In cases of violation of the customs legislation, administrative and criminal liability is provided for in the Russian Federation.
Cases of administrative prosecution:
- concealing goods from customs control by using hiding places or other methods that impede the detection of goods, or by disguising some goods as others when moving them across the customs border of the Eurasian Economic Union;
- failure to declare goods in the prescribed form or inadequate declaration of goods subject to customs declaration;
- non-compliance with prohibitions and (or) restrictions on the importation of goods into the customs territory of the Eurasian Economic Union or into the Russian Federation and (or) the export of goods from the customs territory of the Eurasian Economic Union or from the Russian Federation;
- failure to declare or inadequate declaration by individuals of cash and (or) monetary instruments;
- movement of goods and (or) vehicles or persons across the border of the customs control zone or within its borders or the implementation of industrial or other economic activity without a permit from the customs authority, if such a permit is necessary;
- violation of the terms of temporary storage of goods;
- failure by individuals to export temporarily imported goods and (or) vehicles from the customs territory of the Eurasian Economic Union within the prescribed time limits for temporary importation or failure by individuals to re-import temporarily exported goods to the Russian Federation, subject to mandatory re-importation in accordance with the legislation of the Russian Federation;
- transfer of the right to use or other disposal of vehicles temporarily imported by individuals inconsistent with the conditions established by the customs legislation of the Eurasian Economic Union;
in other cases stipulated by the Code of Administrative Offenses of the Russian Federation.
Cases of criminal prosecution:
- evasion of payment of customs duties levied on an entity or an individual;
- smuggling of disposable funds and (or) monetary instruments;
- smuggling of alcoholic beverages and (or) tobacco products;
- smuggling of potent, poisonous, explosive, radioactive substances, radiation sources, nuclear materials, firearms or their main parts, explosive devices, ammunition, weapons of mass destruction, their delivery vehicles, other weapons, other military equipment, as well as materials and equipment that can be used to create weapons of mass destruction, their means of delivery, other weapons, other military equipment, as well as strategically important goods and resources or cultural valuables or especially valuable wildlife and aquatic biological resources;
- smuggling of narcotic drugs, psychotropic substances, their precursors or analogues, plants containing narcotic drugs, psychotropic substances or their precursors, or their parts containing narcotic drugs, psychotropic substances or their precursors, tools or equipment that are under special control and are used for the manufacture of narcotic drugs or psychotropic substances.