“Procedimiento aduanero para sancionar la subvaloración en la importación de mercancías. "Caso Corporación Hidalgo S.A”.

Abstract

Trade is a key factor for the development of a country. In the city of Machala we have different kinds of trade, such as electrometric, garments, food among other things; and as any exchange of goods or services must be governed by rules and regulations that in international trade are the Organic Code of Production, Trade and Investment (COPCI), and its regulations, and the Organic Code of Comprehensive Criminal (COIP), among others . In this case we will focus on the commercial activity of Corporación Hidalgo SA, which are white goods appliances that were subject to concurrent control in the SENAE and it was discovered that there is an undervaluation in the prices of their merchandise and for this we apply a customs procedure of sanction based on the aforementioned customs legislation, explaining what is customs fraud and a contravention.