The Evolution Of Penalties: From Criminalization To Taxation

Previously, the customs law penalized dealing with materials and goods imported under the temporary admission system for purposes other than their original importation. However, this changed with Article (98) of Law 66 of 1963, later superseded by Law No. 157 of 2002. The legislative update eliminated the criminal penalties, and instead required importers to pay the applicable taxes, fees and additional tax.

Herein we refer to a case where the Public Prosecution accused (S) & (S) of smuggling goods documented in the papers and using them for purposes other than what they were imported for. These goods, released under the temporary admission system intended for manufacturing and re-export, were misused, and the prosecution sought their punishment.