Sidorov E.I. Problems of qualification of administrative offences consisting in non-declaration or false declaration of goods within the Customs Union of the Eurasian Economic Union

Abstract: The article focuses on legal and organizational problems of administrative offences qualification in Russia. The author analyzes the problems of qualification of administrative offences consisting in non-declaration or false declaration of goods. The author studies the legal grounds and the legal composition of the mentioned administrative offences, their forms and specificities of qualification by the officials of customs agencies, the order of their procedural registration, and the measures of law-enforcement practice improvement. The methodology of the research is based on the recent achievements of epistemology. The author applies general philosophical and theoretical methods (dialectics, the systems method, analysis, synthesis, analogy, deduction, observation and modeling), traditional legal methods (formal-logical) and the methods of special sociological studies (statistical methods, expert assessments, etc.). The author concludes that at present, in order to ensure legality in the customs sphere, it is necessary to improve the procedural forms of administrative-legal sanctions imposition for the violation of legislation on administrative offences. The author states that it is necessary to develop the institution of administrative liability in the customs sphere; he proposes the measures for administrative offences qualification improvement. 

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