The State Duma has approved in the first reading a draft law aimed at easing administrative responsibility in the field of customs control. The document changes the approach to punishing participants in foreign economic activity and individuals, focusing on voluntary correction of violations and reducing excessive fiscal burden.
The key novelty concerns Article 16.2 of the Administrative Code of the Russian Federation on non-declaration and false declaration of goods. The draft law introduces a mechanism for exemption from liability for participants in foreign economic activity upon voluntary submission of an adjustment declaration before the release of goods, if a number of conditions are met. In particular, the customs authorities should not have requested additional documents, ordered an inspection or identified signs of an offense, and the declarant should not have arrears in customs payments.
In fact, we are talking about the formation of a "customs amnesty" for bona fide business. According to the explanatory materials, less than 1 percent of cases of customs violations are related to understatement of payments in the amount of up to five euros. That is why the bill introduces a minimum threshold: if the amount of arrears is below this value, administrative liability will not be applied.
At the same time, the minimum fine for non—declaration of goods is set at least 1 thousand rubles for individuals and legal entities. Previously, there was no lower limit on sanctions, which led to a heterogeneous practice.
A separate block of amendments is devoted to goods for personal use. The bill proposes fixed fines for non-declaration of alcohol and tobacco products in excess of duty-free regulations, but within 250 cigarettes and 10 liters of alcohol. The fine will be from 5 to 20 thousand rubles with possible confiscation.
The explanatory note highlights the economic impact of this measure.:
"This measure will reduce the cost of examining the cost of goods, which averages 26.5 thousand rubles."
It also introduces responsibility for non-declaration of duty-free goods, including humanitarian supplies, temporarily imported equipment and product samples. Previously, there was no clear regulation for such cases. Fixed fines are now provided for officials and legal entities.
Significant relief applies to individuals. The bill allows for a warning instead of a fine for non-declaration of cash and monetary instruments when crossing the border. A similar approach is applied to carriers if the loss of goods occurred due to force majeure.
Another important novelty is the possibility of paying administrative fines by third parties, both individuals and legal entities. This simplifies corporate procedures and reduces the risks of blocking activities.
If finally adopted, the law will enter into force 10 days after its official publication and will become one of the most ambitious changes in customs administration in recent years.
