Material traces of a crime as a place where forensically significant information is concentrated on the commission of currency transactions involving the transfer of funds in foreign currency or the currency of the Russian Federation to the accounts of non-residents using forged documents

This article considers typical material traces formed as a result of currency transactions on transfer of funds in foreign currency or currency of the Russian Federation to accounts of non-residents with the use of false documents, as an element of criminalistic characteristics of the mentioned corpus delicti and their significance for the investigation. Based on the results of the analysis of the basics of legal regulation of foreign trade activities, as well as materials of the existing investigative and judicial practice, the main ways of committing the crime and typical material traces formed as a result of committing the crime were identified. Along with the generalised results of the study of materials of investigative and judicial practice, the results of questionnaire survey of customs officers specialising in the investigation of the crime under Article 193.1 of the Criminal Code of the Russian Federation in terms of the formation and localisation of traces in the commission of the crime in question were used in writing the article.