Section 1: General provisions.

All offences and contraventions provided for by the customs laws may be prosecuted and proven by all legal means even if no seizure has been made within or outside the customs radius or if the goods declared have not given rise to any observations. To this end, information, certificates, reports and other documents supplied or drawn up by the authorities of foreign countries may be validly used as evidence.

1. The action for the enforcement of sentences shall be brought by the Public Prosecutor. 2. The action for the enforcement of tax penalties shall be brought by the Customs Administration; the Public Prosecutor may bring it as an accessory action to the public prosecution. 3. In proceedings referred to customs officers pursuant to I and II of Article 28-1 of the Code of Criminal Procedure, the Public Prosecutor’s Office…

The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has been committed or that any manoeuvre whatsoever has been used for the purpose of, or with the result of, evading or compromising the recovery of duties or taxes provided for in this Code.

Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the president of the judicial court order the confiscation of the objects liable to this penalty or, if it has not been possible to seize them, to order the payment of a sum equal to the value…