Analysis of standard schemes of violations of the currency legislation of the Russian Federation and acts of the currency regulatory bodies by participants of foreign trade activities detected by the Moscow customs

The article is devoted to the activities of the Moscow customs in the field of currency regulation and currency control. Typical schemes of violation of currency legislation are considered. The relevance of the chosen topic is due to the contradiction between the government's request to create an economically efficient system of currency regulation and the desire of business structures to reduce the financial and time costs of passing the established procedures, as a result of which there are variations in the schemes of "bypassing" the current currency legislation.