Administrative liability of legal entities for violation of customs regulations in Russia, the Eurasian Economic Union and the European Union

The article examines the system of administrative responsibility of legal entities for violating customs regulations in Russia, the countries of the Eurasian Economic Union and the European Union. The features of legal regulation, the practice of applying administrative sanctions are analyzed, the main problems in the field of bringing to justice are identified and ways to solve them are proposed. Special attention is paid to the comparative analysis of approaches to administrative responsibility in various legal systems, as well as issues of harmonization of customs legislation within the framework of integration associations.