Import/Export

Foreign-trade transactions are governed by Customs Law No. 4458, the Customs Regulation, inward/outward processing decisions and the Communiqués on Standardisation in Foreign Trade. The goods' tariff classification, origin, value and choice of customs regime drive the obligations. The outcome depends on the specific evidence and the court's assessment; consult an attorney for your individual situation.

Under Customs Law art. 234, where tariff or value declarations are understated, the unpaid duties are collected together with an administrative fine of three times that amount. If the declarant applies before ex-officio detection, reduced penalties apply (art. 234/3). Administrative objections and judicial appeal remain available. The outcome depends on the specific evidence and the court's assessment; consult an attorney for your individual situation.