Tobacco Smuggling Crime

In Spain, the tobacco smuggling crime is legally punishable, with the sanctions in recent years. The main reason is the increase in tobacco prices, the level socioeconomic and legal limitations.

It is very important to be well informed about the meaning of the export, import, shipping, customs, and prohibited merchandise. Ignorance of the law regarding the crime of tobacco smuggling is the main reason for the sanctions. 

The Organic Law for the Repression of Smuggling as deterrent measures. In it tobacco smuggling crime the fines increased in value, being committed in different degrees.

The crime of tobacco smuggling in Spanish jurisprudence

He tobacco smuggling crime It can be committed in its mild form, when the smuggling implies a profit of less than €1,000. The seriousness will be if it exceeds this amount, but does not exceed €6,000, of which it will be considered very serious. 

Are you looking for a lawyer specializing in Criminal Law?

We help you find a criminal lawyer.
We have a wide network of collaborating lawyers.

Please enable JavaScript in your browser to complete this form.

In both cases, the fines are proportional to the value of tobacco. The respective instances evaluate the evidence of each case to impose fines.

Smuggling is the introduction into a certain area of products that are prohibited or controlled by the state. The objective is illegal trade, those that have a high tax burden.

In it tobacco smuggling crime import, export or market certain products without declaring them at customs and without paying taxes. Including customs duties, or trade of products prohibited by law. 

Vessel Smuggling Crime 1
Tobacco Smuggling Crime 3

The abolition of borders between Member States and the creation of a special community regulation regulates the customs transit. This has led to penalizing non-compliance with this European regulation (Community Customs Code) as contraband. 

This link means a complex criminal figure that increases when included in the types of crimes by the subjects.

Where the association occurs by active subjects with other criminal people several times at the same time. In these cases the element of drug trafficking and counterfeiting is included.

Regulation of the crime of smuggling

He tobacco smuggling crime It is regulated in Organic Law 12/1995 relating to the repression of smuggling. It includes a multiplicity of diverse behaviors and with respect to various goods such as weapons, drugs, waterproof products. 

All of them constitute a criminal offense and whose common denominator is the violation of the control exercised by the customs authorities. The objective is to protect both the recovery interests of the public estate like public order.

This includes health policy or State monopolies, giving rise to a multiplicity of legal assets protected. Conduct that constitutes only administrative violations is also included in the aforementioned law. 

The difference between the administrative offense and the crime lies in the value of the goods that are smuggled. 

Article 2 of Organic Law 12/1995 contemplates the different behaviors that constitute the smuggling crime. In the fact of tobacco smuggling crime It consists of the import or export without presenting them to customs clearance.

It talks about the concealment before the performance of the customs administration or carrying out commercial acts without accreditation. This involves the possession or circulation of goods in licit trade of legal importation

The import, export, sale or circulation of products or substances whose distribution is exclusive jurisdiction of the State. The applicable legal provisions will be when the merchandise is obtained through false documents regarding the nature of the products.

Nuances of the crime of tobacco smuggling in the legal provision 

He illicit trafficking crime It is a complex crime with a multidisciplinary vision. For its application and defense, it requires deep and detailed knowledge of both the law. 

All this complemented with precise management of European customs regulations. 

The considerations regarding tobacco smuggling crime They must determine the laws regarding tobacco leaves. Law 38/1992, on Special Taxes, in article 56 defines the concept of tobacco products. 

Always keeping in mind the elements of the commercial production. The effects of the special tax levied are maintained. 

Being boxed cigarettes, rolling cigarettes and other types of smoking tobacco.

Article 59 provides details on the tobacco smuggling crime. Section 4 of that standard establishes certain precepts.

For the purposes of this tax, it is considered smoking or cutting tobacco, spun or pressed on a plate. Being the case that it is not included in the previous sections.

They are considered cigars, cigarillos and cigarettes, which can be smoked without further industrial transformation. To a large extent it is due to the production that subjects introduce illegally. 

The tobacco residue put up for retail sale other than those mentioned and which are susceptible to smoking. The resulting remains of tobacco leaves and by-products will be products derived from it.

The crime of tobacco smuggling as a penalty in Spain

He tobacco smuggling crime It is intrinsically related to the law to smuggling crimes. Where the possibility of committing the crime of attempted smuggling is established.

According to the current wording, sanctions are imposed on those who obtain or attempt to obtain the clearance of stagnant merchandise. Regarding the assessment of contraband goods, it is relevant to point out what is established in article 10 of the LORC. 

In the proceedings for the tobacco smuggling crime, civil liability includes the entire unpaid tax and customs debt. 

Understanding that the tax administration could not settle due to prescription, expiration or any other legal cause. The amount of these is generally determined on the value of the assets and not on the amount of the tax debt.

The criminal court will be in charge of determining the amount of the fraudulent royalty and interest late payments payable. Administratively it will be for the person responsible for the crime with the objective of repairing the damage caused.

 The main practical advantage of such a system is that the tax administration has more information and the means to act more quickly within the framework of the enforcement procedure. 

Article 62 of Royal Decree 1199/1999 establishes that the sale of tobacco without due administrative authorization It is a minor infraction. When it does not constitute a crime or administrative offense of smuggling according to its specific legislation. 

It is included in the tobacco smuggling crime the unauthorized storage of tobacco products for sale. These violations can be punished with a fine of up to 3,005.06 euros.  

The imposition of sanctions is the responsibility of the Tobacco Market Commissioner which is an autonomous body. It is attached to the Undersecretary of State for Finance and Public Administrations.