Determinar en base a la normativa vigente, las consecuencias legales y procedimientos por el delito aduanero presentado en este caso.

Abstract

In Ecuador, smuggling is more than a crime, it has become a social problem that is gaining strength every day, especially in border areas. Specifically in the Rumichaca International Bridge that connects the border cities of Tulcán-Ecuador and Ipiales-Colombia, 48 illegal steps have been registered to evade customs controls. Taking into account that such acts of smuggling harm the economy, commercial and industrial development of a country, Tulcán customs constantly carry out customs controls in order to monitor the entry, transfer and exit of merchandise. In this sense, a case of smuggling is presented, classified as a customs violation according to the Organic Code of Production, Commerce and Investments. Therefore, the objective is to analyze the current Ecuadorian regulations to determine the sanctioning procedure applicable to an act of smuggling. To meet this objective, descriptive research was carried out under a qualitative approach, based on the review of articles in scientific journals and especially the Ecuadorian legal regulations. As a result, it had to be a customs violation, the sanctioning procedure begins with the apprehension of the merchandise, subsequently the presumed responsible is notified to present the respective documentation that evidences its legal possession, in case of not having it, to release Your merchandise must pay the respective fine, customs taxes, in addition to the vehicle storage and insurance fee.