Administrative liability of legal persons for violations of customs rules

In the light of the recommendations of authoritative international organizations, the case-law of international judicial institutions, the best experience of foreign countries and the best developments in the science of admin-istrative law, the author substantiates the need for a positive legislative decision on the liability of legal persons for violation of customs rules with considerations that if it is impossible to hold legal persons liable for customs violations, it negatively affects the effectiveness of the customs liability mechanism, breaks the legal link between the beneficiary of customs violation and the customs offence itself, complicates the investigation of customs rules violations and identification of perpetrators and imposition of relevant legal consequences, as well as deprives legal persons of procedural guarantees, despite the fact that most coercive procedural measures within the investigation and consideration of the customs offence case detrimentally affect the rights and legitimate interests of the relevant legal entities. Establishing the liability of legal persons for customs violations and recognizing them as participants in customs violations proceedings will ensure the imposition of proportional administrative-legal consequences of customs violation to the very person that improves its financial standing with the proceeds of a customs offense committed by legal person’s proxy, bound with it with close legal ties, as well as the proper use by legal entities of procedural rights and guarantees during the investigation and consideration of customs violation cases, which may involve the application of coercive procedural measures affecting the rights and legitimate interests of legal entities connected to the violation of the requirements of customs legislation.