Import, export or transit of goods to which excise duty apply, passing them outside the customs area, concealing them partially or totally, failure to declare them accurately to the customs, false declaration of the nature, kind, quality, price, destination of goods or other forms intending to avoid customs duties or obtain partial or total exemption, refund or reduction of customs duties, taxes, fees, excise or any sort of an advantage that has to do with the import or export of goods shall be punishable by up to seven years of imprisonment.
Bringing for consumption goods placed in free circulation after being imported with full or partial exemption from customs duties or excise due to their final destination or end-use in order to avoid customs duties shall be punishable by up to five years of imprisonment.
The same offence, when committed in collaboration or more than once, shall be punishable by from five up to ten year of imprisonment.
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