Criminal responsibility in the customs article

Abstract

The violation of the regulations and laws that the Customs Administration undertakes to implement entails a criminal liability, either in confronting the perpetrator, whether he is a natural or legal person or partner, on the basis of the contribution, in accordance with the general rules of the law, as it is borne by the beneficiaries of fraud.

Given the specificity of customs crimes that are merely a material act in violation of the law, without searching for criminal intent, their occurrence entails a special criminal liability, borne by persons who have not been proven. Personal contribution to them, regarding fraud attributed to them by the Customs Administration, for the mere physical seizure of the merchandise subject to fraud, which is a conclusive presumption, which can only be disposed of with proof of force majeure, in addition to the liability based on the presumed error for certain professional activities, and more than that. They are based on mere preparatory work that does not rise to the level of starting implementation, to protect the customs territory, and this is exceptionally infringing on the presumption of innocence, but it corresponds to the imperative need to protect the economy.