Bakhtin, R. V. Topical Issues Arising at Customs Authorities of the Russian Federation When Defining the Liability According to Article 16.14 of the Administrative Offences Code of the Russian Federation

Abstract: Pursuant to Article 16.14 of the Administrative Offences Code of the Russian Federation failure to comply with the established requirements and conditions of placing goods at temporary storage warehouses or storage procedures implies administrative responsibility. At the same t ime, customs authorities are often faced with the situations when the responsible subject cannot be defined because of a gap in the legislation both of the national and supernational levels.

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