SMOKING OF ALCOHOLIC PRODUCTS AND (OR) TOBACCO PRODUCTS: THE BASIS OF CRIMINAL RESPONSIBILITY AND PRACTICE OF ITS IMPLEMENTATION
The purpose of the article was to consider the foundations of criminal liability for smuggling alcohol products and (or) tobacco products, namely the object of the crime, the objective side, subject, subjective side. Also presented is a statistical calculation based on information from the customs authorities of the Russian Federation, which indicates the number of criminal cases initiated under article 200.2 of the Criminal Code of the Russian Federation and the damage caused by criminal activity for the period from 2016 to I quarter of 2020. A comparison of this criminal act and other crimes was carried out, according to which the customs authorities conduct an inquiry and urgent investigative actions. Made about trends.