The issues of ensuring the rule of law in the customs sphere are one of the most relevant in the modern period of time. Theoretical understanding of these issues is relevant in the context of the Customs Union, as well as the formation of the Eurasian Economic Union (hereinafter referred to as the EAEU) since January 1, 2015.

Special attention is paid to the regulation of the customs sphere. Since December 26, 2017, the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", the Customs Code of the EAEU has been in force in the Republic of Kazakhstan.

At the same time, the Code of the Republic of Kazakhstan "On Administrative Offenses" (hereinafter referred to as the Administrative Code) analyzes the main issues of qualification of administrative offenses in the field of customs.

One of the most common violations of customs rules is non-compliance with the procedure for the application of prohibitions and restrictions when moving goods and vehicles across the customs border of the EAEU. The object of administrative infringement, responsibility for which is provided for in Article 545 of the Administrative Code, is the procedure for moving goods and vehicles across the customs border of the EAEU.

The objective side of the offense in question is expressed in non-compliance with prohibitions and restrictions on the import into or export from the Republic of Kazakhstan of goods and vehicles established in accordance with the legislation of the Republic of Kazakhstan and (or) the Customs Union. The import and export of certain goods and vehicles from the Republic of Kazakhstan may be prohibited based on considerations of state security, protection of public order, public morals, human life and health, protection of animals and plants, environmental protection, protection of artistic, historical and archaeological heritage of peoples, protection of property rights, protection of consumer interests, as well as based on other interests of the Republic of Kazakhstan. Goods prohibited for import or export are subject to immediate export outside the customs territory of the Republic of Kazakhstan or return to the specified territory, unless the legislative acts of the Republic of Kazakhstan or international treaties ratified by the Republic of Kazakhstan provide for the confiscation of such goods and vehicles. In addition, according to this article, goods and vehicles restricted for import into the customs territory of the Republic of Kazakhstan or for export outside the specified territory are issued by the customs authorities of the Republic of Kazakhstan, subject to compliance with the requirements established by legislative acts or international treaties of the Republic of Kazakhstan. Taking into account the above, according to Article 545 of the Administrative Code, an offense may be qualified, committed not only when goods cross the customs border of the EAEU, but also directly during their customs clearance.

The subject of the offense, responsibility for which is provided for in Article 545 of the Administrative Code, is a person who is charged with the obligation to comply with established prohibitions and restrictions. Such a person is a carrier (in case of non-compliance with prohibitions) or a person moving goods across the customs border of the EAEU (in case of non-compliance with prohibitions).

Violation of the requirements specified in this article entails administrative liability in the form of an administrative fine for individuals in the amount of 15, for small businesses or non-profit organizations in the amount of 20, for medium-sized businesses in the amount of 30, for large businesses in the amount of 50 monthly calculation indices, with confiscation of goods and (or) vehicles that are the direct objects of an administrative offense, or without it.

The compilation of administrative material is within the competence of the state revenue authorities, according to Article 804 of the Administrative Code. The adoption and non-adoption of an additional penalty in the form of confiscation of the property of judicial authorities, since administrative material is considered exclusively by judicial authorities.