Bill 58.

Summary.

The bill amends Article 288-A of the Penal Code (Código Penal) to punish with 5 to 8 years’ imprisonment the introduction or removal of goods from the customs territory while evading customs intervention, even where there is no loss of tax revenue, and the evasion of duties. The same penalty would apply to the unauthorized circulation of restricted or dual-use goods, irregular transfers from territories with preferential or special customs tax regimes, the movement of prohibited goods, and the concealment of money, negotiable instruments, or other valuables in a customs declaration. It includes possession or introduction of tobacco products in the Republic of Panama without paying import taxes or in breach of health regulations. The National Customs Authority (Autoridad Nacional de Aduanas), National Police (Policía Nacional), or Ministry of Health (Ministerio de Salud) would seize or destroy those products. The penalty would apply when the value of the smuggling equaled or exceeded 20,000 balboas (B/. 20,000.00), based on the greater of the customs value and the taxes and contributions payable on a lawful importation for domestic consumption.

The amendment to Article 288-B punishes with 5 to 8 years’ imprisonment the total or partial evasion of taxes or contributions under customs regimes or in customs operations, through an act or omission intended to harm fiscal interests. It covers operations involving false documents or declarations; the fraudulent acquisition of import concessions, permits, or licenses; deception of customs officials; improper use of documents relating to exempt goods; and improper reduction of customs value. It also covers the sale or transfer of temporarily imported goods, intentional alteration or concealment of information, and improper use of goods under temporary admission for inward processing or other suspensive regimes. The penalty would depend on the customs fraud reaching 20,000 balboas (B/.20,000.00), calculated using the greater of the same amounts specified for smuggling.

Amended Article 288-C would impose 6 to 9 years’ imprisonment and disqualification for the same period on public officials who contribute to those offenses. It extends those penalties to improper changes in customs assessment, concealment or obstruction of complaints, negligent performance of customs duties that enables offenses or attempted offenses, and unauthorized alteration of the National Customs Authority’s Official Customs Information System (Sistema Informático Aduanero Oficial). The amendment to Article 288-D sets a penalty of 6 to 9 years’ imprisonment when the specified offenses are committed with physical or psychological violence, or when nonexistent recipients are declared in customs fraud.

The bill also amends Article 22 of Law 5 of 2007: the Ministry of Commerce and Industries could cancel a Notice of Operation on its own initiative upon permanent cessation of operations, failure to begin operations within 1 year, or sale of products derived from illicit trade. The Executive Branch (Órgano Ejecutivo) would issue regulations on this matter. The final provision identifies Law 14 of 2007, which adopts the Penal Code, and Law 5 of 2007 as the amended laws. The measures concern customs, police, health, and commercial authorities, as well as importers, commercial establishments, and sectors operating under customs regimes in the Republic of Panama.