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.
