The National Executive Power modified the Article 1026 of the Customs Code through Decree of Necessity and Urgency 575/25, published today (13.08.2025) in the Official Gazette. The reform establishes that said article will be worded as follows:
“The cases to be investigated for the crimes provided for in Section XII, Title I, of this Code will be substantiated:
a) in court, as regards the application of custodial sentences and those provided for in articles 868, 869 and 876, paragraph 1, in their subparagraphs a), b), d), e), h) and i), as well as in f) exclusively as regards the security forces;
b) before the administrator of the Customs in whose jurisdiction the act occurred, as regards the application of the penalties provided for in article 876, paragraph 1, in its subparagraphs c) and g), as well as in f), except as regards the security forces.”
As of this amendment, the penalties for customs offenses related to the confiscation of the goods involved in the illicit act or confiscation of the means of transport, the substantiation of these cases is no longer the responsibility of the Customs Administration, and is now under the jurisdiction of the Justice Department.
In this way, Customs only maintains the substantiation of sanctions related to a fine and disqualification from carrying out import or export activities, such as the special perpetual disqualification from acting as a customs official or employee, member of the auxiliary customs police, customs broker, customs transport agent or on-board supplier of any means of international transport and as an agent or dependent of any of the latter three, in customs offenses.
This amendment is part of the objective of Decree 575/25, which approves the new "Regime for the Conservation, Administration, and Disposition of Assets from Illegal Activities, Seized and Recovered in Criminal Proceedings Under National and Federal Jurisdiction, as Well as in Cases of Asset Forfeiture."
The full text of the regime approved by DNU 575/25 is attached.
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