Customs Criminal Law

Introduction - Law 22415 - Code

Customs
All the institutions that make up the basic customs system are
found gathered in the CUSTOMS CODE, established by Law 22.415 (Bulletin
Official of 03/23/81 and in effect since 09/24/81). The peculiarities of
customs law, just as in comparative legislation, determined a
special penal regulation separated from the penal codes, giving rise to the
formation of a customs criminal order, with a harmonious regulation,
systematic and comprehensive.
Specifically, the penal provisions are legislated in Sections XII.
and XIV, in Articles 860 to 1183 and the general provisions of the Penal Code
result from application insofar as they are not expressly or implicitly
excluded (art. 861). In customs criminal matters, the code distinguishes two areas:
the one of crimes and the one of offenses.
The offenses are structured based on a principle that is traditional in
matters of faults or contraventions, where what matters is the noncompliance of
the behavior imposed by the regulation. The principle is that with the transgression
its classification is already produced, but the emerging responsibility receives a
specific treatment, which in different cases allows for non-application of
penalty. For crimes, the requirement of intent or negligence in the conduct is maintained.
punishable.

Customs offenses
The Customs Code establishes four different types of customs offenses:
Simple smuggling, in articles 863, 864, and its aggravated forms in the
articles 865, 866 and 867 of the CA
Culpable Smuggling, in articles 868 and 869 of the CA
Attempted Smuggling, in articles 871, 872, and 873 of the CA
Concealment of Smuggling, in articles 874 and 875 of the CA
Smuggling
The concept of smuggling crime has evolved over time.
understanding not only the acts carried out clandestinely, with concealment or
smuggling or without intervention from customs authority, but also those that are
they subject to customs control, but misleadingly prevent such function
it is exercised properly in accordance with the legal powers granted.
The protected legal interest: customs were formerly conceived as offices
public entities solely responsible for collecting taxes (import duties
or export), and it was claimed that the protected legal interest was income.
fiscal. This extremely fiscal criterion has been changing, just like the role
of the customs, of singular importance in the economic development of the towns,
becoming one of the most suitable means for the State to channel the
economic policy in foreign trade.
This evolution of the purpose of customs led to the expansion of meaning.
of customs control protected by law. During the immediate preceding period
Under the current regime, Law 21.898 in its Statement of Reasons established that the asset
protected legal is constituted by 'the proper exercise of the function of
control of international trade in goods assigned to customs
considering it as an economic crime.
The Customs Code continues along that line of specifying more the content of
smuggling, in such a way that it is clear that what is protected is not the revenue
fiscal, nor the regulation of the State's economic policies, but the exercise of the
main function entrusted to customs. Such is the control over the
introduction, extraction and circulation of goods.
The role of Customs also involves monitoring compliance with
legal prohibitions regarding the goods that are imported and exported. And
these prohibitions are based on different fiscal, economic, social reasons
and public hygiene, as well as public health and common security
(narcotics and weapons).
This is the legally protected good under the crime. The others are derivatives of
customs control that must be exercised. For example, in one case, health
public could integrate customs control, but not because it is inherently within the scope of the
Customs, yes, because it is the basis for a prohibition on importation or to
export, which is specifically customs-related.
In conclusion, the mere act of preventing or hindering, in the manner required by law,
that primordial function that Customs is responsible for verifying everything
merchandise that enters or leaves the country is indicative of smuggling, with
independence of what scope or effects on other issues (fiscal,
sanitary or security), which only constitutes the support or basis of that
role assigned by the law. In summary: the legal good protected by the crime of
smuggling is customs control.

Simple smuggling
Article 863 of the Customs Code:
Those who, by any act or
omission, hinders or obstructs, by means of trickery or deception, the proper exercise of
the functions that the laws assign to customs services for control over the
imports and exports.
This hypothesis is a generic and subsidiary form that captures those behaviors.
that escape the assumptions provided by article 864. That is to say, that in article 863
all those deceptive or cunning behaviors that are harmful to control fall under
specifically customs regarding imports and exports, and that not
they meet the typical demands of the exceptions contemplated in the
art. 864.
Article 863 says: "any act or omission"; this means that it does not require an act or
determined omission but any and that these can be separated from the trick or
deception that is subsequently demanded.
What is relevant for the purposes of criminal action are not the acts or omissions, but rather
half-hearted deceit or trickery, for if they do not assume or are accompanied by other elements.
Deceitful or misleading, escape this figure and fall under the provisions of Article 864.
- "prevent or hinder"; it means that the customs authority results in
impeded or hindered in the exercise of the control under their charge by the behavior of the
the active subjects. In such a way that the acts or omissions that are fraudulent or deceptive
tending to prevent or hinder that function assigned to the customs service and which
does not achieve its objective, they would remain in the realm of attempted crime of
smuggling, for the fulfillment of which it is required that the legal good is affected
protected.
Regarding the 'trick or deception' required, according to the Royal Spanish Academy,
"ardid" is the trick or means used skillfully and cleverly to achieve something.
Finally, 'deception' is to give a lie the appearance or semblance of truth; to induce another,
through apparent or feigned words or deeds to believe what is not. The Code
equates the scheme or deceit, and both acquire relevance as they produce the
result that states the rule; therefore, although there is a difference in
meaning in these terms, the required effect is the same.
The use of trickery or deception necessarily requires, as a corollary,
existence of a natural person over whom it is exercised. It is not appropriate to speak of trickery or
deception regarding the function of customs control in abstract, but directed to
hinder or prevent the proper exercise of the same by the authority
customs (individual) intervenor. Customs as an ideal entity is not
susceptible to deception; only the person who acts for it.

ASSUMPTIONS OF ARTICLE 864 OF THE CUSTOMS CODE

The Customs Code regulates the simple modality of the crime of smuggling through
from a broad formula, such as that of article 863 already analyzed, and from another one
specific, which is that of art. 864, which enumerates certain cases that are relevant
exceptional operational characteristics that could hinder determination
of the trick or deceit deployed by the author.
The hypotheses of art. 864, even if some of them describe deceptive acts
(e.g. presentation of irregularly issued documentation, hiding or disguising)
goods, simulate a customs operation or destination), do not require trickery or
deception.
The Exposition of Motives states: "The Code structures the crime of smuggling"
distinguishing between the case contemplated in art. 863, in which it is maintained the
requirement of mediation by deceit or trickery, and those regulated in article 864, for the
that only requires the existence of mere intention, as punishable behaviors
different and no longer special assumptions of a basic smuggling figure.

SIMPLE CLANDESTINE SMUGGLING

Article 864 section a) of the Customs Code
He who shall be punished with imprisonment of six months to eight years will be:
a) importing or exporting goods during hours or to places not authorized
effect, I will divert it from the designated routes for import or export or from
in any case, I will remove it from the control that corresponds to the service
customs officer regarding such acts;
This legal type requires that the import or export has been carried out by
places or unstaffed hours, route diversions or other subtractions from control
customs
As previously stated, the activity of the customs is to control the traffic.
International merchandise; therefore, article 116 of the CA establishes that the entry and
exit of people from the customs territory, as well as the import and export
of goods, must be done during the hours, through the routes and at the places that are
Enable for this purpose, prior authorization from the customs service.

Article 130 of the CA provides that, without prejudice to what is provided in special laws,
any means of transportation arriving from abroad that will enter the territory
the customs officer or whoever is detained in it must:
a) do it in the authorized places and, if applicable, along the routes and within the
established schedules.
b) present immediately after arrival or at the opportunity when
the customs service will exercise the right of inspection, the required documentation
according to the means of transportation in question.
And article 132 of the CA states: 'no means of transport may commence its
download operations, while the pertinent one has not been presented
documentation and was authorized by the customs authority.
Such obligations must be observed for the entry or exit of merchandise
when violated, give rise to this form of smuggling.
Regarding the 'enablement' of the places, what is important is not that in one case
fixed places and in others, temporarily enabled, but rather the place of
entry or exit is not assigned a customs control.
Regarding the 'deviation from the marked routes', it only considers the detours of
merchandise when it is without prior intervention of the customs service, whenever
that in the event that Customs authorizes a transit, re-embarkation, or transshipment of a
merchandise, its subsequent diversion is included in paragraph d) of article 864.
In order for them to constitute smuggling, the three hypotheses of clandestinity must apply.
consider the clause under study, it must be complied with the author's knowledge that
is evading customs control.

Examples.
a) unapproved places: it is the one that takes place through border areas where there are no
customs, for example crossing an international river like the Paraguay.
b) non-working hours: the customs has a working schedule; outside of
To carry out an operation, it is necessary to request the authorization; if this is not done
goods are loaded and unloaded, we would be in the hypothesis that
we comment.

DOCUMENTED SIMPLE SMUGGLING THAT SEEKS A TREATMENT

CUSTOMS OR TAX
Article 864, paragraph b) of the Customs Code:
Shall be punished with imprisonment from six months to eight years anyone who: ... b) conducts
any action or omission that prevents or hinders the control of the service
customs purpose of subjecting the merchandise to customs treatment
the tax authority other than the one that corresponds, for the purposes of its importation or of its
export
This criminal hypothesis includes cases in which false statements are made.
in import dispatches or shipping permits, with the intention of making
vary the customs or tax treatment of the documented goods, although not
I would have engaged in a crafty maneuver aimed at preventing or hindering the
customs authority could notice the falsity of such statements.
For example, a false statement about the normal value of the merchandise with the
purpose of paying lower taxes than what would have corresponded to pay,
if it had correctly manifested its real value (that valuation is required to
for the purposes of establishing the taxable base.
The action or omission to be punishable must have certain substance to make it difficult.
to prevent control of the customs service, and suitability to change the treatment
customs or tax that corresponds to the merchandise to be imported or exported.
This means that it is not appropriate to consider documented smuggling as any
inaccurate declaration (or other unjustified difference), submitted to the service
Customs, but only those in which it is proven that the action or
the omission was with the purpose of altering the customs or tax treatment of the
merchandise, and that had sufficient entity to prevent or hinder control
customs. It is required that the behavior of the documenter, without going to be
ardent, have incidence or influence over the exercise of control by the
customs service.
Finally, it should be noted that the modality under analysis does not require that the treatment
whether the merchandise is more favorable for the documenter or harmful to the
tax office, but it is enough that it is 'different' from the one that would correspond.
Example: the case of cars for disabled people. At the time this was committed
there was a prohibition regarding the importation of vehicles; only could
enter under the special regime for diplomats, disabled people and those
people who return or come to live permanently in the country. In all of these
cases, certain obligations had to be fulfilled, one of which was the
impossibility of transferring it or authorizing its use for a specified time. In
reason for this, and once the disabled person had obtained the
authorization to enter the vehicle, granted a power authorizing the use of the
rolled, to the true buyer, and only then the procedure began.
importation.
The intention to evade customs control was evidenced, for example, by the
granting of power prior to importation, which proved the
intentionality of the active subjects (owner and disabled) to enter the
motor vehicle, and subject it not only to customs treatment but also
fiscal, different from the one that would correspond to him.

