Import, export or transit of goods, presenting them as intermediate goods in order to avoid customs duties or obtain partial or total exemption, refund or reduction of customs duties, taxes, fees, excise duty or any other advantage that has to do with 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 five up to ten years of imprisonment.
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