Análisis del procedimiento sancionatorio aplicable ante una contravención aduanera en base a la normativa legal vigente.

Abstract

In Ecuadorian territory, many regulatory faults are often committed for not presenting the respective documents that support the origin and provenance of the product, they usually occur in cities that are near the border due to ignorance of the requirements for goods from other countries can circulate normally. Therefore, government agencies have established regulations for the different cases that may arise due to the multiple operations carried out in those areas prone to customs fraud, smuggling, among other cases. The present work was carried out with the purpose of solving a practical case of the subject of Customs Legislation II assigned as complex graduation work. For which the present investigation is resolved with the purpose of evidencing the customs frauds that are committed in the different routes of entry and exit from the country. For this, a descriptive investigation was carried out, the conceptual and legal characteristics were analyzed, and it was evidenced that it was a customs violation in which the sanctioning procedure was analyzed based on current legal regulations.