In the third and final reading, the State Duma of the Russian Federation adopted a law providing for the liberalization of administrative responsibility in the customs sphere. The new rules are aimed at reducing the severity of sanctions for violations committed by participants in foreign economic activity (FEA), as well as increasing the predictability of control for businesses. finmarket.ru
The draft law significantly adjusts the current legal regulation regarding the declaration of goods, their classification, as well as the procedure for imposing fines when violations of customs regulations are detected. The key principle of the changes was the shift in emphasis from punishment to encouraging good faith: violations committed without malicious intent and subject to timely correction will now be considered with minimal or no penalties.
One of the central innovations is the exemption from administrative liability for false declaration of goods in cases where a participant in foreign economic activity voluntarily submits an adjustment to the declaration before the goods are released by customs without additional information request, appointment of inspection or identification of other offenses. This means that bona fide companies will be able to promptly correct mistakes and avoid fines while complying with procedural conditions.
For individuals, the law introduces the possibility of limiting sanctions with a warning instead of fines for non-declaration of cash or other monetary instruments when crossing the border. Previously, such violations invariably entailed financial sanctions — now there is a milder reaction from the regulatory authorities.
The law also sets a minimum penalty threshold for legal entities and individuals for non—declaration of goods - from 1,000 rubles. This is intended to eliminate the practice of imposing disproportionately high fines for minor violations and reduce the administrative burden on business representatives.
A number of amendments relate to the non-declaration of tobacco and alcohol products when imported for personal use. If the duty-free rates are exceeded, but within the established minimum quantity limits (250 cigarettes and 10 liters of alcohol), fixed fines will range from 5,000 to 20,000 rubles with possible confiscation. This measure is designed to simplify the process of assessing the value of goods for tax purposes and eliminate the need to appoint expensive examinations.
Special attention is paid to goods subject to zero customs duties and taxes, such as samples of products without commercial value or humanitarian cargo transportation. Previously, liability for violations in this segment was not clearly regulated, which created uncertainty in the practice of applying sanctions. The new law introduces fixed sanctions for officials and legal entities with possible measures in the form of confiscation, which increases legal clarity in the control of such shipments.
In addition, the law expands the grounds for applying warnings instead of fines under a number of articles of the Administrative Code, including cases of failure to provide information on time or lack of measures to protect goods in case of an accident or force majeure.
Another important innovation is the possibility of paying administrative fines by third parties, both individuals and legal entities, which provides companies with additional flexibility in resolving disputes. This is especially true for groups of companies and partner chains of logistics operators, where liability for violations may involve multiple parties.
In general, the adopted law is aimed at increasing the predictability of the application of sanctions, reducing risks to bona fide business and eliminating administrative pressure for minor formal errors. The new rules create a more favorable legal environment for participants in foreign economic activity and contribute to strengthening trust between business and government control authorities.