Simple smuggling that seeks more favorable treatment

Article 864, paragraph c) of the Customs Code:
Shall be punished with imprisonment of six months to eight years whoever: ... c) presents
before the customs service a special authorization, a tariff license or a
certificate issued in violation of specific legal provisions that
regular their granting, intended to obtain, regarding merchandise that is
importing or exporting, a customs or tax treatment more favorable than that
correspondence.
There are customs operations that could be classified as common or ordinary, and
others that, due to receiving special treatment, are called uncommon or
extraordinary.
Such treatments generally translate into stimuli for export,
franchises or tax exemptions, or in the non-application of restrictions to the
import or export motivated by economic or non-economic reasons.
To obtain such benefits, it is required that together with the declaration
customs, please attach the relevant supporting documentation. E.g.: purchase
and arms trade between countries; it is necessary for the importation or exportation, the
authorization issued by the Ministry of Defense. For the import of
vehicles require a quota certificate, issued by the Secretariat of
Industry, etc. Or in those cases where the merchandise is entered for
to be used for a public purpose, it can be exempt from fees, being necessary the
issuing of a tariff license.
If such certification had been issued irregularly, that is, in violation of the
specific legal provisions that regulate its granting and with knowledge
I will present it before the Customs, the wrongdoing in question would be configured.
because such an instrument is suitable for provoking a more favorable treatment.
The elements of the type are:
a) fraudulent presentation of a document before Customs;
b) that the document is a special authorization, tariff license or other
suitable for obtaining a more favorable customs or tax treatment than that which
correspond and
c) that has been issued in violation of specific legal provisions that
regulate their granting.
In this case, the one committing the crime is the presenter, without distinction regarding
to the quality in which it is done. It is required that it acts with intent, that is, with
knowledge of the effectiveness of the document in relation to the pursued objective,
as for the irregularity of its expedition, the activity and habituality in
Customs procedures will be important elements of judgment for your
accreditation.
So the presenter who is unaware of the defect in the document is
impose, but if due to the nature of the irregularity and his office he could not help but.
to warn you, the modality of paragraph c) could be imputed as eventual intent.
On the other hand, if the only element of judgment that exists to prove the deceit of the
The active subject is the activity linked to customs work, this would not be
sufficient and the culpable figure of art. 869 must be introduced, falling on the
attribution to the person responsible for the presentation.

SIMPLE SMUGGLING BY HIDING, CONCEALMENT,

SUBSTITUTION OR DEVIATION
Article 864 paragraph d) of the Customs Code:
The person who: ... d) conceals, will be punished with imprisonment from six months to eight years.
to conceal, substitute or divert, totally or partially, goods subject to or
that should be subject to customs control, due to its importation or its
export
The case of concealing merchandise is an act aimed at circumventing the
customs control. E.g.: in terms of luggage, it may happen that the merchandise
transported via that route exceeded the authorized limits and the questioned passenger
due to customs service regarding the contents of your luggage, will deny or remain silent such
circumstance, and also "I will hide" through some positive act that has that
effect (double bottom suitcase).
Concealment refers to those acts in which one does not wish to prevent the
customs intervention, but rather that the merchandise is subject to it, but in a way
that this acts in a defective or incorrect manner. Ex.: entry of extracts of
French perfume in corresponding containers to cologne, or replacement of
labels or tags on garments indicating their foreign origin by
others of national origin.

Deviation or substitution: regarding the deviation required by this section...

the difference in section a) is that it applies to goods subjected or that
they should be subject to customs control; the deviations are from roads or routes that the
customs service traces or establishes for specific operations, such as
transit, re-embarkation or transfer. The substitution is total or partial of packages or their
content, in this type of operations.

DOCUMENTED SIMPLE SMUGGLING THAT SEEKS A BENEFIT

ECONOMIC
Article 864 paragraph e) of the Customs Code:
Shall be punished with imprisonment from six months to eight years whoever: ... e) simulates before
the customs service, totally or partially, an operation or a destination
customs for import or export, with the aim of obtaining a
economic benefit.
This particular form of commission constitutes, like those in sections 'b' and
"c" of article 864, a case of those criminal maneuvers that in doctrine are
they have called 'documented smuggling', it is essential that the simulation
to be fulfilled before the customs service. Understanding 'customs service' as the
set of rights, duties, and functions that weigh on the General Directorate
of Customs, as a customs hierarchical body. In this sense, they can fulfill that
service other organizations different from Customs, for example the Gendarmerie
National, or Naval Prefecture, that control border traffic for reasons
territorial.
The requirement that the simulation of the customs operation be carried out 'with the purpose
to obtain an economic benefit", it is noted that for that assumption it is not
Not only is the mere advantage sufficient, but it must also draw from economic ingredients.
Simulate that which represented a thing (operation as in a destination)
customs for import or export), pretending to be what she is not.
There are cases in which a characteristic inherent to the merchandise is simulated in
dispatch (undercounting, overbilling, origin, source, etc.); although
there is a simulation, it is intended to falsify the truth about a
aspect or element of the merchandise that is imported or exported (price, value,
origin, production cost, purity, quality, species, etc.), but it does not seem to be
immediately directed to pretend a "customs operation or destination of
import or export", so these cases must be judged according to the
subsection 'b'.
It will be very different in an export, to overinvoice the transaction price of the
merchandise in order to obtain greater refunds, than to pretend before customs
a purchase abroad, with the same exporter creating a company in the
foreigner, and issuing to himself a purchase order at a price as
high that would allow him to obtain significant benefits from the collection of
refunds (this operation never existed because it was simulated).

AGGRAVATING FACTORS
The law, taking into account the greater impact on the protected legal asset, aggravates
the crime and, consequently, imposes a greater penalty.

Article 865:
Prison sentences ranging from two to ten years will be imposed in any of the provided cases.
in articles 863 and 864 when:
a) intervene in the act three or more people as authors, instigators or
accomplice;
b) intervene in the fact as author, instigator, or accomplice a
public official or employee in the exercise or on the occasion of their functions or with
abuse of power;
c) intervene in the fact as an author, instigator, or accomplice a
customs officer or an employee of the customs service or a member of the forces of
security that this code grants the function of prevention authority
of customs offenses;
d) is committed through physical or moral violence against people, force over the
things or the commission of another crime or its attempt;
e) is carried out using an air transport medium, which departs from the
authorized routes or landing in clandestine or unapproved places by the
customs service for the trafficking of goods;
f) if committed through the presentation of documents to the customs service
adulterated or false, necessary to complete the customs operation;
g) it will deal with merchandise whose import or export is subject to an
absolute prohibition;
h) it will deal with substances or elements not covered in article 866 that
due to their nature, quantity, or characteristics, could affect public health.

Article 866.- Imprisonment from three to twelve years shall be imposed in any of the
assumptions provided for in articles 863 and 864 when it is about
narcotics at any stage of their production.
These penalties will be increased by one third of the maximum and by half of the minimum.
when any of the circumstances provided in paragraphs a), b), c) occur
d) and e) of article 865, or when it concerns manufactured or semi-manufactured narcotics
elaborate, which by their quantity were unequivocally destined to be
marketed inside or outside the national territory.

Article 867 - Imprisonment of four (4) to twelve years shall be imposed in any of the
assumptions provided for in arts. 863 and 864 when it comes to elements
nuclear, explosive, chemical aggressive or related materials, weapons, ammunition
or materials that are considered to be of war or substances or elements that by
its nature, quantity, or characteristics may affect common security
unless the act constitutes a crime for which a greater penalty would apply.

Culpable acts that enable smuggling

Article 868 of the Customs Code: Will be punished with a fine of two hundred pesos.
thirty-six with twenty cents ($236.20) to pesos two thousand three hundred sixty
and two ($2,362.00):
a) the official or customs employee who improperly exercises their functions
of verification, assessment, classification, inspection or any other fiscal function or
under their control, provided that negligence is involved in such acts or omissions.
it manifests that it could have enabled the commission of smuggling or its attempt;
b) the official or administrative employee who improperly exercises the
functions under their responsibility will liberate or enable the granting of special authorization,
tariff license or certification that is presented to the customs service
intended to obtain a more favorable customs or tax treatment than that
correspond, as long as in the granting of such documents there is
serious violation of the specific legal provisions that it
regularly.
Experience indicates that the actions taken by the smuggling author for his
Achievement may require some lack of control on the part of service agents.
customs officer and their assistants (Customs Brokers, Transport Agents, etc.).
That is why, in order to combat smuggling, a new modality is created.
culpable that constitutes the counterpart of the behaviors that are repressed as
willful smuggling.
This does not mean that, in any case of willful smuggling, the official or
customs or administrative employee, who intervened, incurs thus, without further ado, in
this criminal hypothesis. On the contrary, its configuration requires that
has acted negligently, or by disregarding legal provisions
specific. In this regard, the Customs Code requires a higher degree of
culpability by requiring that the negligence is manifest and that the noncompliance
sea grave.
Both behaviors must be causally related to the crime of smuggling or
his attempt, that is, there must be at least a principle of execution of
smuggling that is made possible through that culpable act.
This requirement, which is expressly stated in paragraph a) of the article in
comment ('that would have enabled the commission of smuggling or its attempt')
requires an explanation in the assumption provided for in subsection b).
From the text of the provision in paragraph b), it follows that the document issued
irregularly it must have been presented to Customs in order to obtain
a more favorable customs or tax treatment than the one that would correspond. That is,
requires the configuration of the assumption of willful smuggling contemplated in the
section c) of article 864.
If instead of having acted negligently or disregarding the regulations
specific, the customs official or public official would have acted
fraudulently, it would be a case of collusion with the author of the smuggling and
would be liable for this crime as a co-author or accomplice. And given the involvement of a
public or customs official, we would be faced with smuggling
qualified (art. 865, paragraph "b" or "c" as applicable).

MISUSE OF DOCUMENTS.
Article 869 of the Customs Code: He will be punished with a fine of two hundred pesos.
thirty-six with twenty cents ($236.20) to pesos two thousand three hundred sixty
and two ($2,362.00.-): whoever is responsible for the presentation before the
customs service of a special authorization, tariff license or certification
that could lead to a more favorable customs or tax treatment than
to correspond to or some forged or false document necessary for
complete a customs operation, provided it involves a customs broker
from customs, a customs transport agent, an importer, an exporter, or
any other who, by their quality, activity, or profession, could not be unaware of such
circumstance and has not acted fraudulently.
The punishable conduct only requires the presentation before the customs service of
the documentation under the stipulated conditions, that is, that the responsibility
about the importer, exporter, customs broker, agent of
transport etc. that will present the irregularly issued documentation,
adulterated or false, before customs.
The presumption of guilt arises from the quality, occupation, or activity of the active subject.
regarding the irregularity or falsity of the document. This means that the
that perform a certain activity, due to their regular handling of documents,
they are better equipped to detect the irregularity and the effects it produces
that presentation.
A greater duty of care is required from those who must have it.
The norm requires that the subject does not act with intent, since if it is proven that
if he has acted fraudulently, his conduct will be classified under article 864, section c), and
aggravated by article 865, section f).

