Encyclopedia

Customs fraud


(c) the term "customs fraud" means a customs violation in which a person deceives customs authorities and thereby partially or fully evades the payment of import or export duties and taxes, circumvents restrictions or prohibitions established by customs legislation, or obtains other benefits in violation of customs legislation;

Source: Letter from the Russian Customs Service dated 11.04.1996 No. УБТП-22-05/1022 (as amended on 17.07.2002) (together with the "International Convention on Mutual Administrative Assistance in the Prevention, Investigation and Suppression of Customs Offences" (concluded in Nairobi on 09.06.1977), and the agreement of CIS countries dated 08.07.1994 "On cooperation and coordination between customs services in combating the illegal trafficking of narcotic drugs and psychotropic substances")

Морфология

Род

Понятие «обман таможни» мужского рода.

Склонение и число

Падеж Единственное число Множественное число
Р обмана таможни обманов таможни
Д обману таможни обманам таможни
В обман таможни обманы таможни
Т обманом таможни обманами таможни
П обмане таможни обманах таможни
Laws with commentary

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