Análisis de la legislación aduanera y penal para determinar sanciones por rompimiento de candados y sellos en los depósitos temporales.

Abstract

The importance of the customs authority is that has been established as a development factor in the economy of the Nations, since through it promoted trade. Among the functions of the customs control, which consists of the set of measures designed to ensure compliance with the legal framework in the exercise of its powers of foreign trade relating to the analysis, monitoring, investigation, is checking and control over the inputs and outputs of goods within the customs territory. In Ecuador, this feature makes it the Servicio Nacional de Aduana del Ecuador – SENAE, through rules and procedures. In this context, the present investigation deals with a specific problem of customs offences do penalties do apply for customs offence in the case of breakage of padlocks and seals in temporary deposits? The purpose of the research to explain the sanctioning procedure should be applied by customs offence in the case of breakage of padlocks and seals in temporary deposits. The methodology applied in this study consisted of the analysis and detailed review of the punitive legal framework of customs offences. The research results allowed to know type of customs violation, the sanction and the applicable procedure for prosecution.