Attempted smuggling
Article 871 - The one who incurs in attempted smuggling, with the aim of committing the
smuggling offense, begins its execution but does not complete it due to
circumstances beyond his control.
For the configuration of the attempt, there must be two elements:
1- The intention or purpose of committing the crime of smuggling (malice).
The beginning of its execution, that is to say, endangering the legal good.
supervised (customs control).
The act of execution is the initiation of the main action of the crime of smuggling.
Due to the complexity of the crime of smuggling, it is practically difficult.
determine when there is the beginning of execution and when the crime is completed. Once
that customs control has been evaded, the detection of smuggling, except for the
Documented modality that allows its reconstruction is difficult to verify.
This means that the most frequent commission cases would be acts of attempt,
and those who reach the degree of consummation would be reduced to their minimum
expression. Such anomaly has led to it being regulated differently,
departing from the Penal Code system, which reduces the penalty that would correspond,
if the crime had been consummated from one third to half.
Article 872 equates the attempt of smuggling with the crime punitively.
consummated.
As for the voluntary withdrawal in documented smuggling, there is a
distinction, since the customs declaration is unalterable, and only its
rectification, modification, and extension in cases where the law permits.
One can withdraw from the declaration, its effect being only effective for the purposes
taxpayers. Article 238 states: "The withdrawal of the application for allocation of
importation for consumption does not exempt from liability for the offenses that are
they would have committed on the occasion of the declaration when requested
destination" (article 337 regulates the same but for export). Smuggling
documented is completed with the mere presentation before the customs service.
 Special case of attempt (art. 873)
This special assumption captures an operational modality that, although due to the place in
that the merchandise is found could be considered as a preparatory act, its
conditioning and other circumstances required by the figure, grants him the
character of the start of the execution of the crime of smuggling.

Covering up smuggling
Article 874 of the Customs Code:
1. Whoever engages in the concealment of smuggling, without a prior promise before the crime
smuggling, after its execution:
a) I will help someone evade the investigations carried out by customs for smuggling.
authority or to withdraw from the action of it;
b) omit to report the fact when obligated to do so;
c) to procure or help someone to procure the disappearance, concealment or
alteration of traces, evidence, or instruments of smuggling;
d) acquires, receives, or intervenes in any way in the acquisition or reception
of any merchandise that, according to the circumstances, should be presumed
coming from smuggling.
2. The concealment of smuggling will be punished with six months in prison.
three years, without prejudice to applying the other sanctions contemplated in the
Article 876. 3. The deprivation of liberty penalty provided for in paragraph 2 of this
the article will increase by a third when:
a) the accomplice was a public official or employee or a member of the
armed forces or security
b) the acts mentioned in item d) of section 1 of this article
constitute a habitual activity.
The facts defined in the four paragraphs of Article 874 only constitute
cover-up of smuggling if they are linked to a smuggling crime already
executed by a third party. Self-covering is excluded, as it remains
understood as part of defense acts would not be punishable.
It is necessary that before the execution of the smuggling, it has not been promised.
help to some of those who participated in it, because the offer implies a
intervention through a moral contribution.
The promise made prior to the crime constitutes participation and not concealment.
The cover-up is in itself a criminal act, and its connection with the
Smuggling translates into assistance, that is, in actions or omissions.
favorable for the perpetrators of the crime.
It is not necessary to have proven that the crime of smuggling was committed,
it being necessary for the classification of the crime of concealment that the concealer,
as a form of eventual deceit, it should be presumed that the merchandise comes from
smuggling.
Regarding section b), the obligation to report must stem from the law. Such
It is the case of what is established in article 177 of the Criminal Procedure Code regarding the
public employees or officials who, in the course of their duties, acquire knowledge of
a crime of public action, just like doctors, midwives, pharmacists and
other people who practice the art of healing, except for actions under the cover of
professional secrecy.
In paragraph c), it is not necessary for the disappearance of the
traces or evidence, it is enough that an attempt has been made.
Section 2 of Art. 874 contemplates the penal scale, which is narrower than
the simple figure of smuggling and is similar to that of covering up any
crime.

Section 3 of Article 874 provides for the aggravation of the basic figure of concealment.
of trafficking when: a) the accomplice is a public official or employee
the member of the armed forces or security; and b) by habit
commission in the case of section d) of paragraph 1 of 874.
The first aggravating factor stems from the functional duty of their position, which requires them to.
greater abstention from breaking the law makes them deserving of greater punishment.
The second qualifier, 'the habituality of the commission', deserves greater
punishment, not only for the danger that the repeated criminal behavior denotes but because
allows the author of the smuggling offense to know that he has the subsequent
cooperation of those individuals, even if there was no previous express promise.
Exemption from Penalty
Article 875 of the Customs Code:
Those who have carried out an act of the foreseen will be exempt from punishment.
in subsections a), b) and c) of section 1 of article 874, in favor of the spouse,
a relative within the fourth degree of consanguinity, or the second of affinity,
from a close friend or from a person to whom one owes special gratitude.
2. When it is concealed with the aim of obtaining an economic benefit or
to ensure the product or the profit from smuggling, the exemption will not apply
penalty provided for in section 1 of this chapter.
The basis of the present exculpatory excuses is given by the value that the
the legislator grants to family and friendship ties, which ceases if the motive of
the behavior is to obtain an economic benefit or to secure the product or
profit from smuggling.
The penalties
Article 876.
In the cases provided for in articles 863, 864, 865, 866, 871, 873, and 874 of the
Customs Code, in addition to imprisonment penalties, will also apply
following sanctions:
a) the seizure of the merchandise that is the object of the crime. When the owner or anyone who has it
legal availability of the merchandise should not be liable for the sanction or the
if the merchandise cannot be seized, the confiscation will be replaced by a fine equal to
its value in plaza, which will be imposed jointly;
b) the confiscation of the means of transport and of the other instruments used for
the commission of the crime, unless they belonged to a person unrelated to the act and that
the circumstances of the case determined that he could not be aware of such illegal employment;
c) a fine of four to twenty times the market value of the goods in question
crime, which will be imposed jointly;
d) the loss of concessions, special regimes, privileges, and prerogatives
of which they may enjoy;

e) the special disqualification from six months to five years for the exercise of
trade
f) the permanent special disqualification to perform as a public official or
customs employee, member of the customs auxiliary police or of the forces of
security, customs broker, customs transport agent or provider of
on board any means of international transport and as a representative or
dependent on any of these last three;
g) the special disqualification from three to fifteen years to carry out activities of
import or export. Both in the assumption contemplated in this clause
as provided in the preceding section f), when a person of existence
If ideal were responsible for the crime, the special disqualification provided for them would be
will extend to its directors, administrators, and partners without limit
responsible. Those who can prove that they were not involved in the act or have been
opposite to its realization;
h) absolute disqualification for double the time of the sentence for
to serve as a public official or employee;
i) the withdrawal of legal personality and, if applicable, the cancellation of the registration
in the Public Commercial Registry, when it concerns entities with legal personality
ideal.
When it comes to the assumptions provided for in articles 868 and 869 of the Code
Customs, in addition to the penalty of a fine, shall apply the sanctions established in
the subsections d), e), f), g) and i) of section 1 of this article. In the case of
subsection f) the special disqualification will be for fifteen years.
When the value of the merchandise should be determined for the application of the
penalties will be established according to what was in effect on the date of the commission of the crime or, in case

if it cannot be specified, then in its verification.

For the application of the penalties established in this Title, value will be understood as
in the square:
a) The customs value, determined in accordance with the provisions of article 642,
including shipping costs and the taxes applicable to the import
for the consumption of the goods in question, if the crime has occurred
committed in relation to an import;
b) The taxable value provided in article 735, plus the internal taxes
that were not applicable due to the exportation, if the crime had been
committed in relation to an export.

Late Payment Interest

Once the fifteen-day period has expired, counted from when the sentence becomes final or
resolution that imposed a fine without the amount having been paid, the
The convicted must pay, along with the same, an interest on the amount not
entered within the deadline, including where applicable the respective update, whose rate
It will be set by the Secretary of State for Finance (currently: 3 %
monthly).
Punitive Interests
1. The interests provided for in article 882 will accrue until the moment
of the payment or the filing of a tax enforcement lawsuit.
2. In the event that a fiscal execution claim is filed, the fine
debts, updated as applicable, and the accrued interest up to that
 the moment they accrue, in turn, a punitive interest whose rate will be the one that
set by the Secretary of State for Treasury (currently: 4.5% monthly).

Responsibility
Graduation
The same penalties provided for the author of the crime of smuggling, of his
attempt or cover-up will be applied to whoever has determined
directly to another to commit it (instigator) or to the one who takes part in the execution
of the fact (co-author) or provide assistance or cooperation to the author or authors without the
which could not have been committed (primary or necessary accomplice). The accomplice
secondary that cooperates in any other way in the execution of the act and the one who
to provide assistance later by fulfilling previous promises to it, will be
punished with the corresponding penalty for the crime, reduced by one third to the
half.
Liability of Legal Entities - Indirect (art. 887/8)
Persons with visible or ideal existence are jointly responsible with
their dependents for the monetary penalties that corresponded to them for the
customs offenses committed in the exercise or on the occasion of their duties.
When a person of ideal existence is convicted of a crime
customs officer and summoned to pay the financial penalties that may have been imposed on them
if its amount were not satisfied, its directors, administrators, and partners
Unlimitedly responsible parties will respond patrimonially and jointly.
with that for the payment of the amount of said fines, unless they prove that to the
on the date of the commission of the act they were not performing those functions or did not have
such condition.
Immunity (art. 889)
When a person enjoying immunity from criminal jurisdiction due to their
If a diplomatic or consular functionary commits a customs offense and there is no mediation
waiver of such immunity by the accrediting State, the fact is
will only consider customs infringement in relation to you and only will be
The penalties established in Article 876, paragraphs a), b) and c) will be imposed.

