Faltas reglamentarias aduaneras : procedimiento y su apego a las garantías del debido proceso.

Abstract

Those involved in foreign trade operations are subject to the control authority of the National Customs Service of Ecuador (SENAE). In order to ensure compliance with what is due, this entity has typified, through the Organic Code of Production, Commerce and Investment (COPCI) and its regulations, the actions or omissions that constitute infractions. One of its objectives is to prosecute and punish customs infractions, whether they are regulatory offenses or contraventions; In this sense, it has regulated the procedures to be followed to establish responsibility and sanction the offenders, however, in practice, the person administered is sanctioned regardless of the formalities prescribed in the supreme norm, since due to an error of interpretation of article 175 of the COPCI, the SENAE contemplated that to sanction the regulatory offenses, the simple transgression of the norm would be enough, This, in addition to the fact that the regulation of this legal body, which is supposed to establish the procedure to sanction this type of infractions, has not been dictated observing the guarantees of due process provided in the Constitution, which has caused the violation of the fundamental rights of the administered parties