¿Se podría a través de un compliance disminuir la posibilidad del cometimiento de defraudación aduanera al momento de la importación?.

Abstract

How can companies, through a compliance or prevention protocol, reduce the risk of committing the crime of customs fraud in cases of importation of goods with false or adulterated documents in value, quality, quantity, weight, species, antiquity, origin or other characteristics such as brands, codes, series, models? For this, it is necessary to identify the import stages and their risks. By identifying, analyzing and assessing the risks, we can measure the predictability of the established crime. Also, in order to analyze what a compliance should include, a responsibility analysis of the different departments that involve the process of importing a product into a company is developed and how compliance would be involved in its analysis. By determining the specific activities that correspond to each department, it will be possible to establish which activities are linked to a certain department and which activities are outside the jurisdiction of a society since it is not the responsibility of said activity. This analysis and evaluations are part of the procedure that must be carried out when making a crime prevention protocol. In addition, due to its application in other countries, we can conclude that this protocol performs its due preventive functions given the role played by the Compliance Officer and the study of risk analysis, therefore it obtains as a result the reduction of the commission of the crime of customs fraud. Concluding that it is advisable that the entity that carries out said compliance be impartial and accredited by the State in this way, the legislative body is an impartial body between the companies, in addition to ensuring through a reform the benefit of complying with the protocol.