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Being a part of the internal and foreign policy of a state, the customs policy is formed under the influence of the customs affairs, their place and role in solving the actual problems of foreign trade regulation, embraces the strategy of domestic and international events related to trade relations. A well-thought-out and purposeful customs policy contributes to the dynamic development of a state, while miscalculations in this sphere not only have an adverse effect in the economy, but also contribute to the growth of social contradictions, and may even lead to aggravation of international relations. Smuggling is inextricably linked with the development of customs, the economy of the country, domestic and foreign trade. It develops in any social and economic conditions both in the case with the liberalization of customs tariffs, and when they become tougher. In the first case, the weakening of control over foreign trade activity contributes to the expansion of illegal import and export of goods, in the second case extremely burdensome custom duties make foreign goods uncompetitive. In both situations, measures to regularize customs fees and duties, their systemic and understandability, and the development of the system of customs and law enforcement bodies have certain effectiveness. Particular attention should be given to criminal law measures as the most repressive tool in countering smuggling. To this end, problems and effectiveness of the application of such criminal law measure as confiscation are revealed, based on the analysis of available judicial practice (the total number of materials studied is 140).

The Smuggling of Cash and (Or) Monetary Instruments: Is the Sentence Final and Binding?