Abstract
National security, the development of national economy sectors and the effectiveness of international foreign trade relations of the Russian Federation (RF) largely depends on the quality of functioning of the institutional system of customs authorities. The Customs Service of the Russian Federation performs a number of functions: fiscal, regulatory, control, law enforcement, etc. Today, due to the development of global market relations and the expansion of Russia's international economic ties, the risk of customs offenses related to non-payment of customs duties and taxes to the state budget of the Russian Federation, crossing the customs border of the Eurasian Economic Union of goods restricted and (or) prohibited for import (export), etc. increases. In the article, the authors present the main provisions of the Criminal Code of the Russian Federation in terms of customs crimes, analyze the statistics of criminal offenses in the field of customs affairs and consider tools for detection and further suppression and prevention.
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