On the Issue of Typical Methods of Exchange Transactions Involving the Transfer of Funds in a Foreign Currency or the Currency of the Russian Federation to Accounts of Non-Residents Using False Documents

Russian Customs Academy The article discusses typical methods of performing currency transactions for transferring funds in foreign currency or the currency of the Russian Federation to non-resident accounts using forged documents in the context of the criminalistic characteristics of the specified corpus delicti. Within the framework of the article, the features of the methods of committing a crime are given, the analysis of the causal relationship between the features of a particular method of committing a crime and the direction of withdrawing funds abroad is carried out. In addition, the article describes the difficulties of a legal and practical nature that determine the specifics of the commission of the crime in question. The methodology of the study is determined by the use of such research methods as: statistical (when identifying methods of committing a crime and their specific weight in the array of investigative and judicial materials studied), formal-logical (when establishing causal relationships). Using the methodology, the author identifies the ways of committing a crime provided for in Article 193.1 of the Criminal Code of the Russian Federation, the main cause-and-effect relationships formed during the commission of a crime.