Responsabilidad del agente aduanero en la transmisión de la declaración aduanera y el procedimiento sancionatorio por falta reglamentaria.

Abstract

The practical reagent that will be resolved below is about a customs agent who made a mistake in the transmission of the customs declaration that was not subject to correction since the computer system did not allow it, the infraction committed by the OCE was identified and likewise the sanction along with its procedure. In the development of this work, it is evident the use of scientific journals that are very useful to mention important concepts such as: Customs Broker, Customs Declaration, Infringement, Regulatory Faults and Sanctions, which are the basis for better understanding way everything related to the case. Based on the COIP, COPCI and the Reglamento al Título de la facilitación aduanera para el Comercio, del Libro V del COPCI was able to determine that the infraction committed by the Customs Agent belongs to a Regulatory Failure and that the penalty is 50% of a Unified Basic Salary (SBU) with the exception that reference is made to an export less than 10 SBU where the fine will be only 10%.