Comparative legal analysis of the legislation of the Customs Union criminalizing smuggling
The author presents a comparative analysis of the signs of smuggling in Penal codes of the States-participants of the Customs Union. Highlighted the differences in the lists of smuggling, in the method and place of its commission, in determining the value of movable items of smuggling. Are some proposals for unification of legislation of the States-participants of the Customs Union in this area.