Attracting to administrative and criminal responsibility for customs violations: actual trends

The author examines the main methods and methods of protection in cases of bringing to administrative and criminal responsibility in the customs sphere, the advantages and disadvantages of the departmental and judicial procedure for appealing the decisions of the customs authorities that established the violation. Provides an overview of recent changes in the legislation on administrative offenses and crimes in the customs sphere, the planned amendments. Analyzes the main trends of judicial practice in such cases and gives appropriate recommendations to protect the interests of companies.