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001102 AI generated

Court defines smuggling as fraudulent entry via high-security zones without customs clearance to evade duties.

Case Number 001102
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously defined the crime of smuggling within its jurisdiction. The court held that committing this offense requires fraudulent entry of goods through zones subject to permanent surveillance without obtaining the necessary customs dispatch to avoid paying duties. Consequently, the legal standard for establishing smuggling was clarified based on these specific procedural and factual elements.

Legislator headnote

Official

DESCAMINHO DIREITOS ADUANEIROS ZONA SUJEITA A PERMANENTE FISCALIZAÇÃO

Keywords

AI generated
customs smuggling definition permanent surveillance zones fraudulent entry goods customs dispatch requirement evading duty payment

Cited Legislation

AI generated
Art. 19, n.º 2 of the Customs Code
Art. 41 of the Customs Code
Art. 43 of the Customs Code
Art. 168 of the Customs Code
Art. 177 of the Customs Code
n.º 6 of the Customs Code

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] CADU41 ART19 PAR2 ART41 ART43 ART168 ART177 N6. [1ª PAG. DE PUBLICACAO DO ACORDAO] 262 [ANO DA PUBLICACAO] 77 [APENDICE] DR [DATA DE ENTRADA] 06/28/1977 [DATA DO APENDICE] 07/09/1981 [Nº CONVENCIONAL] JSTA00012851 [Nº DO DOCUMENTO] SA219771130001102 [OBJECTO] SENT AUDITORIA FISCAL 1J LISBOA. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] MARTINS , JOSE E OUTRO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/065BCB51D8BD3DFD802568FC0036FC2D?OpenDocument

SUMÁRIO

Comete o delito de descaminho aquele que, atraves de zona sujeita a permanente fiscalização, fraudulentamente introduz no Pais determinadas mercadorias sem as submeter a competente despacho, em ordem a evitar o pagamento dos respectivos direitos.