Import, export or transit of goods for which a license is required by the competent authority, passing them outside customs crossing points, concealing them partly or totally, failure to declare them accurately to the customs, false declaration of the nature, kind, quality, price, destination of the goods or other forms intending 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 years of imprisonment.
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