Aplicación del esquema sancionatorio aduanero implicado al tránsito de mercancías vía terrestre en el Ecuador.

Abstract

Smuggling is and will be one of the great problems that affect the economy of all nations, Ecuador being a country that borders two nations to the north and south, makes it a country exposed to the circulation of all kinds of merchandise, seriously affecting the development of its economy and its social development. This project was developed in order to establish the sanction scheme applicable to the case presented, analyzing each factor that allows the identification of a serious breach of the Customs Law and violates the country's economic law. In the case presented, ten types of products of unknown origin were identified, the analysis of each product through the provisions of the Ecuadorian Customs legal regulations and taking referential values from different records such as scientific articles, magazines, web pages and associated legal bodies. To matter. At the conclusion of the investigation, it was identified that according to the provisions of the Comprehensive Criminal Organic Code (COIP) and in accordance with the Organic Code of Production, Trade and Investment (COPCI), it could be determined that the merchandise having an amount greater than 10 USB of the worker and without the possession of documents that justify the legal origin of the foreign merchandise that has been inserted in the national customs territory, will be sanctioned with a custodial sentence of 3 to 5 years and a fine of up to three times the customs value. of the merchandise subject to crime.