The Executive Power published, this Saturday, March 26, the Customs Crimes Law (LDA) with the aim of updating its regulations and ensuring that it continues to be an effective mechanism for the repression of customs offenses.
In accordance with Legislative Decree No. 1542, published in El Peruano, the modification of the norm seeks to establish a clearer and more expeditious process, which allows greater efficiency in the investigation and completion of casestherefore, ensures the due accusation and repression of offenders and generates greater disincentives for said users to commit this type of practice.
Thus, the smuggling shall be punished with imprisonment for not less than five nor more than eight years and with 365 to 730 day-fines, provided that the value of the merchandise exceeds four (4) tax units (UIT).
Among the causes for the crime of smuggling we find:
- Internment of merchandise from abroad to Peruvian territory, subtracting, eluding or circumventing customs control.
- Extract merchandise from the national territory, subtracting, eluding or circumventing customs control.
- Does not present the goods for verification, physical examination or other customs control action within the customs clearance process. The action of hiding or subtracting the merchandise from customs control is equivalent to non-presentation.
- Extracts, consumes, disposes or uses the goods that are in the primary zone delimited by the General Customs Law, without the Customs Administration having granted the release or authorized the withdrawal, as appropriate.
- Consumes, stores, disposes or uses the merchandise during the transfer, authorized by the Customs Administration, from one primary zone to another, for its physical examination or other customs control action, without the prior payment of taxes or levies.
- Import goods from a free zone, special customs treatment zone or special taxation zone and subject to a special tariff regime towards the rest of the national territory without having the authorization of the Customs Administration, the prior payment of differential taxes or without the compliance with other legal requirements.
- Drives in any means of transport, circulates, embarks, disembarks or transships merchandise within the national territory, without having been subjected to customs control.
For its part, the Ministry of Economy and Finance (FEM) pointed out that the measures issued reduce the costs incurred by public institutions that participate in the repression of these illicit acts, allowing the competent authorities to focus their attention and resources on cases that involve greater fiscal damage to the State.
Another of the approved measures is to regulate the types of customs revenue fraud independently, which will also be punished with imprisonment of not less than five nor more than eight years and with 365 to 730 days fine. .
Likewise, a minimum amount of fiscal damage was established for an act to be considered as a crime of income fraud; new early termination and reward mechanisms were established to make them more effective; and it was determined that non-enforceable sanctions can be replaced by fines.