Financial and Legal Responsibility in Customs Sphere

Introduction. The customs sphere is characterized by the use of administrative, criminal, civil, disciplinary, financial responsibility. However, the issue of recognizing the financial and legal as a separate type of legal liability is still debatable. Purpose. The main goal is to analyze the problem of the existence of financial and legal responsibility in Russian law as a whole, as well as in the field of customs. Results. In the Russian customs legislation distinguished sanction, bearing a distinct financial and legal nature. For those primarily related penalties. Conclusion. In the paper founded is conclusion that the financial and legal responsibility is an independent kind of legal responsibility and not a form of administration. Consistently prove the penalties accessory to the customs law to sanction, as the financial and legal responsibility. The author suggested the definition of financial liability in the field of customs.

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DOI: 
10.18500/1994-2540-2017-17-2-238-242
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