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UNIT 14



CUSTOMS VIOLATIONS

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Criminals use different types of violations of customs regulations. The most common of them are aimed at tax evasion as well as evasion from licensing and certification from the authorities.

(1) False declaration – is an infringement, when goods are not declared or are declared under the wrong commodity description. When imported goods are subject to a high rate of taxation, various schemes are used by criminals, for example:

- some categories of goods may be declared as their parts because the rates of tariffs for parts are lower than for ready-made goods;

- some goods may be declared under the wrong description when goods with similar functions and similar classification code attract lower rates of duty;

- one type of commodity may be claimed for another when due to complex chemical composition, it cannot be defined during visual examination and only laboratory tests can reveal falsification (wood, metal, chemicals, etc.).

To prevent such violations customs officers check the supporting cargo documents, screen the goods, make tests at customs laboratories.

(2) Pseudo re-export. According to the Customs Code, re-export is a customs procedure which implies that goods are imported into the customs territory of the Russian Federation to be re-exported not later than 6 months since the date when cargo declaration was accepted for inward customs clearance. The merchandise is exempt from import duties and other economic regulatory measures. In case of violation, foreign goods are imported free from duty and sold on the customs territory of the country but the documents are cleared under re-export procedure without actual export of goods across the frontiers.

To protect the revenue and to guarantee the payment Customs authorities require that placing his goods under Re-export procedure the trader must transfer to the deposit account of the Customs the amount of duty to be paid when importing goods for Home Use. The whole sum remains there till the goods are cleared and factually exported from the customs territory. Then the trader can get a refund.

Other customs violations include: undervaluation, counterfeiting, clearance of goods with forged supporting documents, violation of currency regulations during purchase-and-sale transactions, etc.

 

 


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