Extinction of actions and penalties (art. 890)

It is governed by the provisions of the Penal Code. Consequently, by article 59 of
The Penal Code establishes the causes for termination in customs matters are: the death of
defendant, amnesty and prescription and article 62 establishes the following deadlines:
item 2 - after the maximum duration of the sentence specified has elapsed for
the crime, which may not exceed 12 years in any case nor be less than 2 years.
Inc.5 - at 2 years, when it concerns offenses punishable by a fine.
The prescription of the fine imposed for customs offenses is
suspended during the substantiation of the judicial execution and is interrupted by the
executive acts in administrative or judicial settings aimed at obtaining their
compliance.
 Procedure for crimes
The current regulation should have considered the maintenance of the dual system.
jurisdiction, that is, the splitting or division of the judgment of cases
for customs offenses, between the National Justice and the Customs Service.
Dual jurisdiction objectively exists in the letter of the law (arts. 1026 and 1121).
The scheme is as follows: Prevention by the corresponding authority and, with its
result, elevation of the case to the competent Judge of the National Justice for its
instruction and, subsequently, by the Oral Court the application of the penalties
deprivation of liberty and the others that correspond to Justice according to article 1026,
on one hand; and, at the same time, submission of identical pieces to the administrative judge
competent customs authority for the substantiation of the case, aimed at the collection of
taxes and potential application of the penalties applicable to customs service
according to article 1026. More simply, after the precaution, they continue in the
scheme of the Code of simultaneous judgments for the same fact or for the
the same facts, before the National Justice to impose some penalties and before the service
customs officer to impose other penalties.
From this scheme, the regulation was simple: direct application of the Code
of Procedures in Criminal Matters in the judicial case (art. 1121), and application of
procedure for offenses and supplementary to the Code of Procedure in
Criminal and the Law of Administrative Procedures in customs cases (arts.
1121 and 1017.
Against the resolutions issued in judicial cases, the appeal is provided for
appeal to the National Chamber in Economic Criminal Matters of the Capital or the
Federal Courts of the interior, according to the territorial jurisdiction of the judge
(in Economic or Federal Criminal Law) of first instance (art. 1029). In the
current Oral Courts and National Chamber of Cassation respectively.
Against the resolutions issued by the customs judge, the appeal is provided for
appeal directly to the National Chamber in Economic Criminal Matters or the
Federal courts of the interior, according to the resolution of the customs judge with
competence in the Federal Capital and in the neighboring districts indicated in the article.
1027 or the customs judge with jurisdiction in other jurisdictions,
respectively (art. 1028 paragraph a).
In this procedure, the regime of the instruction was meticulously regulated.
the prevention summaries, in relation to the agencies responsible for carrying them out,
in their arts. 1118, 1119, and 1120. As a general principle, they are competent to
substantiate the prevention actions of the customs service, Gendarmerie
National, Naval Prefecture, Aeronautical Police or Federal Police; and it will be processed by the
body of the statements that would have intervened ex officio or by complaint
first or prevented, with the caveat that the preventer is not the service
The customs officer must place the involved goods at his disposal.
But, by exception and for reasons of technical specialization, it is maintained
exclusive competence of the customs service in the cases of the so-called
"documented smuggling" of art. 864 paragraphs b), c) and e), in the cases of acts
culpable or negligent, and of improper use of documentation of articles 868 and
869, and in the special case of attempt in article 873 (introduction to premises of
customs control of packages containing other packages with identification signals
suitable for producing confusion).
 Double Jurisdiction
Customs offenses, as provided by Article 1026 of the CA, have a dual
judgment, since certain penalties (such as deprivation of liberty) must be
applied by the Judge in Economic Criminal matters or the Federal Judge - in the case that the
crime committed in any province–, and other penalties are applied by the
Customs (like fines).
This implies that the same fact is judged simultaneously by justice and by
an administrative court. This dual system has been the subject of severe criticism for
consider it a violation of constitutional guarantees, such as those of due
process, the prohibition of judging the same fact twice and the possibility of
contradictory sentences.
This problem was resolved by the Honorable Supreme Court of Justice, the
10/03/1983, in the case: "DE LA ROSA VALLEJOS, Ramón s/ smuggling". The
the case was judged by the Economic Criminal Justice, deciding to dismiss
definitely to De la Rosa Vallejos. For its part, the Customs, in the use of the
authorities convicted him of attempted smuggling and imposed sanctions on him
corresponding. The Court recognized the legitimacy of those granted powers
to the Customs and to Justice, because they governed for different spheres (crime and
infringement). However, it limited them to a single judgment when it was about a
same fact. Understanding that the Customs authority for the application of the
The penalties for the crime of smuggling are always "accessory" to the existence of the crime.
established in judicial headquarters. Therefore, Customs does not have the authority to
judgment of the materiality of the offense and the identification of those responsible,
because it is the same typical fact that can only be qualified by the authority
competent court. Consequently, the Customs must wait for the judicial resolution
to be issued.

Customs violations
Customs violations are considered to be facts, acts or omissions that are
reprimanded for violating the provisions of customs legislation.

General provisions
Principles of Criminal Law received by the Customs Code (arts. 894/901)
Typicality: The qualification of an act as a customs offense requires
that, prior to its execution, is provided for as such in the
provisions of the Customs Code. The constitutional requirement that the
conduct and sanction are provided for prior to the act by
a law in the strict sense places the exclusive authority of the legislative power on the
determination of which interests should be protected
through the criminal threat of the attack represented by certain
actions, and to what extent that threat should be expressed to guarantee
sufficient protection.
Prohibition Analogy: In matters of customs violations, the
incrimination by analogy.
Specificity: The rule that specifically governs the case displaces the one that does.
could understand in a general way.
 NON BIS IN IDEM: No one can be condemned - nor prosecuted - except for one
only once for the same act provided as an infraction.
In case of doubt, one must adhere to what is more favorable.
favorable to the accused.
More lenient criminal law: If the criminal law in force at the time of the commission of the
the infringement was different from that which was in force at the time the ruling was pronounced or
in the interim, the one that turns out to be more favorable will be applied to
charged, as long as the new rule does not modify the treatment
customs or tax of the merchandise. To establish what the penal norm is.
the entirety of the content of the norms should be compared more benignly
penalties of the laws whose application corresponds. The effects of the norm
the more lenient penal will operate by full right, but will not reach
those assumptions in which the sentencing resolution is firm,
even when the penalty has not been fulfilled.

Responsibility
General Principle
No penalty will be imposed on anyone who has fulfilled all inherent duties.
to the regime, operation, destination or to any other act or situation in which
intervene or be found, except in cases of liability for fact of
another.
Ignorance or error of fact or law do not constitute exemptions from
sanction, except for the exceptions expressly provided for in the Customs Code.
Individuals with visible or ideal existence are jointly responsible with
their dependents for the customs violations they commit in the course of
or on the occasion of their duties.
When a person of ideal existence is condemned for some infringement and
not having been summoned to pay the monetary penalties that may have been imposed on him/her
satisfied its amount, its directors, administrators, and partners without limit
responsible parties will jointly respond with that for the payment of the amount of
such penalties, unless they prove that at the date of the commission of the act not
they performed such functions or did not hold such condition.
Minors
When a minor who has not yet reached the age of 14 commits an act
who constitutes a customs offense shall not be personally liable. In this
supposedly, the one who is in charge or care of the minor will respond
moment of committing the infringement.
When a minor who is over 14 and has not yet turned 18 years of age
who commits an act that constitutes a customs infringement will be held accountable
solidarily with the one whose custody or care is entrusted at the moment of
committing the violation, without prejudice to the latter's right to repeat the
less the amount paid.

Indirect Responsibility of the Importer: The importer or the exporter will be

responsible for any customs violation that the customs broker, their
agents or dependents committed in the exercise or on the occasion of their
functions, in solidarity with them.
 Responsibility of the Customs Broker: The customs broker who commits
a customs offense in the performance of the functions provided for in the article
36, section 1, is responsible for the corresponding sanctions, unless
try to have fulfilled the obligations at hand. In this last
presumably, the represented person will be responsible for the violation
Customs offense.
Responsibility of the Transport Agent: In any customs violation
committed by the carrier or by the persons for whom it should
responding to the same, the customs service may direct the respective action
against the customs transport agent who will represent him. In this last one
supposedly if the customs transport agent were a person of
ideal existence shall not apply to you the provisions set forth in article 904.
State Responsibility: The state entities, whatever they may be
legal form they adopt, do not enjoy any immunity in matters of
responsibility for customs violations, except for the national State, the
provinces, the municipalities and their respective centralized divisions.
Competition of Penalties
Ideal Competition When the same fact constitutes more than one infringement
Customs officer, the corresponding penalties for the various acts will be accumulated.
punishable. The total of these penalties may not exceed the maximum of the greater of the
kind of penalty that it would be about.

Royal Contest
When several independent acts occur, constituting two or more
customs infractions, the corresponding penalties will be imposed on all
figures involved, unless otherwise provided.
Contest of Offenses and Crimes
When the same fact simultaneously constitutes a customs infringement and
a crime, the penalties provided for the crime shall be imposed, and when they coincide
various facts that independently constitute a customs offense and a
For each crime, the penalties provided for each of them shall be imposed separately.

Punishments
Graduation: The penalties will be graded in each case according to the
circumstances, the nature and severity of the offenses and the
offender's background.
Mitigation: When there are sufficient reasons for mitigation, it may be possible to
reduce the penalty to be applied below the minimum limits provided in the
Customs Code.
If the amount of the attenuation exceeds the amount of Two thousand one hundred eighty Pesos
with thirty ($2,180.30) the Administrator must raise the proceedings to the superior
Competent hierarchy for its approval.
Self-report
When the person responsible for an inaccurate statement communicates in writing the
existence of the same before the customs service prior to it by
any means that may have noticed her or to which there was a principle of inspection
customs or to which the preparatory acts of the clearance have been initiated
ordered by the verifying agent, it will be reduced by seventy-five percent the
minimum import of the corresponding fine and, without the need to proceed to the
Opening of a summary, the relevant correction will be made.
Values
When the value of the merchandise should be determined for the application of the
penalties provided for in this Title, will be governed by the one in effect on the date of the commission
from the infraction or, if it cannot be specified, in its verification.
Customs value is understood as the normal price determined according to...
provided for in article 642 or the taxable value set forth in article 735, as applicable
that the infringement was committed in connection with an importation or with a
export, respectively.
The market value is understood as: 1) the customs value, plus the expenses of
dispatch and the taxes that will be imposed on the importation for consumption of the
merchandise in question, if the infringement had been committed in relation to
an importation; and 2) the taxable value, plus the internal taxes that do not
would be applicable due to the export, if the infringement had been committed
in relation to an export.
When it comes to forfeiture and the holder or whoever has the legal availability of
the merchandise should not be liable for the sanctions or the merchandise could not
If apprehended, the penalty will be replaced by a fine equal to its market value.
When the merchandise is not found in an area subject to sovereignty of the
The Argentine Nation will consider that the merchandise cannot be seized.
Whatever the species of value that should be taken into consideration for the
effects of the application of penalties, this will be determined by the customs service,
compliance with the provisions of articles 918 and 919.
Late Interest: Once the fifteen-day period has expired from the time that
I will uphold the resolution that imposed a fine without its amount.
it would have been paid, the convicted person must pay together with it a
interest on the amount not received within that period, including if applicable the
respective update, the rate of which will be set by the State Secretariat
from the Treasury (currently: 3% monthly), which will accrue until the
moment of payment or the filing of a tax enforcement lawsuit.
Punitive Interest: In the event of filing an enforcement lawsuit
fiscal the owed fine, updated in your case, and the late payment interest
accrued so far, will in turn accrue punitive interest
whose rate will be set by the Ministry of Finance
(currently: 4.5% monthly).
Recidivism: Those who, having been
convicted by final resolution for a customs violation or crime,
they commit a new customs violation, provided that:
a) it will be a customs offense and five have not elapsed.
years from the date on which the final resolution becomes firm
that imposed;
b) it will be an customs offense and no other period has elapsed
equal to that of the sentence, a term that cannot exceed ten years nor be
less than five.
 Extinction of actions and penalties
The action to impose penalties for customs violations is extinguished by:
a) Amnesty: It is granted exceptionally and generically by the Legislative Power.
of the Nation.
b) Death: The sanctions applied in Customs Offenses are of
criminal nature, consequently, of a personal nature; therefore,
the responsible person for the infringing act has passed away, such responsibility does not
transfer to third parties.
c) Prescription: It is the extinction of the State's action by the mere passage of time.
of time; in the case of customs offenses, they expire after
a period of five years, which begins to run on the first of
January of the year following the date on which it would have been committed.
offense or, in case it cannot be specified, in that of its verification.
Suspension of the Term: The prescription of the action to impose penalties
for customs offenses, it is suspended from the filing of
appeal resource before the Tax Court or the contentious lawsuit
in judicial proceedings filed against the punitive customs resolution,
until a final decision is reached in the case.
Interruption of the Term: The statute of limitations for imposing penalties
customs offenses are interrupted due to:
a) The ruling of the order by which the opening of the summary is ordered;
b) The commission of another customs offense;
c) The commission of a customs offense;
d) The dictation of the condemning resolution in customs proceedings.
e) For the commission of another infringement or a customs offense
an interrupted effect must mediate, with respect to it, a resolution or
final conviction sentence.
d) Voluntary Payment of the Minimum Fine: Criminal action in offenses
Customs offenses punished only with a fine are also extinguished.
for the voluntary payment of the minimum fine that may correspond for
the fact that it is about. In the assumptions where the infringements
customs offenses shall be punished with fines and seizure, the criminal action
it also extinguishes by the voluntary payment of the minimum fine that
could correspond due to the fact that it was addressed and for the abandonment to
in favor of the State of the merchandise in question, with the delivery of it in
primary customs zone. Voluntary payment and abandonment must be made
before the expiration of the ten (10) days period established to respond to the notice
in article 1101 of the Customs Code. In addition to ensuring a payment
minimum, the other great benefit of this institute is that the background
infraction is not recorded in the Offenders registry. This regime of
the extinction of criminal action is not applicable to the offense of smuggling
minor.

