الغش و التهريب الجمركي على ضوء الأمر05-06

Abstract

Following the discussion of smuggling and customs fraud, crimes that affect the national economy are regulated by the legislator in order05-06 Smuggling involves violating customs laws to evade paying customs duties The author explains that customs fraud involves the illegal import and export of goods, Three pillars: legal, material, and moral, each with its own distinct character, The legislator also intensified the penalties, which include. The original penalties are fines and supplementary penalties such as confiscation. To limit this phenomenon, the Algerian legislator granted broad powers to the customs Administration in inspection, and expanded its scope to include agents, with the adoption of inspection and seizure reports as a means of proof, The prosecution in customs crimes changes witch the validity of the report and the duality of the public and private prosecution it also established methods of combating through the customs service, The national office Iocal committees, and other services to deter this crime