Crime Tobacco Smuggling

In Spain, the tobacco smuggling crime is legally punishable, being hardened 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 Suppression 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 involves a profit of less than €1,000. The serious will be if it exceeds this amount, but does not exceed €6,000, of which it will be considered very serious. 

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

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

In it tobacco smuggling crime certain products are imported, exported or marketed without declaring them to customs and without paying taxes. Including customs duties, or trade of products prohibited by law. 

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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 they are 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 crime of tobacco smuggling It is regulated by Organic Law 12/1995 on the repression of smuggling. It includes a multiplicity of diverse behaviors and with respect to various goods such as weapons, drugs, impermeable 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. Conducts that constitute solely administrative offenses are also included in the aforementioned law. 

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

Article 2 of Organic Law 12/1995 contemplates the different conducts that constitute the crime of smuggling. In the fact of tobacco smuggling crime consists of importing or exporting them without submitting them to customs clearance.

It talks about the concealment before acting of the customs administration or carrying out acts of commerce without accreditation. This involves the possession or circulation of goods in lawful trade of legal import

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 about the nature of the products.

Nuances of the crime of tobacco smuggling in the legal provision 

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

All this complemented with a precise management of European customs regulations. 

The considerations regarding the tobacco smuggling crime they must determine the laws regarding tobacco leaves. Law 38/1992, on Excise 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 the boxed cigarettes, to roll and the other types of tobacco to smoke.

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

For 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.

Cigars, cigarillos and cigarettes are considered, which can be smoked without further industrial transformation. It is largely due to the production entered by subjects illegally. 

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

The crime of tobacco smuggling as a sanction in Spain

He tobacco smuggling crime it is intrinsically related to the law to the crimes of smuggling. Where the possibility of committing the crime of attempt smuggled.

According to the current wording, those who obtain or intend to obtain the dispatch of stagnant merchandise are penalized. 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 liquidate 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 payable. Administratively it will be for the person responsible for the crime in order to repair 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 in 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 offence. When it does not constitute a crime or administrative infraction of contraband according to its specific legislation. 

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

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