Abstract

GONZALEZ BIANCHI, Pablo. Evident mistake, guilt and typicality in the customs infractions. Rev. Derecho [online]. 2019, n.20, pp.91-157.  Epub Dec 01, 2019. ISSN 1510-3714.  https://doi.org/10.22235/rd.vi20.1873.

Customs infractions are a species of administrative infractions. To those infractions the general principles of punitive law are applicable. However, such infractions have distinctive features, due to the special functions of the Customs Authority and to institutes such as customs declaration, evident mistake (the latter legally ruled and with characteristics and consequences thoroughly analyzed by specialized scholars and courts in Uruguay and in Argentina). Punitive customs law, as well as tax law, has a certain number of penalties. This is due to the existence of a concrete determination of the legally protected value. In the non-regulated aspects, the customs infractions regime must be completed with the concepts and principles of the punitive law in general and the criminal law in which the concepts of guilt or willfully misconduct and typicality have been developed very deeply. This is even when the legislator has maintained in the new Uruguayan Customs Code traces of the objective responsibility in certain infractions. The error as a mean of exclusion of guilt, has certain particularities considering the existence of the concept of evident error in customs law. Here we intend to develop the mentioned concepts and examine certain customs infractions ruled in the local law.

Keywords : evident mistake; customs code; customs declaration; legally protected value; facts and law mistake; value fraud; counterfeit..

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