Khramov K. N. Certain Issues of Proof by Customs Authorities of Guilt in Administrative Cases

Abstract: The subject of this article is the relationship at law between the custom authorities of the Russian Federation and the parties responsible in customs affairs. Special attention is paid to the powers of the customs authorities in holding declarants administratively responsible. The author considers the problems related to proving the guilt in the context of customs practice in the Russian federation, arbitration courts and the Supreme Arbitration Court of the Russian Federation. The institute of guilt was analyzed from the point of view of admissible evidence and the requirement to take into account all the facts and circumstances which serve as the basis for exemption for customs duties or their reduction. In this research, the author uses the comparative, statistical methods, as well as induction, analysis and synthesis. Scientific novelty and conclusions: the author makes the conclusion that proof in an administrative offence is the base factor for holding someone administratively responsible and imposing penalties. It is stressed that giving the incorrect Customs Union Commodity Classification of Foreign Economic Activity code is sufficient proof of the declarant’s guilt. In such cases, on the basis of arbitration precedents, in order to find out whether a person is guilty of an administrative offence, it is necessary to comprehensively consider the fact and documents as the evidential base.

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