What the course covers
The first block sets the thresholds. Organic Law 12/1995 on the repression of smuggling places the smuggling offence at a value of goods equal to or above EUR 150,000 in Article 2(1), at EUR 50,000 for dual-use items in Article 2(2), and at EUR 15,000 for manufactured tobacco. Below those figures the conduct is an administrative smuggling infringement. Article 3 sets, for legal persons, a fine of between twice and four times the value of the goods.
The second block works through the overlap with other routes. The offence against the public finances under Article 305(3) of the Spanish Criminal Code, set at EUR 100,000, and the tax penalty under Article 191 of Law 58/2003, the Spanish General Tax Act for failing to pay the debt. The course practises how these are ordered when the facts are the same.
The third block is defence. Notification of the customs debt under Article 103 of Regulation (EU) No 952/2013, with the period extended to ten years where the debt arises from an act liable to criminal court proceedings. Written submissions in the penalty procedure. The two-stage appeal under Article 44 UCC. Suspension of implementation against a guarantee under Article 45 UCC, and the exception for serious economic difficulties. And the allocation of liability under Article 18 UCC: in indirect representation the representative is jointly and severally liable for the debt under Article 77(3) UCC.
Who it is for
Customs representatives and freight forwarders served with reports arising from clients' consignments. Foreign trade departments with open files. Compliance officers designing dual-use and restricted goods controls. Importers and exporters that have received a draft assessment or notice of proceedings.
Why it matters
The value of the goods decides the route, and that value comes from the customs file the company itself declared. Seizure of the goods and confiscation operate before any decision is issued. The periods for written submissions are short and run from notification. And the form of representation agreed months earlier decides who is pursued for the debt. The course works from real files: a seizure report, a penalty decision and the submissions filed against each of them.
Programme
- Organic Law 12/1995 thresholds: Article 2(1), dual-use items and manufactured tobacco
- Fines under Article 3 and confiscation: calculation on the value of the goods
- Administrative infringement, smuggling offence and Article 305(3) of the Criminal Code
- Tax penalty under Article 191 of the General Tax Act and overlap with criminal proceedings
- Notification of the customs debt under Article 103 UCC: three-year and ten-year periods
- Defence: submissions, Article 44 UCC appeal and Article 45 UCC suspension
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