Análisis de infracciones aduaneras y sus respectivos procedimientos sancionatorios en un control concurrente según la normativa ecuatoriana.

Abstract

Trade is a key for the development of a country. There is currently an increase in freight traffic, where each country’s customs must be governed by rules and regulations of international trade such as the Organic Code of Production, Trade and Investment (COPCI), and its Customs Facilitation regulations, and the Organic Code of Comprehensive criminal (COIP), among others. In the present case, Mr. Adolfo Espinoza, who is dedicated to import goods, was subject to concurrent control in the SENAE, where it was determined that it committed for importing goods without presenting the accompanying documents along with the customs declaration. Therefore, the different legal bases for applying a customs penalty process based on customs legislation were analyzed, resulting in the fact that a contraventión was committed and not a crime.