Correcta aplicación del esquema sancionatorio en la legislación aduanera por el ingreso ilegal de mercancías no declaradas.

Abstract

Ecuador, being bordered by Peru and Colombia, is a daily victim of different customs infractions such as receiving, fraud and smuggling, the latter being the most applied, in such a way that it harms the country's economy. For this reason, thanks to the National Customs Service of Ecuador (SENAE), which regulates and controls the entry and exit of goods, these irregularities can be controlled to the maximum, duly complying with the corresponding sanctions established in the COPCI and the COIP. This work was carried out with the objective of identifying the correct application of the sanctioning scheme in the customs legislation for the illegal entry of undeclared goods, through the exhaustive review of the Integral Penal Code (COIP) and the Organic Code of Production, Commerce and Investments (COPCI), established in Book V of Competitiveness and Customs Facilitation. For the solution of the case study, the qualitative approach was used through a documentary analysis, since scientific articles based on the research topic and legal sources were thoroughly reviewed. It was evidenced that the solution of the case was treated as a contravention with smuggling conduct and not as a crime, and the corresponding sanction was calculated according to what is stipulated in the COPCI in Art.- 191 Applicable Sanctions literal g) and finally it was determined that the owner of the merchandise should pay a fine of $ 2,910.31.