Responsibility for violations of the customs legislation
The customs authorities of the Republic of Belarus deal with the administrative process (carry out production) in cases of administrative offences and institute administrative actions against persons in accordance with the legislation of the Republic of Belarus.
Officials of customs authorities of the Republic of Belarus draw up protocols of the administrative offences under Articles 9.21, 11.26, 11.44, part 4 of Article 12.17, Article 12.23, part 1 - 3 of Article 12.27, Article 12.29, Part 1 - 4 of Article 12.30, Part 9 of Article 13.6, Articles 13.10 , 13.11, 01.14 - 14.16, parts 1 and 4 of Article 18.20, Article 23.16, Part 1 and 2 of Article 23.23, the Articles 23.1 - 23.5, 24.3 - 24.6 of the Administrative Code of the Republic of Belarus.
Work on ensuring a common approach of customs authorities in distinguishing facts of unintentional erroneous actions, minor misconducts not involving damage to economy of the republic and the facts of illegal movement of goods, has been carried out by the State Customs Committee of the Republic of Belarus in the conduct of offences of customs legislations.
General criteria for the qualification of erroneous actions are coordinated with the General Prosecutor's Office of the Republic of Belarus and the Supreme Court of the Republic of Belarus and consolidated by the Decision of the Board of the State Customs Committee of the Republic of Belarus.
A person who committed a legal wrong which meets the criteria shall be exempt from administrative liability in connection with the insignificance of the act.
The State Customs Committee of the Republic of Belarus is continuing to improve common approaches to the definition of insignificant acts and qualification of violations connected with an indication of false information in the transport (carriage) and commercial documents.
Taking into account the change of administrative and customs legislation, the earlier decisions of the Board of the State Customs Committee of the Republic of Belarus on these issues were corrected.
Thus, the Decision of the Board of the State Customs Committee of 12 April 2011 (order of the State Customs Committee of the Republic of Belarus of 12 April 2011№ 137) has defined the criteria of insignificance in facts finding of incorrect classification of goods which led to non-payment of customs duties.
Decision of the Board of the State Customs Committee of December28, 2012 (order of the State Customs Committee of the Republic of Belarus of December 28, 2012 № 544-OD) has fixed common approaches to law enforcement practice for administrative issues at the time of detection of incorrectness by officials of customs authorities in the customs declaration of goods within the investment contracts implementation.
Decision of the Board of the State Customs Committee of May 2, 2013 (order of the State Customs Committee of the Republic of Belarus of 03.05.2013 № 164-OD) has defined approaches to the recognition of insignificant acts in failure to declare of Belarusian rubles and (or) foreign currency by natural persons crossing the customs border of the Customs Union.
In accordance with the legislation of the Republic of Belarus, a natural or legal person, in case of disagreement with the taken decision (including the decision of official of customs authority) with regard to him has the right to appeal it.
If natural person or economic entities (entrepreneurial) have an intention to appeal this or that action of decision of the customs authority to protect their legal rights and interests, provided that the appealed decisions, actions (inaction) are contravened to the law or illegally impose on him any obligations, there must first clearly define what actions or decisions of the customs authority are subject to appeal.
If the decisions, actions (inaction) of an official of customs authority, taken (carried out) by him in the conduction of customs operations are subject to appeal, their appeal should be in accordance with the order provided for in Article 9 of the Customs Code of the Customs Union (hereinafter - the CC CU) and Chapter 3 of the Act the Republic of Belarus "About customs regulation in the Republic of Belarus".
If actions and decisions of the judges, the official of the body with carriage of the administrative process except the decision in a case of an administrative offense are subject to appeal, their appeal is conducted in the order provided in Chapter 7 of Code of Execution Procedure of the Republic of Belarus on Administrative Offences (hereinafter -CEPofAO).
If the judgment in the case of administrative offence handed by court or body with carriage of the administrative process is subject to appeal, its appeal is conducted in the order in accordance with Chapter 12 of CEPofAO.
Thus, for each of the mentioned above actions and decisions of customs authorities, the law has established a particular order for their appeal. The appeal against the actions and decisions of officials and filed in violation of the established order, as a rule, are not considered.