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000899 AI generated

Portuguese court holds direct discharge customs clearance violation is fiscal breach, not smuggling, absent fraud or intent.

Case Number 000899
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal regarding the classification of a customs violation involving imported goods under direct discharge. The court determined that incomplete customs clearance during direct discharge constitutes a fiscal transgression under Articles 50 and 51 of the Customs Contencious Law rather than the crime of smuggling under Article 41. This distinction was made because the appellant failed to prove that the importer acted fraudulently or with intent, which are necessary elements to elevate the offense to smuggling.

Legislator headnote

Official

MERCADORIA IMPORTADA DESCARGA DIRECTA DESEMBARAÇO ALFANDEGARIO TRANSGRESSÃO FISCAL DESCAMINHO IMPORTADOR DOLO

Keywords

AI generated
customs direct discharge fiscal transgression crime of smuggling customs clearance violation intent requirement Portuguese customs law administrative appeal

Cited Legislation

AI generated
Articles 50 and 51 of the Customs Contencious Law
Article 41 of the Customs Contencious Law
Article 18 of the Penal Code

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] CADU41 ART41 ART50 PARUNICO ART51. RGA41 ART240. CP886 ART18. [1ª PAG. DE PUBLICACAO DO ACORDAO] 181 [ANO DA PUBLICACAO] 77 [APENDICE] DR [DATA DE ENTRADA] 11/22/1976 [DATA DO APENDICE] 07/09/1981 [Nº CONVENCIONAL] JSTA00012826 [Nº DO DOCUMENTO] SA219770622000899 [OBJECTO] DESP. [PRIVACIDADE] 01 [RECORRENTE] BRANCO , MARIO [RECORRIDO 1] LOPES , MANUEL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/EE23ABC72A5EC2DF802568FC0036FBE7?OpenDocument

SUMÁRIO

O consumo e desbarato de mercadorias importadas, que se encontravam sob o regime de descarga directa e sem se mostrar completo o respectivo desembaraço aduaneiro, constitui transgressão fiscal prevista e punivel pelos artigos 50 e 51, e não delito de descaminho, nos termos do artigo 41, todos estes do Contencioso Aduaneiro, desde que se não prove que o importador agiu daquela forma fraudulenta ou dolosamente.