This article provides an extensive analysis of the system of criminal offenses in the field of customs affairs according to the legislation of the Republic of Kazakhstan. The author examines the specifics of such corpora delicti as economic smuggling and evasion of customs payments and taxes. The paper analyzes the problems of qualifying these acts, their impact on the national economic security, and issues of improving criminal legislation in the context of Kazakhstan´s integration into the Eurasian Economic Union (EAEU). The study highlights the necessity of balancing punitive measures with restorative justice principles
Ли Юань 1 Criminal liability for customs offenses in the Republic of Kazakhstan // Международный научно-общественный журнал "DOGMA". – 2026. – № 1(34);
URL: journaldogma.esrae.ru/34-734 (дата обращения:
30.04.2026).