Customs Code of the USSR

a systematized legislative act that regulates the organization and activities of Soviet customs offices and establishes the rules for the inspection and storage of freight and the collection of customs duties. The present Customs Code of the USSR, which replaced the Customs Code of 1928, was approved by a decree of the Presidium of the Supreme Soviet of the USSR on May 5,1964.

The code consists of 120 articles arranged in three sections: “The Organization of the Customs Administration,” “Customs Operations,” and “Liability for the Violation of Customs Regulations and for Smuggling.” It contains detailed regulations for the inspection by customs officials of freight shipped by water, rail, motor vehicle, and air. It also establishes regulations concerning the luggage of persons crossing borders and international postal shipments. In addition, the code establishes administrative or criminal liability for the violation of customs regulations and for smuggling, depending on the nature of the smuggled goods.