Concerning the ways to evade customs duties levied on the company or private individual as an element of the forensic description of crimes

The study discusses the most common ways to evade large customs duties levied on a company or a private individual. The research analyzes different views of scientists on the definition of a way to commit a crime and the determination of its place in the forensic description of crimes. Based on current legislation and the analysis of case law, the author proposes to divide ways to commit crimes into two groups: methods that under-declare customs value and techniques related to the illegal withdrawal of goods and vehicles controlled by customs. The emphasis is placed on several relevant issues raised in the RF Customs Service Development Strategy up to 2020. Their relationship with the ways to evade customs duties is demonstrated. The issue under review needs further consideration for scientific and practical purposes.