ANÁLISIS DE LA APLICACIÓN DE SANCIONES ADMINISTRATIVAS POR DEFRAUDACIÓN ADUANERA, CON BASE AL ARTÍCULO 299 NUMERAL 3 DEL COIP

Abstract

The present academic study analyzes the procedure performed by the customs administration at the time of sanctioning the behaviors that, according to the interpretation made, are assimilated to the typified in numeral 3, of article 299, of the Penal Code, through the use of the fourth general provision and third amendment provision of the Penal Code, considering that a contravention has been committed; likewise, it was reviewed that the budgets are subject to the infraction of which it is a breach of customs like the contravention, and that the third one and the interpretation that is realizing the customs authority. In conclusion, other ways are proposed to sanction importers, in order to be in accordance with the principle of legality, in such a way as to guarantee the rights of importers and improve foreign trade relations.