Estudio de caso y la determinación de una contravención aduanera e implicaciones legales en base a la normativa existente.

Abstract

At present it can be observed that within Ecuador, despite the existence of customs controls, conflicts related to criminal conduct by people continue to be observed, at the moment they incur in smuggling, which is a problem which is constituted as crimes or customs infractions, being this very common in the country, smuggling has become over time one of the main problems because it generates repercussions in the vast majority of the spheres involved in economic development and national social, mainly because the income of the values corresponding to the taxes generated by the merchandise is not available. The objective of this work is to determine the sanctions, infraction or customs crime presented within the practical reagent through the analysis of everything related to the current regulations for the determination of the corresponding legal consequences. It was considered appropriate to use a descriptive methodology with a qualitative approach, taking into account that we worked with information from primary and secondary sources such as: scientific articles, legal regulations, official state pages and different legal bodies related to the case. For this reason, it can be concluded that the investigation requires the recognition of everything related to customs legislation, which is immersed in the Organic Code of Production, Trade and Investment, its regulations and the Comprehensive Organic Criminal Code, depending on For this reason, it was identified that the amount within the crime committed is less than 10 SBU, thus being only a customs violation.