Prevention of smuggling and evasion of customs duties by administrative law enforcement and the value of voluntary renunciation of criminal purpose

The article reviews the approaches of the Russian legislator to the prevention of smuggling and customs duties evasion by administrative law enforcement. This field of concern is stipulated by the Federal Law on the Foundations of the Offence Prevention in the Russian Federation. This law provides that in order to prevent offences one should apply administrative enforcement measures. The relevance of this preventive activity has been increased in connection with the formation of the Eurasian Economic Union and the extension of customs privileges. In this context, the Code of the Russian Federation on Administrative Offences has been substantially amended. The study notes that voluntary renunciation of further illegal activity regulated by Article 16.2 of the Code of the Russian Federation on Administrative Offences plays an important role in the prevention of offences.