Estudio de caso de una contravención aduanera y sus implicaciones legales en base a la normativa correspondiente.

Abstract

Despite customs controls, the criminal conduct of smuggling is one of the most prevalent customs offenses in Ecuador, becoming one of the main problems affecting all spheres of national economic and social development, specifically because the corresponding taxes are not paid on the goods. These acts are carried out at a higher level in those cities that have land borders, because in this way these activities are carried out more easily. Taking into account that these illicit activities occur very frequently, the present work aims to identify the customs infraction or crime of the case established in the practical reagent through the analysis of the regulations in force to determine the corresponding legal repercussions. For this purpose, a descriptive research with a qualitative approach was carried out, consisting of a search for information in secondary sources such as: scientific articles, official pages and legal bodies related to the subject. At the conclusion of the investigation in the legal bodies related to customs legislation, such as the Organic Code of Production, Commerce and Investments, its regulations and the Integral Organic Penal Code, it was determined that the merchandise, having an amount of less than 10 SBU, determined the commission of a customs contravention typified as smuggling conduct, for which a fine of 70% of the maximum fine of the criminal type of smuggling was established, without obviating the payment of taxes.