ARTICLE 102: CRIME OF CONTRABAND

Whoever commits the crime of contraband who enters the country or extracts merchandise from it: (CFF: Art. 107)

Also commits crime of contraband who enters foreign merchandise from the free zones to the rest of the country in any of the previous cases (LA: Art. 176) (LA: Art. 183A), as well as whoever extracts them from the fiscal or controlled premises (LA: Art. 14) (LA: Art. 14A) without being legally handed over by the authorities or by the people authorized to do so. (LA: Art. 176) (LA: Art. 178) (LA: Art. 183A) (CFF: Art. 115)

The declaration will not be made referred to in article 92, section II (CFF: Art. 92), if the amount of the omission does not exceed $175,200.00 or ten percent of the taxes caused, whichever is greater. Nor shall the aforementioned declaration be made if the amount of the omission does not exceed fifty-five percent of the taxes that must be covered due to an inaccurate tariff classification (LA: Art. 47) (LA: Art. 48) (LA: Art. 199) by difference of criteria in the interpretation of the tariffs contained in the laws of general import or export taxes, provided that the description, nature, and other characteristics necessary for the classification of the merchandise have been correctly stated to the authority. (CFF: Art. 103)