Trends in Improving Legislation and Law Enforcement Practice in the Field of Countering the Crime Provided for in Article 194 of the Criminal Code of the Russian Federation «Evasion of Customs Duties, Special, Anti-Dumping and (or) Countervailing Duties Levied from an Organization or an Individual»

The article examines the features of criminal liability for evasion of customs duties, special, anti-dumping and (or) countervailing duties levied on an organization or an individual, and analyzes the relevant objective and subjective signs of the composition of this crime in accordance with the latest legislative innovations and taking into account the problems that arise in the practical sphere when qualifying Article 194 of the Criminal Code of the Russian Federation. Within the framework of this article, the reasons for legislative changes that cause the introduction of an additional condition for criminal liability for evasion of payment of special, anti-dumping and (or) countervailing duties are determined. The author analyzes the expediency of legislative expansion of the conditions for criminal prosecution under the article in question and draws conclusions aimed at determining a unified theoretical approach for the implementation of the correct qualification under Article 194 of the Criminal Code of the Russian Federation, taking into account legislative changes, and also provides proposals for further improvement of criminal legislation in a similar vein.

evasion of customs payments, criminal liability, problems of qualification of economic crimes, anti-dumping and countervailing duties, judicial practice, improvement of criminal legislation