CCL informs its clients regarding Economic Crimes Law No. 21,595 dated August 17, 2023, in relation to customs offenses under the Customs Ordinance, which entered into force on the date of its publication in the Official Gazette.
The most relevant changes regarding the application and sanctioning of customs offenses are contained in Article 2 of Economic Crimes Law No. 21,595, which establishes that acts constituting customs and tax offenses are considered economic crimes, provided that the act was committed in the exercise of a position, function, or role within a company, or when it was carried out for the economic or other benefit of a company.
Review the analysis prepared by the Partner of the Legal and Tax / Customs Litigation Area at CCL Auditores Consultores, Francisco Orellana, regarding the law.