Minor smuggling
It is any act or omission aimed at preventing or hindering proper control.
compete with the customs regarding imports and exports, when the value of
the merchandise subject to the offense does not exceed the previously established monetary limit
established (objective condition of punishability $5,000).
Article 947 - In the cases provided for in articles 863, 864, 865, items a)
y h), 871 and 873, when the market value of the merchandise subject to smuggling
If your attempt is less than five thousand pesos, the act will be considered an infraction.
minor smuggling customs and a fine of two will be exclusively applied
ten times the market value of the merchandise and its confiscation.
The structure of the infringing type being studied is of a criminal behavior and to
through a legal fiction it is considered an infraction for the purpose of applying a
more lenient punitive criterion. This offense remains a crime, but due to
reasons of criminal policy, by virtue of the amount of goods involved in the offense,
It is treated as an offense and punished only with monetary penalties.
For its configuration, the same elements as for the crime must be present.
in particular, the fraudulent or intentional conduct of the author.
As stated in the Exposition of Motives, innovation only occurs by expanding the
possibilities of applying this offense through inclusion in the article
947 of the qualified smuggling hypothesis provided for in article 865, paragraph h)
when it applies to goods whose import or export is subject to a
absolute prohibition - because it is also considered that here the insignificance
The economic value of a merchandise should have the effect of excluding such treatment.
severe as that corresponding to aggravated smuggling; except that the
the prohibition aims to preserve common security (art. 865, subsection g) or
public health (art. 866). In such a way, if the import or export of the
merchandise is prohibited, the assumption of smuggling can be ruled out
qualified as provided in article 865, paragraph h), when the market value of the
same does not exceed the monetary limit set by Article 947, unless the
prohibition of the store to preserve common security or public health, in which case
Whatever the market value of the merchandise, it retains the character of a crime.
aggravated, the article 865, paragraph g), or article 866, being applicable
respectively. The reason for limiting the exceptional treatment to
those two assumptions are that in them the aggravation subsides or neutralizes in the face of its
economic insignificance. On the contrary, in the other qualifying hypotheses, given
that no incident corresponds to assign to the economic entity of the
smuggled, it is not appropriate to grant a more lenient treatment, since
they contain other aggravating factors that do not reside in the aspect
economic.
This means that with respect to the crime of simple intentional smuggling - arts. 863 and
864–, to its attempt –arts. 871 and 873– and to the two cases of smuggling
qualified regulated in the subsections a) and h) of article 865, the low value of the
merchandise that is the subject of the crime acts as a moderating element of the sanction to
to apply, and allows treating the offense as a customs violation.
Now, law 23.353 has modified the aggravating causes of the article
865, and regarding what is relevant in this matter, the subsection h) that previously referred to 'merchandise
whose import or export is subject to an absolute prohibition,
contains "substances or elements" that are not narcotic by their nature,
amount or characteristics could affect public health.
It is obvious that it is an involuntary omission, as stated
Previously, the legal good "public health" is not neutralized by the minor.
value of the merchandise subject to smuggling. The article must therefore be modified.
947 cited to replace paragraph h) with paragraph g) of the same article 865, which
yes it refers to the goods whose import or export is subject
due to an absolute restriction.
Returning to the drafting of the Customs Code, article 947 replaces the
the expression "the fact will constitute a customs offense" that contained its rule
antecedent -art. 194, first paragraph of the L.A., text law 21.898-, by the formula
"the fact will be considered a customs infringement," wanting to mean that due to its
The structure of the behavior is criminal and is considered through a legal fiction.
offense for the purpose of applying a more lenient punitive criterion.
Thus, in the cases prescribed by the norm, the reduced amount of the merchandise
acts as an exculpatory excuse that, while it does not reduce the culpability of the act, it
softens in its criminal reproach. The modification of the norm in the sense of not
grant that monetary element the effect that 'the fact constitutes
customs violation", but rather that it obliges to "consider it" as such –art. 947–,
it is essential to state that in all cases, even in those it cites the
The criminal offense is integrated, it possesses all its elements.
constitutive, and the reference to the lower value of the merchandise, only in the
assumptions under which the law grants effectiveness, may temper the punitive aspect of
this fact that has already been configured as a crime and that has already acquired a
category or specific entity. When the merchandise is not apprehended, the
confiscation will be replaced by a fine equal to its market value.

Exceptions
However, the market value of the smuggled goods or their
if the attempt was less than five thousand pesos, the act will constitute a crime and not
minor smuggling offense, in any of the following cases:
When the merchandise is part of a larger quantity, if the set
exceed that value;
When the accused has been convicted by a final judgment for
any of the crimes provided for in articles 863, 864, 865, 866, 871 and
873 or for the violation of minor smuggling. In this last case
it is necessary to make the following clarification: one thing is that occasionally
if smuggling occurs and the insignificance of its object allows for some
benevolence, and the other is to reward those who habitually engage in the
same and plan their implementation in a staggered manner so as not to exceed the
monetary ceiling. This would mean a stimulus to programming and
organization, which is precisely the modality of this crime that most
deserves reproach.
Participation
The penalties provided for in article 947 for the author of minor smuggling.
it will also apply to anyone who has directly determined another to
to commit it, to whoever cooperates in any way to its execution or to whom I will provide
a subsequent assistance fulfilling previous promises to the commission of the
violation.
Competition
In the offense of minor smuggling, the summary will be instructed and resolved by the
customs authority, which is the body that determines the market value of the
merchandise at the time of the verification of the crime.
 Inaccurate statements and other unjustified differences
To understand this important type of offense, we must remember that the
the basis upon which the customs system rests is the veracity and accuracy of the
statements about the nature, quality, and properties of the goods
that are detailed in the destinations or operations carried out in the customs,
as well as all other relevant data that may be required
in the destination or operation in question. It is essential that the
customs brokers, importers, carriers, freight agents,
crew members, etc. provide accurately and concretely all the elements of judgment
the necessary information that allows the customs service to carry out its
control powers, particularly regarding the application of
prohibitions and determination of taxes and incentives for export that
they could correspond.
The statement consequently commits, originally and decisively, the
responsibility of the person who formulates it since the inaccuracy regarding it will produce or
could have produced the harmful effects that the law provides for, implies a
transgression of a legal duty to the Treasury and is subject to sanction.
As expressed in the Statement of Reasons in the commentary of art. 954, the
the punitive regime includes "all differences and inaccurate statements that
can be committed during the course of the different operations and destinations
customs
Concept
It consists of making a declaration related to the customs service.
any import or export operation or destination that differs in its
content, without justification, with the objective verification carried out by customs
as long as it has been carried out without deceit and, in case it goes unnoticed,
to cause or could cause a tax harm, a transgression of a prohibition of
import or export or the entry or exit from or to abroad of an amount
paid or to be paid different from what actually corresponds.
Article 954
He who, to fulfill any of the operations or destinations of
import or export, I will make a declaration before the customs service
that differs from what results from the verification and that, in case of passing
unintentionally, it produced or could have produced:
a) a tax detriment, will be sanctioned with a fine of one to five times the
amount of such damage;
b) a transgression of a prohibition on import or export shall be
sanctioned with a fine of one to five times the value in customs of the
merchandise in violation;
c) the income or the expense from or to abroad of an amount paid or for
pay different from what actually corresponds, will be sanctioned with a
fine of one to five times the amount of the difference.
2. If the fact fits simultaneously in more than one of the assumptions
provided for in section 1, the penalty that results shall apply.
 Analysis of the infrational type
The commented infraction is common and frequent, due to how easy it is.
to make a mistake or fall into an unintentional error when documenting an operation or
destination, due to the large number and dispersion of regulatory requirements.
to be fulfilled.
Hence the need to exhaustively and thoroughly analyze the various aspects
from the infringement, such as who is responsible, what statements are
refers to what it means to go unnoticed, what intention the author must have.
etcetera.
Responsible for the infringement
It is clear from the very wording of the article that the one responsible for the infringement is the
"make" the declaration before the customs service, that is originally the
importer, exporter, Customs Broker, Transporter, Agent of
Transport.
At this point, it is important to keep in mind that the charger or sender of the
merchandise from abroad is unrelated to the legal relationship established
between the declaring importer and the Treasury. The importer, upon accepting the consignment
and declare the goods, assumes its own responsibility for the operation that
commits.
It should be noted that a presentation of the declaration usually involves a
customs broker, who in addition to their personal and direct responsibility,
can also be held jointly responsible for the inaccuracy of not having
fulfilled with all the duties inherent to his profession.
Included Statements
All statements that support suspensive or definitive destinations
import.
All statements that support suspensive or definitive destinations
of export.
All declarations that cover customs operations.
The General Manifesto of the Load and the Relationship of the Load.
The declaration of Rancho.
The statement of Pacotilla.
Inaccuracy
Inaccuracy can refer to the various circumstances or properties of the
merchandise, such as value, type, volume, quantity, quality, origin, etc.
An example of inaccuracy in the quantity of units and species would be given
when an importer declares in the import clearance: 100 monitors of
PC, but from the physical verification of the merchandise it is confirmed that 110 arrived:
PC monitors and 10 televisions. In this case, we are faced with a hypothetical situation.
punishable inaccurate declaration whenever, if it went unnoticed, it
would have allowed the entry into customs territory of 10 monitors and 10
televisions, concerning which the taxes would not have been paid.
 Lack of 'malice'
It is important to make it perfectly clear that the inaccuracy must be carried out.
without intent, because if it were done intentionally and voluntarily, we would be in
presence of the Crime of Smuggling and not of Customs Violation.
Potentiality
It is also necessary to emphasize that the inaccurate statement does not necessarily
it must produce any of the consequences provided for in subsections a), b) and c) of the article.
954, but it is only necessary that the inaccuracy could have produced some
of the consequences provided for in the referred paragraphs.

