Evasion of payment of customs duties as one of the most common crimes in the customs sphere

In this article we want to draw attention to the evasion of customs duties, as it is this crime is most common at the moment in the country. Author will define a term “customs offence” and also identify some of the problems related with a qualification offences by the article num. 194 of the Criminal Code of Russian Federation. Conclusion. Summing up, we can say that the legislation in the field of customs crimes and offenses needs to be improved in connection with the growing needs of society. Changes should take place on a permanent basis, the legislation should provide specific interpretations of certain terms, and sanctions for crimes and violations of law should be proportionate to their public danger, since "the principle of humanity in customs law is one of the most important».