Belsky & Partners lawyers spoke at the AmCham Customs & Transportation Committee

October 21, the American Chamber of Commerce held a meeting of the Customs and Transport Committee on the topic: “Evasion of Customs Payments (Article 194 of the Criminal Code of the Russian Federation): Enforcement Practice, Issues, Prevention, and Planned Amendments.”

The speakers of the event were Alexey Kizerev, Counsel of Customs Practice at Belsky & Partners, and Daria Sazontova, Attorney and Junior Partner of the firm.

In his presentation, Alexey Kizerev noted a multiple increase in the number of criminal cases under Article 194 of the Criminal Code of the Russian Federation in 2024–2025.

According to him, “the law enforcement branch of the customs service has effectively become part of the fiscal function — criminal cases are often initiated with a view toward subsequent termination under Article 76.1 of the Criminal Code through double compensation of damages.”
According to the firm’s analysis, law enforcement authorities are increasingly focusing on Part 2 of Article 194 (large-scale cases exceeding 9 million rubles). This category of cases allows coverage of up to three years of post-clearance control and enables customs authorities to initiate preliminary criminal inquiries almost at any time within the six-year statute of limitations.

“We see a clear shift — criminal prosecution is becoming the new ‘oil’ for customs authorities. In effect, it serves a fiscal function, allowing recovery of payments through criminal law mechanisms,” Alexey added.

The expert emphasized that customs authorities are increasingly initiating cases before the completion of administrative and judicial procedures, focusing solely on the existence of tax arrears of 3 million rubles or more.

Automation of inspections has made the amount of arrears a “trigger” for initiating criminal proceedings, while establishing intent has moved to the background.

In her report, Daria Sazontova discussed practical aspects of defense under Article 194 of the Criminal Code, trends in enforcement, and ways to mitigate criminal law risks. She noted that in recent years investigative authorities have increasingly prosecuted not only foreign trade professionals but also company executives and beneficiaries, and the number of cases involving alleged organized groups has grown.

According to Daria, it is essential to build a defense strategy as early as the customs declaration stage. She also noted that, according to the position of the Constitutional Court, failure to amend a customs declaration may now be interpreted by authorities as evidence of intent. Timely correction of declarations, while not always excluding liability, can mitigate consequences and serve as grounds for termination of a criminal case (under Articles 76.1 and 76.2 of the Criminal Code). Daria also highlighted practical aspects of applying the grounds for exemption from criminal liability.

To minimize risks, the expert recommended:

• Documenting the distribution of responsibilities among employees at all stages of customs clearance;
• Monitoring business correspondence to avoid ambiguous wording and professional slang;
• Paying close attention to procedural strategy and cooperation with legal counsel during pre-investigation and investigation stages.

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