On the issue of the composition of the crime related to evasion of customs payments

The paper deals with the interpretation of the attribute of the crime as a law characteristic of a legally significant property of the crime. The authors review the object of the crime, the subjective and objective side of the crime related to evasion of customs payments. The normative basis of the research is the current legislation regulating the collection of customs payments in the Eurasian Economic Union. Methods: the methodological basis is the general dialectical method of scientific knowledge, as well as system, logical, comparative legal research methods, analysis and generalization. The result is the formulation and analysis of specific features identified as part of the crime related to customs evasion. The conclusion is made about the features of the main existing provisions of article 194 of the Criminal Code of the Russian Federation.