Abstract
The article discusses some aspects of forensic expert support of law enforcement activities of customs authorities. The results of the expert activities of the Central Forensic Customs Directorate within the framework of ensuring the implementation of the law enforcement function by the customs authorities in the period from 2019 to 2020 were analyzed. The procedure and results of interaction of the customs authorities of the Southern Customs Directorate with the Forensic Service - the regional branch of the Central Forensic Customs Directorate in the city of Rostov-on-Don in proceedings on cases of administrative offenses, examples of the use of expert opinions in judicial practice as evidence of the position of the customs authority are shown. On the basis of the study, conclusions were drawn about the role of expertise in proceedings on cases of administrative offenses, and certain problems of interaction between customs authorities and expert subdivisions were identified.
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