Limited effectiveness of the penalties provided for in Law No. 28008, an analysis of Articles 1 and 3

Ana Maria Jose Velarde-Manrique (), José Huayto-Cupe () and Rafael Romero-Carazas ()

Edu - Tech Enterprise, 2025, vol. 3, 111

Abstract: Smuggling and fractional smuggling represent a major challenge that undermines Peru’s financial stability by reducing tax revenues and weakening state authority. Law No. 28008, the Law on Customs Offenses, aims to address this issue through the imposition of fines and criminal penalties based on the Tax Unit (UIT). However, the implementation of this law, particularly in Articles 1 and 3, reveals limitations that compromise its effectiveness, as it fails to adequately cover cases involving small amounts, thereby diminishing its deterrent capacity. This study adopts a qualitative, legal-dogmatic approach by analyzing 30 Supreme Court decisions to assess the effectiveness of sanctions linked to the UIT. The findings reveal significant problems in both content and process: sanctions are neither fair nor proportional, judicial decisions are inconsistent, and institutional coordination among SUNAT, the Public Prosecutor’s Office, and the National Police of Peru is weak. These deficiencies have allowed smuggling, including fractional smuggling, to persist, particularly in border areas. Therefore, an integral reform is proposed to incorporate principles of proportionality and progressivity, as well as effective mechanisms for institutional coordination, in order to strengthen the criminal response, reduce impunity, and ensure fairness and coherence within Peru’s legal framework against smuggling.

Keywords: Smuggling; Customs Offenses; Tax Unit; Legal Proportionality and Legal Reform (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cua:edutec:v:3:y:2025:i::p:111:id:111

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