The General Directorate of Customs, an agency that is part of the Federal Administration of Public Revenue (AFIP), opposes the request for the termination of customs criminal cases by application of Law 27.541, when there is an accusation for acts whose conduct cannot be accepted within the regime of regularization of tax and customs obligations provided for in the aforementioned law. This criterion is based on the premise that this was not the intention of the legislator when sanctioning the exceptional regime.
Recently, the Federal Court of Criminal Appeals decided to revoke a ruling of the Economic Criminal Court No. 1, deviating from such a basis. The quote says: “From that perspective, it is not verified that the effects derived from the adoption of the regime of law 27.541 are only operational in those cases in which the imputed maneuver has exclusively a tax component, a distinction that the law has not made nor does it seem to be deduced from the interest expressed in achieving greater revenue that allows it to balance its accounts in a situation of economic, financial and social crisis. In that sense, merchandise subject to control, even by other specialized agencies, as indicated by the appellant, does not necessarily have to be left out of the regulatory framework set forth and the liberating effect provided by the legislator for the purposes of encouraging the aforementioned regularization and the collection of taxes derived from the import or export operation in question" (according to ruling 19.4.2021 - Federal Criminal Cassation Chamber, Chamber 4 - CCC 63390/2013/TO1/6/CFC2).
The respective ruling is attached below for your reading.
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