The author presents an analysis of law enforcement practices of customs bodies and courts and identifies a number of problems that arise in connection with administrative punishments for violation of legislation in the field of customs (breach of customs rules). A legal gap is identified which is expressed in the absence of a mechanism for imposing administrative penalties for violation of legislation in the field of customs. Some peculiarities of bringing to administrative responsibility for offences in the sphere of customs (violation of customs regulations) by customs authorities and the courts are shown.
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