Import, export or transit of goods, passing them outside the customs crossing points, concealing them partly or totally, failure to declare them accurately to the customs, false declaration of their nature, kind, quality, price, destination of the goods or other forms intending to avoid customs duties or obtain partial or total exemption, refund or reduction of customs duties, taxes, fees, excise duty or any kind of an advantage that has to do with the import or export of goods, 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 three up to seven years of imprisonment.
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