الجريمة الجمركية في التشريع الجزائري

Abstract

The amendment introduced by the Customs Law on the Algerian Customs Law, Law n° 17-04 of February 16, 2017, presented a specificity in dealing with its subjects, especially those related to the methods of tax collection, which constitute the core of the economic mission, These methods, among others are considered as a natural extension of the traditional tax function. Customs regulations, customs disputes, which are addressed by natural and legal persons for the purpose of engaging in activities having a commercial nature in the context of goods movement through the national customs borders is both entry and exit. The procedures set out in the provisions of the Customs Law are imposed on every goods import and export, and any violation of these procedures is considered as a violation of legislation and customs regulation themselves, sinceitis the way how an organized customs-economic crime of a material nature is created. Accordingly, the legislator has directed all legal, physical and human tools to fight and suppress various fo rm s of corruption, especially those related to fraud and tax evasion, illegal competition, illegal import and export of good s affecting security public order and morals, smuggling, money laundering and transnational crime .direct and indirect criminally bility of these acts and the adoption of effective mechanisms within the framework of the process of general control and customs control -which are proven by the customs records ,the detention record and the minutes of the inspection - to be the subject of customs disputes that will produce a criminal action aimedat applying public and penal sanctions .Thus, the protection of State Right by customs debt collection which results from being carried out either by customs clearance or by customs constraint through judicial decisions : by the debtor’s money implementation or his person–constraint by the body