In brief

On 26 March, 2022, Legislative Decree No. 1542 ("Decree") was published, by which certain provisions contained in the Law on Customs Offenses was approved by Law No. 28008.

The objective of these modifications is to seek a clearer process regarding the investigation and termination of customs offences.

In depth

Here are the main amendments introduced by the Decree:

  • The criminal acts of smuggling and customs revenue fraud are regulated and identified independently, determining the minimum degree by which the processes will be prosecuted.
  • New mechanisms for early termination and immediate proceedings are established in accordance with the provisions of the Code of Criminal Procedure.
  • It is determined that the unenforceable sanctions related to the temporary or definitive closure of establishments or temporary internment of vehicles can be replaced by fines.
  • A procedure is approved for the payment of a reward to a whistleblower who submits information relevant to the prosecution of the crimes provided for in the Customs Crimes Act.

As a criticism of these modifications, an important opportunity was lost to establish a new regime of aggravating and mitigating factors, aligning it with the Trade Facilitation Agreement of the World Trade Organization applicable to our country.

The Decree will enter into force on the date on which the adequacy of the Regulation of the Law on Customs Offenses comes into force. The executive branch has until 25 June of this year to make this adjustment.

We hope that this information will be useful to you and your company. If you require legal advice on this issue, do not hesitate to contact us.