THE ISSUE OF EXEMPTION FROM CRIMINAL RESPONSIBILITY UNDER EXPLANATORY NOTE 4 TO ART. 2001 OF THE CRIMINAL CODE OF THE RUSSIAN FEDERATION
The article deals with the conditions for exemption from criminal responsibility under art. 2001 of the Criminal Code of the Russian Federation "Cash and (or) financial resources smuggling.” The condition of the absence of corpus delicti in the actions of a person has no legal value, therefore it is advisable to extract it from the explanatory note 4 to article 2001 of the Criminal Code of the Russian Federation and a number of similar regulations. The main and the only condition for exemption from criminal responsibility under art. 2001 of the Criminal Code of the Russian Federation is the voluntary delivery of illegally transported cash and/or financial resources. However, the analysis of the legal precedents and statistical data allows us to talk about the impossibility of the practical implementation of the rule by virtue of a provision which does not recognize the detection of cash and (or) financial resources as their voluntary delivery when applying forms of customs control. The oral interview, as a form of customs control, even includes a question on having money and (or) financial instruments being transported illegally which is asked by a representative of the customs bodies. Thus, the courts have to apply the rule on active repentance, whereas explanatory note 4 to art. 2001 of the Criminal Code of the Russian Federation remains idle. Taking into account the above mentioned the author proposes a new wording of the rule.