Customs offenses committed by customs agents and agencies in the Municipality of Maracaibo, Zulia State

Abstract

Customs offences pose a significant obstacle to economic development, as they impact tax collection, create unfair competition, and foster corruption within the customs system. The study identifies the main types of customs offences, including smuggling, undervaluation of goods, and administrative offences. From an interdisciplinary approach, the underlying causes are analyzed, such as the lack of effective controls, regulatory complexity, and limited institutional oversight. The overall objective of this research was to propose measures to strengthen the legal framework to prevent customs offenses by customs agents and agencies in the municipality of Maracaibo, Zulia state. The methodology employed was based on a qualitative approach, utilizing documentary evidence. The population consisted of the main legal regulations governing the subject matter. Accordingly, the technique used to handle the criteria consulted in the sources was documentary observation for the analysis of legal provisions. It was concluded that the problem of customs offenses in Maracaibo is not an isolated phenomenon, but rather the result of a system in need of profound reform. The identification of the types of offenses, and the causes that lead to them, reveals the urgent need to implement a more robust legal framework that allows for greater surveillance and more severe penalties for those who break the law. Only then will it be possible to restore confidence in the system and protect the country's economic interests