Tax Damage
It consists of the failure to enter the amount that corresponds to the customs service.
for taxes whose collection is entrusted to it, the receipt of an amount
lower than what would correspond for such a concept or the payment by the Treasury of an amount
that did not correspond to export incentives;
Transgression of a prohibition
It consists of declaring - without deceit - as accepted, goods that are imported.
or prohibited export.
Improper entry/exit of foreign currency
The inaccurate declaration by which an income is generated is sanctioned.
improper foreign exchange concerning what has been exported or an improper outflow of foreign exchange
regarding the imported.
Assimilation to definitive
The declarations related to import operations or destinations are
they are considered as if they were for import for consumption and those related to
operations or destinations of export as if they were for export to
consumption, except for the statement regarding the transshipment operation
what is considered as import for consumption. In this latter case, if
the verification results in a smaller amount of merchandise than declared in the
refund request will be considered as if a greater amount had resulted
than the declared.
This solution is due to the fact that, while in the import destinations for
consumption and export for consumption the determination of tax harm that
it could lead to an inaccurate declaration if overlooked
difficulties, the same does not happen with the remaining destinations and operations
customs that are not taxed. And it happens that, for example, if we
intends to temporarily import certain merchandise and declares an amount
less than the one actually involved, of overlooking the inaccuracy of the
declaration, the undeclared amount may remain for an indefinite period
in the customs territory without having to pay the taxes that burden it
import for consumption, which constitutes a clear fiscal detriment.

Regarding the assimilation of the re-embarkation operation to the destination of

import for consumption, albeit being a typical transaction of
export, it is due to the re-embarkation is done with goods that do not have
free movement in the customs territory, so the shortage must be considered
imported for consumption in an illicit manner.

Jurisprudential Examples
The statement did not match the qualification that the exporting firm from abroad
attributed to the product, without the appellant having also proven that the
the names given to it are the generic ways to refer to the product
(Room 11, 2-8-82, "Calvo Juan C," "D.A.", vol. V, 54.)
The effects (ordinary paints for schools) that were omitted to be recorded in the
office supplies cannot be considered mere accessories of the pencils that are
they are documented, as they have their own individuality as consumer objects (1-
12-69, 'D.A.' t. III, p. 269.)
The excess in a forced shipment under the ALALC regime of 26,807 m3 of lapacho
in logs, not covered by the certificate of origin and that was not declared (The
Law 1978-A-405.
Inaccuracy in Classification
The inaccurate tariff classification included in any declaration regarding
operations or destinations of import or export will not be punishable if
all the necessary elements would have been indicated to allow the service
Customs the correct tariff classification of the merchandise in question.
Causes of Justification
Article 958 - Unless otherwise provided, in cases where this
the code would have provided for the exemption from tax payments for the reasons of
sudden event, fortuitous case, force majeure or duly rectified declaration
justified, the differences that were a direct consequence of such causes do not
will be taken into account for punitive effects.
Certain causes provided for in the Customs Code authorize the exemption of
payment of taxes. In such cases, the differences that arise are not taken into account.
count the punishable effects:
a) The incidents that cause deterioration, destruction, or loss
irremediable of the goods refers to articles 213 (deposit
provisional import), 315 (suspensive destination of transit (te
importation) and 380 (suspensive destination for export transit),
waiving the payment of the respective taxes;
b) The fortuitous event, which is produced by the action of nature
(impetuosity of rivers, earthquakes, storms, etc.) (art. 514, Code)
Civil), determinant of deterioration, destruction or irreparable loss of the
merchandise is provided as a reason for exemption from payment of
taxes, in articles 261 and 262 (suspensive destination of importation
temporary), 359 and 360 (suspensive destination of temporary export),
390 and 391 (suspensive condition of removed);
c) Force majeure, which is caused by human actions (war, the
act of the Sovereign or power of the prince) (cf. note to art. 514, Civil Code),
causative of the destruction or irretrievable loss of merchandise, it
foreseen in the articles cited in the previous section b)
cause for exemption from tax payment;
 d) Correction of the declaration. Corrections are authorized,
modification or expansion of the import declaration (art. 225) and of
export (art. 322) when the inaccuracy can be proven by its simple
reading or of the complementary documents and will be requested in the form and
conditions established by the aforementioned provisions.
Causes for excuse
In any of the operations or destinations of import or of
export, the one who has submitted a declaration will not be sanctioned
inaccurate whenever any of the following assumptions apply:
Evident Error: The inaccuracy (evident) was verifiable from the simple
reading of one's own statement, of one's own document from the office. If the
inaccuracy arising from the supplementary documentation would be punishable.
Insignificant Harm: The resulting difference from the inaccuracy alone.
causes or could cause a tax damage and its amount is less than
fifty-eight pesos and ten cents ($58.10). In case that the
difference may cause or may have caused any of the consequences
provided for in paragraphs b) and c) of article 954, the exemption of penalty
contemplated in this subsection will not be applicable.
Tolerance: The difference in quantity of merchandise of the same item
the tariff shall not exceed two percent on the unit of measure that
correspond to the same. When it comes to solid, liquid or goods
soda that, due to its intrinsic conditions or circumstances
extrinsic, may be susceptible to increasing or decreasing its quantity, it
it will allow up to four (4%) percent difference based on the
unit the measure, this difference will rise to six (6%) percent, when
it will be about cork in sheets. This exemption does not apply to sanctions
that could correspond due to other differences.

Goods on board not declared

Any means of transportation coming from abroad that arrives in the territory
customs officer or whoever is detained in it, must present immediately afterwards
upon arrival or at the time when the customs service exercises the right
visiting the declaration of the 'cargo', 'ranch', 'baggage', 'luggage not
"accompanied" and "postal shipments", that is, it must have declared the
totality of the goods that arrive with the means of transport.
Article 962 - When concealed goods are found in a means of transport or in
places of restricted access for the crew or in the possession of some crew member, which do not
it would have been timely declared before the customs service, it will correspond to the
seizure of the merchandise in violation and a fine equal will be applied to the transporter
to its market value.

The responsibility of the carrier arises from the special care they must have in
to ensure that the people who work or stay in the means of transport do not
they commit illegal acts. If the import or export of the merchandise is in violation
if subject to a prohibition, the fine may increase up to two times its
value in the market.
 Transgression of the obligations imposed as a condition of a
benefit
The regime of benefits for imports for consumption or for exports
for consumption established by laws for economic, fiscal, etc. purposes,
constitutes the protected legal interest in the present type of infringement. The
non-compliance with the obligations that would have conditioned the granting of
the benefits, on the part of the responsible one, are consequently a punishable offense
for this article.
Article 965 - Whoever fails to comply with the obligation that would have conditioned the
granting of:
a) an exception to a prohibition on imports for consumption for export
for consumption, will be sanctioned with the confiscation of the merchandise in violation;
b) a total or partial exemption from taxes levied on imports for
consumption or export for consumption will be penalized with a fine of one to
five times the updated amount of the waived taxes;
c) an export incentive for consumption will be penalized with a fine of
one to five times the updated amount of the agreed stimulus.
a) Exception to a prohibition: Article 626 establishes that the importation or the
exportation in exception to a prohibition may be authorized under the
condition for the fulfillment of certain obligations. In turn, the article.
627 establishes that in some cases the property, position, ownership or
use of merchandise benefited by an exemption from a prohibition of
importation cannot be the subject of transfer when it implies a
violation of the purposes that justified the benefit. Consequently, the
transfer of ownership of merchandise under these conditions
it would configure the infringement provided for in the type under discussion. Thus, for example, from
According to the provisions of decree 1568/92, it allows citizens
Argentines who have been residing abroad for more than one year at
bring your vehicle -used- in exception to the economic prohibition regarding
which governs the importation of used vehicles, setting it as a condition
that does not transfer the ownership, position, possession, or use of the vehicle by the
one year deadline. Consequently, the transfer of said vehicle before
the expiration of the deadline would configure the infringing type under analysis.
b) Exemption from Taxes: Articles 667/668 of the Customs Code empower the
Executive Power of the Nation to agree on tax exemptions under condition
compliance with certain conditions. In turn, Article 669 of the CA
establishes that in some cases property, possession, tenure, or use
of the merchandise benefiting from a tax exemption that burdens the
import for consumption cannot be subject to transfer when it
involve a violation of the reasons that justified the benefit. In
consequence, the transfer of ownership of merchandise in these
conditions would constitute the infringement provided for in paragraph b) of the type
fractional in treatment. For example, if an institution were allowed to
medical importation of certain devices and instruments without payment
of rights, on the condition that it is used for non-profit purposes
and affecting free public health, would constitute the violation under analysis
that institution that obtained a profit or income from the equipment.
 c) Promotion of Exports: To illustrate the assumption of section c), we
Let's assume that the Executive Power of the Nation
establish a juicy incentive for those exports that are made for
the opening of new markets, for example, Mozambique. It would incur in
this infringement the exporter who in his shipping permit declares as
destination that African nation, complete the transportation documentation with
that destination, but then, for reasons not intentional or premeditated,
diverts the shipment to Japan, not fulfilling the obligation that
conditioned the granting of the benefit.
Responsibility of the Holder
Anyone who has in their possession for commercial purposes or for any other reason
industrial merchandise imported for consumption in exception to a prohibition or
with total or partial exemption from taxes for which compliance has not been fulfilled
the obligation that would have conditioned the granting of the benefit, will be
sanctioned jointly with the author of the transgression provided in the
article 965, paragraphs a) or b), as appropriate, with the penalties established therein.

Formal Transgression
When the breach of the obligation that conditioned the benefit
I will not affect the purpose that motivated its granting, the responsible person of the
transgressions provided for in paragraphs a) and b) of article 965 shall be sanctioned
with a fine of one to ten percent of the customs value of the merchandise
infraction, and the holder will not be punished.

