and 90 of the Customs Code of the Customs Union) should be qualified as fraud (Article 159 of the Criminal Code).
4. The guilty person may evade paying customs duties of one or more types, but in both cases for criminal liability under Art. 194 it is necessary that the value of unpaid customs duties exceed 3 million rubles. (large size). If this amount is formed as a result of non-payment of several types of customs duties, then for liability under Part 1 of Art. 194 it is necessary to justify that the failure to pay all these payments is covered by a single intent.
The moment the crime ends is associated with the onset of specific harmful consequences - the failure of the federal budget to receive large-scale customs payments within the period established by law.
5. The crime is committed intentionally, the guilty person realizes that he is in one way or another evading payment of customs duties on a large scale, and wants this.
6. The declarant may be the subject of evasion of customs duties.
If there were signs of criminal smuggling (Article 188 of the Criminal Code), then prosecution for this crime also covers the fact of non-payment of customs duties. It is difficult to imagine a situation in which an entity smuggling goods across the customs border would pay import or export customs duties, value added tax on the import of goods, etc. Therefore, it is absurd to impose the obligation to pay customs duties on smugglers. Thus, liability for evasion of customs duties arises in the absence of signs of smuggling.
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BVS RF. 2001. N 5. S. 19, 20.
In addition, if a person did not know, but only should have known, about the illegality of the movement of goods in which he is participating, or that he is acquiring illegally transported goods and is therefore obliged to pay customs duties, it cannot be argued that such a person had intent to Commission of crime.
7. On the concept of a group of persons committing a crime by prior conspiracy, see commentary. to Art. 35.
8. The size of the crime is recognized as particularly large if the amount of unpaid customs payment (or several payments covered by a single intent) exceeds 36 million rubles.
Judicial practice under Part 2 of Art. 194 Criminal Code of the Russian Federation
Criminal Code of the Russian Federation
Article 194. Evasion of customs duties, special, anti-dumping and (or) countervailing duties levied on an organization or individual (as amended by Federal Law dated July 1, 2021 N 248-FZ)
(as amended by Federal Law dated June 25, 1998 N 92-FZ)
1. Evasion of customs duties, special, anti-dumping and (or) countervailing duties levied on an organization or individual, committed on a large scale -
(as amended by Federal Law dated July 1, 2021 N 248-FZ)
shall be punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to three years, or by compulsory labor for a term of up to four hundred eighty hours, or by forced labor for a term of up to two years, or by imprisonment freedom for the same period.
(as amended by Federal Law dated December 7, 2011 N 420-FZ)
2. The same act committed:
a) by a group of persons by prior conspiracy;
b) has become invalid. — Federal Law of December 8, 2003 N 162-FZ;
c) has become invalid. — Federal Law of December 8, 2003 N 162-FZ;
d) on an especially large scale, -
shall be punishable by a fine in the amount of three hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of two to three years, or by forced labor for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.
(as amended by Federal Law dated December 7, 2011 N 420-FZ)
3. Acts provided for in parts one or two of this article, committed:
a) by an official using his official position;
b) with the use of violence against a person exercising customs or border control -
shall be punishable by imprisonment for a term of five to ten years with or without a fine in the amount of up to one million rubles or in the amount of the wages or other income of the convicted person for a period of up to five years, and with or without restriction of freedom for a term of up to one and a half years.
(Part 3 introduced by Federal Law dated December 7, 2011 N 420-FZ)
4. Acts provided for in parts one, two or three of this article, committed by an organized group, -
(as amended by Federal Law dated December 31, 2014 N 530-FZ)
shall be punishable by imprisonment for a term of seven to twelve years with or without a fine in the amount of up to one million rubles or in the amount of the wages or other income of the convicted person for a period of up to five years, and with or without restriction of freedom for a term of up to two years.
(Part 4 introduced by Federal Law dated December 7, 2011 N 420-FZ)
Note. Evasion from paying customs duties, special, anti-dumping and (or) countervailing duties is recognized as committed on a large scale if the amount of unpaid customs duties, special, anti-dumping and (or) countervailing duties for goods moved across the customs border of the Eurasian Economic Union, including in one or more consignments, exceeds two million rubles, and in a particularly large amount - six million rubles.
(as amended by Federal Laws dated 07/03/2016 N 325-FZ, dated 07/01/2021 N 248-FZ)
Evasion of customs duties levied on an organization or individual
1. Evasion of customs duties levied on an organization or an individual, committed on a large scale,
is punishable by a fine in the amount of one hundred thousand to five hundred thousand rubles or in the amount of the wages or other income of the convicted person for a period of one to three years, or by compulsory labor for a term of up to four hundred eighty hours, or by forced labor for a term of up to two years, or by imprisonment for the same term.
2. The same act committed:
- a) by a group of persons by prior conspiracy;
- b) has become invalid. — Federal Law of December 8, 2003 N 162-FZ;
- c) has become invalid. — Federal Law of December 8, 2003 N 162-FZ;
- d) on an especially large scale, -
shall be punishable by a fine in the amount of three hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of two to three years, or by forced labor for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.
3. Acts provided for in parts one or two of this article, committed:
- a) by an official using his official position;
- b) with the use of violence against a person exercising customs or border control -
shall be punishable by imprisonment for a term of five to ten years with or without a fine in the amount of up to one million rubles or in the amount of the wages or other income of the convicted person for a period of up to five years, and with or without restriction of freedom for a term of up to one and a half years.
4. Acts provided for in parts one, two or three of this article, committed by an organized group, -
shall be punishable by imprisonment for a term of seven to twelve years with or without a fine in the amount of up to one million rubles or in the amount of the wages or other income of the convicted person for a period of up to five years, and with or without restriction of freedom for a term of up to two years.
Note.
Evasion from paying customs duties is recognized as committed on a large scale if the amount of unpaid customs duties for goods moved across the customs border of the Eurasian Economic Union, including in one or more consignments, exceeds two million rubles, and in an especially large amount - six million rubles
(note as amended by Federal Law dated July 3, 2016 N 325-FZ)
