Análisis del procedimiento legal para la aplicación de sanciones en caso de comisión de contravención aduanera según normativa vigente.

Abstract

In Ecuador, the illegal entry of goods has become an endless problem for the customs administration and for the country’s economy, because vehicles frequently move through the border area carrying foreign goods that are not registered, and in some cases manage to evade surveillance controls and operations; however, there are those who do not fulfil their duties and are discovered by the customs authority, in this case the National Customs Service, which acts in accordance with the relevant regulations, in the event that an unlawful act or infringement is found. In the following project, a bibliographic review is carried out through which information is collected in accordance with the case presented, in order to provide a detailed explanation of the processes carried out by the parties involved and stipulated in the current legislation, to sanction the detected infringement. This project is intended to demonstrate the procedures that, according to the Law and regulations regulating the customs area, are applicable to resolve and judge as appropriate the violation committed in the case.