Transgressions to the regimes of suspensive destination

Article 970
1. Whoever fails to comply with the obligations assumed as a consequence of
granting of the temporary importation or exportation regime
temporarily, depending on the case, will be penalized with a fine of one to five times the
amount of the taxes levied on imports for consumption or exports
for consumption, depending on the case, of the goods in violation, a fine that cannot be
to be less than thirty percent of the customs value of the merchandise, even when
this would not be recorded.
2. In the case provided for in paragraph 1, if the import for consumption or the
export for consumption, as the case may be, of the merchandise in violation
finding prohibited will also result in confiscation.
In accordance with the temporary import regime established in the Code (arts.
250 to 277) goods may remain in national customs territory
for a specific cause (transformation, execution of public works, etc.) and
for a period, at the end of which they must be re-exported. The failure to comply with the
obligations imposed as a condition of the grant of the regime, that is, the
substantial or substantive linked to the purposes of granting the
destination, such as not having subjected the goods to
improvement or benefit for which they were introduced or not having them
re-exported within the agreed timeframe would be grounds for sanction (the fine according to what it
it provides for section 1) without prejudice to the payment of taxes since, in such cases,
The goods are considered imported for consumption, as established by the article.
274.
The penalty is increased if the goods subject to the import regime
temporary with which an infringement would have been incurred, would be subject to
general regime of prohibitions on importation for consumption. The penalty in this
The assumption is that it includes confiscation in addition to the fine of 1 to 5 times, as it is.
establish in section 1, with a minimum of 30% of the customs value of the
merchandise. The reason for the aggravation lies in the fact that by allowing it, through the
non-compliance with the temporary import regime, the evasion of regulations in
vigor on import prohibitions, the fact is of greater importance and the
The legal sanction must, therefore, take on more severe characteristics.
Regarding the goods subject to the temporary export regime
(arts. 349 to 373), may remain outside the national customs territory with
a purpose (transformation, repair, experimentation, exhibition, etc.) and for
a determined period, at the end of which they must be re-imported. The failure to comply with the
obligations imposed as a condition for granting the regime, that is,
substantial or fundamental, related to the purposes of the operation, as it would be
for not having subjected the merchandise to perfection or processing that
determined their removal from the national customs territory or not having re-imported them
within the agreed timeframe, would constitute a determining reason for the application of the sanction
of a fine, not lower than the percentage determined according to the provisions established by the
section 1 of the article, without prejudice to the payment of the exempted taxes, since,
according to article 370, in such cases (breach of conditions or
Expiry of the deadline) the goods exported for consumption will be considered.
The penalty of confiscation, in addition to the fine established in section 2, represses the
breach of the temporary export regime that takes on greater significance to
consequence of violating the legal system of prohibitions on exportation of
merchandise.
Fork
Anyone who has in their possession for commercial purposes or by any title
industries temporarily imported merchandise, regarding which no
would have fulfilled the substantial or substantive obligation (not the formal) assumed as
consequence of granting the regime, will be sanctioned jointly
with the author of the transgression.
What has been stated can only occur with respect to the suspensive import regime.
temporary and not temporary export.
Formal Violation
When the breach of obligation does not affect the purpose that motivated it
granting of temporary importation or temporary exportation, the
the responsible for the transgressions will be fined one percent
one hundred percent of the customs value of the merchandise in violation, not penalizing the
fork
It should be noted that for customs code purposes, it is considered that the
compliance with the obligation to reexport or reimport within the term
agreed affects the purpose taken into account for the granting of the regime
respective, not applying what is provided in the section.
 Transgressions Traffic Regimes and Removed
After a period of one month has passed, counted from the expiration of which it may have
it has been agreed for the fulfillment of the transportation carried out under the regime of
import transit or that of removal, without the means of transport that
The merchandise will be transported to the customs of departure or destination, the carrier
will be sanctioned. Consequently, the system is as follows: if the carrier
arrived at the destination customs after the deadline to arrive, but within the
thirty days of waiting will result in an automatic penalty of 100% for
each day of delay; if the deadline of one month has passed without the means of transport
arrived at destination, a Controversial Summary is opened against the carrier for
the alleged commission of article 973 of the Commercial Code, and jointly against the importer or
exporter.

Transgressions to luggage, parcel and duty-free regimes

diplomatic
Merchandise NOT Admitted
Article 977 1. The traveler of any category, the crew member, or any person
that introduces or intends to introduce into the customs territory by means of luggage
or of inferior quality, depending on the case merchandise that is not admitted in such
character by the respective regulations will be punished with a fine of
one to three times the customs value of the merchandise in violation.
2. In the case provided for in paragraph 1, if the import for consumption of the
Goods found in violation shall also be subject to confiscation.
For the understanding of this type of infraction, we must remember the notes.
characteristics of the baggage regime found in articles 488 to 505
of the Customs Code, particularly Article 489 which defines luggage as:
Luggage consists of new or used items that a traveler, in
consideration of the circumstances of your trip, could reasonably use
for personal use or consumption or to be given as gifts, provided that by the
quantity, quality, variety and value do not allow for the assumption that they are imported or
export for commercial or industrial purposes," as well as the regime of
baggage that is established in articles 517 to 528 of the Customs Code.
As a result, they are not admitted under the baggage regulations.
and cheap goods that are transported for commercial purposes (e.g. 500
watches, or 500 hard drives for PCs, etc.) or industrial (e.g. 500 pieces of steel
to polish, 300 molds for plastics, etc.).
What is repressed is the way through which the goods are attempted to be brought in, all
since it can be perfectly accepted by the general regime; not
nevertheless, it would constitute an infringement under the terms of article 977 paragraph 1 transcribed,
pay attention to the baggage channel used for its introduction into the customs territory.
In these situations, the traveler can explicitly declare and in a manner
spontaneous the merchandise that it transports, requesting them to charge the taxes
relevant and the fact will constitute an infringement nonetheless, as it is being
pretending to use a goods arrival route for commercial or industrial purposes
not accepted. Article 59 of Decree 1001/82 has established a series of
specific prohibitions - not generic - for the baggage regime, namely:
 a) Firearms that do not have the authorization from the agency
competent, explosive, flammable, narcotics, obscene objects and
subversive or pornographic literature;
b) Motor vehicles in general, their parts and supplies, motorcycles,
mopeds and motor bicycles, outboard and inboard engines, the
mobile homes, aircraft, and all types of boats, their parts and
spare parts. However, travelers from categories d, e, f, g, h, and i,
they will be able to temporarily import or export their vehicles according to what
foreseen in this regulation and in articles 265 and 363 of the code.
It is clarified that, in addition to canoes and kayaks with a length of less than 5.5
metros mentioned in article 58, paragraph 1, item n), also
are included in the baggage regime, the boats, kayaks, canoes,
canoes, pedal boats, inflatable or folding or disassemblable boats and
similar non-motorized for practicing sports;
c) All merchandise whose importation or exportation is prohibited by
non-economic reasons.
In the case of dealing with goods prohibited by the general regime,
In addition to the fine, the sanction that is applied is confiscation.

Admitted Merchandise
Article 978 - The traveler of any category, the crew member or any person
who introduces or intends to introduce into the customs territory as luggage or
as packaging, as the case may be, merchandise whose introduction in such capacity was
admitted in the respective regulations but omits his declaration
customs when it shall be required or when it incurs falsehood in its declaration,
will be punished with a fine of half to two times the customs value of the
merchandise in violation. This fine can never be less than the amount of the
taxes that burden the importation for consumption of the merchandise in question
I will try. In this case, we are faced with two assumptions:
a) Merchandise allowed under the luggage or package regime regarding which
his declaration is omitted when it is required (for example, a traveler who
arrives at Ezeiza international airport and carries among its luggage
a digital camera worth U$S 2000 and fails to declare it before the
Customs service as it is obliged whenever it must pay
the taxes on the amount that exceeds the exemption of -U$S 300
by air-);
Goods admitted under the baggage or parcel regime that is declared
falsely (for example, a traveler arriving at the international airport of
Ezeiza declares that he is carrying an old camcorder among his luggage.
used with a value less than the franchise -U$S 300 for air route-
noting at the time of its control that it is a camera
next-generation digital with a value of U$S 2000.
Merchandise NOT Allowed for Export
Article 979
1. The traveler of any category, the crew member or any person who extracts
to attempt to extract from the customs territory by means of luggage or parcel,
according to the case, merchandise that is not of the type admitted as such by the
respective regulations, will be punished with a fine of one to three times
the customs value of the goods in violation.
2. In the case provided for in section 1, if the export for consumption of the
Goods in violation will additionally be subject to confiscation.
As can be seen, in this case, the path used for the suppression is repressed.
extraction of the merchandise, not finding the sanction contemplated for the
omission in the declaration or false declaration in exportation.
The provisions of articles 977 and 979 shall also apply to the importation and to
the exportation, as the case may be, of goods under the franchise regime
diplomatic when it is not covered by such a regime.
The one who transfers the ownership, possession, or tenancy of goods that have been
imported under the baggage, parcel or diplomatic franchise regimes in
transgression of what is stipulated therein will be penalized with a fine of one to
three times the customs value of the merchandise in violation.
Thus, for example, in the Baggage Regime, Article 504 of the Customs Code.
and 67 of Decree 1001/82 establish that the ownership, possession, or holding of the
new effects or with a use such that it would allow considering them new and that
would have been imported under the baggage regime with exemption in the
payment of import rights, cannot be subject to transfer for a fee
onerous for a period of eighteen (18) months, starting from the date of
the introduction of the respective effects in the market.
Article 982 of the CA establishes that anyone who, for any reason, has
in their possession for commercial or industrial purposes imported goods under the
baggage regimes, packages or diplomatic franchises whose ownership,
possession or ownership would have been transferred in violation of what is provided in
these regimes will be sanctioned, jointly with the author of the
transgression contemplated in article 981, with the penalty established therein, and if the
the merchandise in question will constitute a motor vehicle, the holder will be
sanctioned jointly with the author of the transgression even if not
it will be for commercial or industrial purposes.

