Análisis del artículo 301 numeral 6 del código orgánico integral penal ecuatoriano en materia de contrabando aduanero.

Abstract

This work was carried out with the objective of solving a practical case assigned in the framework of the graduation process. In its solution, we are faced with the need to identify the most important characteristics of the criminal offense of customs offense in the Ecuadorian legislation. We developed it by means of a qualitative methodology on the documentary analysis of the doctrine and of the customs criminal legal framework pertinent to the subject. We are faced with an important regulation in terms of procedure, sanctions and fines, in a recent context of legal changes. We were able to conclude that the criminal customs offense under study is typified as any action or omission that seeks to evade the payment of corresponding taxes for the importation of merchandise. Ecuador has specific regulations on sanctions and regulations on the subject.