The Supreme Court warned that the fines contained in art. 954, app. 1, Inc. b) and c) of the Customs Code, are substantial fines, since the transgression regarding the veracity and accuracy of what was declared “directly violates customs control”.
In that order of ideas, it considered that the assumptions examined (vgrs. art. 954, section 1, subsections b) and c) of the Customs Code) do not fit into the provision of the fourth paragraph of art. 56 law 27,260, regulated by art. 6 of RG 4007-E/17 (AFIP).
In this way I endorse the technical position of Customs, pointing out that fines considered substantial are only forgiven when the tax obligation attached to it is canceled (art. 954 ap. 1inc. a) of the CA).
Without a doubt, the ruling of the Supreme Court has delved deeply into the customs matter, considering that the inaccurate declaration not linked to the payment of taxes, cannot be condoned as merely formal fines, since, technically, said infraction turns out to be always substantial.
Director General of Customs.
Source: Ambito