Transgressions of the postal sending regime

Article 983
Anyone who appears at customs service to intervene with the postal service
in the verification and dispatch of merchandise received as a shipment
postal, will be sanctioned with the confiscation of the merchandise in violation when it is
the verification carried out with your prior consent results that the merchandise:
a) it was from that which must carry the green label or other means of identification
that indicates the need for customs control and does not have such identification;
b) it is not considered as accepted in the nature of postal shipping.
2. In the case provided for in paragraph 1, the confiscation may be replaced by
request from the interested party for a fine equal to the market value of the merchandise, except for
that deals with merchandise whose importation is prohibited.
The applicable sanction is established for anyone who presents themselves to customs service to
take action in the verification and dispatch of received merchandise in
postal shipping character. When configured, as a result of that
verification diligence, any of the offenses provided in items a) and b),
exception made for prohibited import merchandise, where the seizure is
substitutable by fine (section 2).
In the case of importation, postal shipments that do not carry the declaration
customs of origin (green label) or loose customs declaration, suspected
to contain goods subject to the payment of duties, gives rise to the preparation of
complaint report and inform the addressee to attend the act of
verification. In the event that the shipments must pay a fee, it will be communicated to the
recipient who abandons the merchandise or pays the minimum fine
and tax rights will lead to the criminal action being extinguished without being recorded
As a precedent. The interested party may refrain from withdrawing the merchandise at the marketplace.
When the merchandise as a result of the verification is found to be commercial, it
he will file the relevant complaint in accordance with article 1084 of the CA
When an inaccurate declaration is made before the service
customs due to the dispatch of a postal shipment for commercial purposes or
industrial, the provisions of article 954 of the CA will apply
Unjustified possession of foreign goods for commercial purposes or
industrial
Fiscal Instrument - Internal Taxes
Article 985 - Whoever has in their possession for commercial purposes by any title
or industrial goods of foreign origin, subject to tax payment
interns, that I will not present the corresponding tax instrument applied, according to what
those in force will be sanctioned with the confiscation of the
merchandise in question and with a fine of one to five times its value in
plaza.
This formal violation has been established with the purpose of putting
a defense for goods such as alcoholic beverages, cigarettes, etc. that
they usually enter, violating customs controls, in particular, to
through the so-called 'ant smuggling', which is very difficult to combat due to
of the social connotations that it has and the high tax rate.
The fiscal instruments provided for this purpose serve a dual objective: they certify
the payment of internal taxes and, for customs purposes, the legitimate introduction
to the country of the goods to which they apply.
The type of infraction under consideration penalizes simple possession (for commercial purposes and
industrial) for the fact of not having applied the identification elements of
the goods subject to internal taxes.
Customs Stamp
Article 986 - Whoever has in their possession for commercial purposes by any title
or industrial goods of foreign origin, which I will not duly present
applied the means of identification that she may have established
National Customs Administration will be sanctioned with the confiscation of the
merchandise in question and with a fine of one to five times its value in
plaza.
In order to strengthen control tasks in the secondary customs area and in the
exercise of the delegated functions and powers (art. 23 section l of the CA, current
Decree 618/97), the customs service has established Identification Regimes.
of certain goods of foreign origin (such as: textiles, electronics,
watches, optics, etc.) that importers must necessarily comply with
moment to lawfully introduce it to the plaza, for which it is supplied to them
the customs stamps that must be affixed or applied to your products.
By virtue of this, all holders of merchandise of foreign origin for purposes
commercial or industrial that does not properly apply the means of
identification established by the customs service for her will be
susceptible to sanction according to what is established in the infringement type
previously transcribed.
Legitimate Possession
Article 987 - Whoever holds in their possession for commercial purposes by any title
or industrial goods of foreign origin and I will not prove, upon request
of the customs service, that it was lawfully released to the market, will be sanctioned
with the seizure of the goods in question and with a fine of one to five
times its market value. For the purposes of the verification referred to this
article, only the enabling customs documentation of the respective will be accepted
importation. The provisions of this article shall not apply when the fact
it will fit into any of the assumptions provided in articles 985 and 986.
One of the necessary requirements to establish the offense is the inability to
to validate the legitimate introduction of the merchandise, that is, that it has been released
legally to the square, which can only be demonstrated - in principle - through the
enabling customs documentation, that is, the import clearance
through which the operation was processed in the case of being a direct importer
The evidential rigor of article 987 is intensified by the provision contained in the
Article 8 of Decree 4,531/65, regarding the establishment: "Only the means will be accepted
of proof that is specifically established in each case, being irrelevant the
offering any other means of evidence in default of the required ones, so that
they will be rejected without further processing even if they could demonstrate the legitimacy of the
holding, Introduction or compliance with tax obligations.
On its part, Article 9 of the mentioned regulation states: "Without prejudice to the...
established in the other provisions of this title and in order to be able to
determine at any time its legitimate introduction to the country and correct use or
the use of all commercial operations with goods of foreign origin must
performed through the granting in favor of the person receiving the goods for
any title, of an invoice, receipt, delivery note or other document where it is stated,
regardless of others, the following specifications with characters
... d) quantity, type, quality, and origin of the goods... e)
numbers, year and customs that issued the dispatch or policy by which it was nationalized
the merchandise..." all of this without prejudice to the clarification made by its article 12 on
regarding the 'additional character' of said documentation in relation to the
certificates and required evidence.
The jurisprudence, particularly that of the Supreme Court of Justice of the Nation,
tempered the rigidity of the discussed rules and accepted in a peaceful manner
repeated application in customs enforcement of the principle of good faith
from the fork of foreign merchandise, provided that the respective proof is
sufficient and does not raise doubts.
In addition to the fines and confiscation penalties provided for in Articles 955, 986 and
987, the customs service may impose the closure of the premises as a penalty.
the trade where the merchandise will be found for a period of up to one year and in
In the case of a second recidivism, the closure will be for a minimum period of six.
months up to a maximum of two years, and also the disqualification to exercise the
trade for equal time.
Also subject to sanctions is anyone who has transferred for commercial purposes.
or industrials, merchandise of foreign origin that has not been applied
respective tax instrument, which will not carry the means of identification in the
form provided in the relevant regulations or that I will carry out this
transmission without meeting the requirements that would have been established for this purpose.

Other transgressions
Those who will be fined are:
a) Provide inaccurate or false reports to the customs service;
b) They refuse to provide the reports or documents that are required.
customs service
c) Hinder or obstruct the action of customs service.
Likewise, those who violate the provisions will be subject to financial penalties.
duties imposed by customs legislation, whose event was not foreseen by a
specific sanction and produced or could have produced a tax detriment or
it could have affected customs control.

Procedure for violations

Stages of the infringement procedure (1080/1117)
COMPLAINT
|
DISMISSAL (raise DGA approval if customs value of goods exceeds
$2180 – art. 1115
|
OPENING OF SUMMARY (25 days) +-----FINAL ACQUITTAL (elevate
DGA approval if Customs value exceeds $2180 - art. 1115)
|
VIEWING PERIOD (10 days)--EXTINCTION FOR VOLUNTARY COMPLIANCE
|
+--------DOES NOT APPEAR: REBELLION
|
OPENING OF THE CASE FOR EVIDENCE (40 days)
|
ALLEGATION (6 days)
|
LEGAL OPINION (When the Administrator is not a Lawyer)
|
ADMINISTRATOR RESOLUTION (60 days) - ACQUITS - raises approval DGA
art.1115
|
CONDEMNATION
+ REVOCATION APPEAL - 3 days before the same Administrator
|
RECOURSE (15 days)
|
+-------------+---------------+
||
APPEAL CONTESTED CLAIM
(Before the Tax Court) (Federal Justice)
(+ $173.00)
I----- CONFIRM: Case Judged---I
15 Days payment or Executive Judgment

Some common and special provisions

a) Address: It must be established within the urban area where the office
the customs authority will have its seat, under the warning of being considered that it has
established in the customs offices, being notified by law
all provisions or resolutions automatically on Tuesdays and
Friday or the next business day (fictional notification).
b) Deadlines: If they do not exceed 30 days, they will be counted in business days
administrative and presentations can be made within the two
first business hours of the next day. Procedural deadlines begin to
run from the next business day following notification. Proceedings that must
practiced outside the customs office seat, will remain
extension of deadlines by 1 day for every 200 km or fraction not less than 100 km.
c) Legal sponsorship: When legal issues arise, it is mandatory.
d) Supplementary application: Code of Criminal Procedure for Justice
Federal.

The resources
Appeal for Revocation
Proceed only against the acts mentioned below:
a) the one who denies the legitimacy to act;
b) the one who declares the rebellion;
c) the one who declares the lack of merit to open the case for proof;
d) the one who denies offered evidence measures;
e) the one who denies the extraordinary period of evidence.
The appeal must be filed within three days from the notification.
of the resolution whose revocation is sought, in order for the administrator to
revoke by contrary order within ten days of receipt, having to be taken into account
The ruling issued will have final authority.
Appeal Resource and Contentious Lawsuit
Aside from the appeal for revocation that is regulated in relation to certain acts
Regarding procedures in customs, it is relevant to refer here to the resources.
against the final resolutions issued in contentious proceedings in
Customs headquarters; resources that are processed before higher and different instances than the
of customs service and which are either directly National Justice or lead to
her. It is about the resources: of appeal before the Tax Court and of lawsuit
contentious before the National Justice.
Article 1132
1. Against the definitive resolutions of the administrator, issued in the
repetition procedures and for the violations as well as in the
assumptions of delay due to no resolution being issued in these two proceedings
within the deadlines specified for this purpose, it may be optionally filed and
exclusive
a) appeal resource before the Tax Court; or
contentious demand before the competent judge.
2. Against the final resolutions of the administrator issued in the
challenges procedure in the cases provided for in article 1053, paragraphs
a), b), c), d) and e), as well as in the cases of delay due to not being issued
resolution in the appeal procedure within the specified deadline
Only the appeal will proceed before the Tax Court.
The resolutions issued are excluded from this aspect of the recourse regime.
in the case of the procedure for challenging the alleged residual or generic of
item f) of article 1053, and the resolutions issued in the proceedings for the
crimes in customs jurisdiction, whose resources have different regulations.
The scheme of the Code is: the regulation of the resources that correspond to the
each case and its effects, in Chapter 2 of Title III, and then the regulation of
procedure according to the appeal filed, this is the case before the Tax Court in the
Chapter 3, if before the Justice in Chapter 4, and if the sentence is appealed
Fiscal Court before the Federal Chamber in Chapter 5.
The resource that corresponds against the final resolutions issued in the
customs repetition procedure, or against final resolutions
dictated in the customs procedure for violations, or in the cases of
delay in the issuance of the resolution in the two previously mentioned proceedings
indicated within the deadlines set for this purpose, is, at the option of the interested party and
exclusive of the other once the option has been made:
a) Appeal before the Tax Court, or
b) Contested demand before the National Justice.
The resource that corresponds:
a) Against the final resolutions issued in the customs procedure of
challenge in the cases of paragraphs a) to e) of article 1053 (excluding that of
item f), or
b) In cases of delay in the issuance of a resolution in the procedure of
challenge within the period established for this purpose, is exclusively the appeal of
appeal to the Tax Court (art. 1132).
The deadline for filing, excluding cases of delay - which have no deadline and are
at the request of the interested party, it is fifteen days from the notification of the resolution,
in the two resources (expiration period -arts. 1139 and 1183-).
Both resources have a suspensive effect (art. 1134). Of course, this provision
it is irrelevant to the repetition procedure and to the case of challenge
of the act that denied payment of export incentives (case of item d) of the
art. 1053). On the other hand, it is relevant in all other cases that, except for the act
for which prohibitions apply, they carry a monetary requirement; and it is also
relevant to the case of prohibitions: article 1136 correct wording
Clarification that the suspensive effect does not imply authorization for disbursement, but
It is important to prevent the automatic dispatch of the merchandise.
We clarify that against the resolutions of the judge in Administrative Litigation or
Federal Judge of the interior in contentious claims for resources of the
Chapter 2, there is the appeal resource before the respective Federal Court (art.
1028, subsection b)) governed by the rules of the Civil and Commercial Procedural Code
when it comes to the repetition of taxes and those of the Code of Procedures in the
Criminal when it comes to offenses.
Likewise, against the definitive judicial resolutions and the judge.
customs administrative in the cases of customs offenses according to the respective
competencies under the dual jurisdiction regime exist in both cases
appeal resource before the Economic Criminal Court of the Capital or before the
Federal Interior Courts, where applicable, with the regulations of the Code of
Criminal Procedures (arts. 1028, section a) and 1029).