General characteristics of offences in the sphere of customs regulation

The proposed article reflects the general theoretical understanding and legal essence of responsibility for offenses in the customs sphere. Currently, one of the important strategic directions for improving the work of customs authorities of the Kyrgyz Republic is the prevention of offenses in the customs sphere and the prevention of this phenomenon. Violation of customs rules is known to have a significant impact on the economic and national security of the state as a type of offense in the customs sphere. The methodological basis of the scientific article is dialectical, system-structural, comparative-legal, logical, economic and other methods. The results of the study are aimed at increasing the efficiency of customs authorities in combating offenses in the customs sphere, as well as improving the legislation related to responsibility for offenses in the customs sphere of the Kyrgyz Republic.