Indicator charts
Answers in
Yes
No
Answer not provided
Report not provided
Answers in
Answers evolution
Percentage of Parties that responded this question
Indicator tables
| Party | Region | 2023 | 2020 | 2018 |
|---|---|---|---|---|
| Austria | EUR | Answer not provided | Answer not provided | Report not provided |
| Belgium | EUR | Answer not provided | Report not provided | Report not provided |
| Benin | AFR | LOI TABAC BÉNIN , CODE DE SÉCURITÉ PUBLIQUE , CODES DOUANES ET CODE DES IMPÔTS | LOI TABAC BÉNIN , CODE DE SÉCURITÉ PUBLIQUE , CODES DOUANES ET CODE DES IMPÔTS | Report not provided |
| Brazil | AMR | Federal Law Nº 9,613/1998. | Report not provided | Report not provided |
| Burkina Faso | AFR | RAS | Answer not provided | Report not provided |
| Cabo Verde | AFR | Report not provided | customs code and legislation on money laundering | Report not provided |
| Chad | AFR | Answer not provided | Answer not provided | Report not provided |
| Comoros | AFR | Ratification du protocole pour éliminer le commerce illicite des produits du tabac Adoption et promulgation de la loi National pour la lutte antitabac en application de la convention cadre | Ratification du protocole pour éliminer le commerce illicite des produits du tabac Adoption et promulgation de la loi National pour la lutte antitabac en application de la convention cadre | Report not provided |
| Congo | AFR | ceci est en relation avec la loi n°6-94 du 1er juin 1994 portant réglementation des prix, des normes commerciales, constatation et répression des fraudes | ceci est en relation avec la loi n°6-94 du 1er juin 1994 portant réglementation des prix, des normes commerciales, constatation et répression des fraudes | Report not provided |
| Costa Rica | AMR | - | - | Report not provided |
| Côte d'Ivoire | AFR | Les activités sus mentionnées sont légalement sanctionnées; la contrebande est réglementée par la Loi n°2016-992 du novembre 2016 relative à la lutte contre le blanchissement des capitaux et le financement du terrorisme. En Douane; les infractions sont régies par le Décret n°68-410 du 3 septembre 1968 relatif à la constatation des infractions aux lois et règlements des douanes; par le Décret n°64-307 du 17 août 1964 relatif à la répression de la contrebande par mer. | Les activités sus mentionnées sont légalement sanctionnées; la contrebande est réglementée par la Loi n°2016-992 du novembre 2016 relative à la lutte contre le blanchissement des capitaux et le financement du terrorisme. En Douane; les infractions sont régies par le Décret n°68-410 du 3 septembre 1968 relatif à la constatation des infractions aux lois et règlements des douanes; par le Décret n°64-307 du 17 août 1964 relatif à la répression de la contrebande par mer. | Report not provided |
| Croatia | EUR | Criminal Act (Official Gazette nr. 125/2011; 144/2012, 56/2015., 61/2015; 114/2022) Article 256; Article 257; Article 263; Article 264; Article 265; Article 306; Article 314 https://www.zakon.hr/z/98/Kazneni-zakon | Report not provided | Report not provided |
| Cyprus | EUR | All constitute criminal offences. | Report not provided | Report not provided |
| Czechia | EUR | No changes since the last report. | Report not provided | Report not provided |
| Ecuador | AMR | Artículo 299.- Defraudación aduanera.- La persona que perjudique a la administración aduanera en las recaudaciones de tributos, sobre mercancías cuya cuantía sea superior a privativa de libertad de tres a cinco años y multa de hasta diez veces el valor de los tributos que se pretendió evadir Artículo 301 CONTRABANDO del COIP /Código Orgánico Integral Penal | Artículo 299.- Defraudación aduanera.- La persona que perjudique a la administración aduanera en las recaudaciones de tributos, sobre mercancías cuya cuantía sea superior a privativa de libertad de tres a cinco años y multa de hasta diez veces el valor de los tributos que se pretendió evadir Artículo 301 CONTRABANDO del COIP /Código Orgánico Integral Penal | Report not provided |
| Egypt | EMR | Report not provided | Report not provided | Report not provided |
| Eswatini | AFR | Report not provided | Report not provided | Report not provided |
| European Union | EUR | Directive (EU) 2017/1371 affecting the financial interests of the Union) requires Member States to ensure that criminal offences are punishable by effective, proportionate and dissuasive criminal sanctions. Directive (EU) 2018/1673 combating money laundering by criminal law requires Member States to take necessary measures to ensure that offences are punishable by effective, proportionate and dissuasive criminal penalties. Directive (EU) 2018/843 (5th Anti Money Laundering Directive). In some Member States, all Protocol offences as listed in Article 14 may be punishable as criminal offences. | Directive (EU) 2017/1371 affecting the financial interests of the Union) requires Member States to ensure that criminal offences are punishable by effective, proportionate and dissuasive criminal sanctions. Directive (EU) 2018/1673 combating money laundering by criminal law requires Member States to take necessary measures to ensure that offences are punishable by effective, proportionate and dissuasive criminal penalties. In some Member States, all Protocol offences as listed in Article 14 may be punishable as criminal offences. | Report not provided |
| Fiji | WPR | Yes Fiji has legislation to cover money laundering. Examples include: • The Financial Transaction Reporting https://www.fijifiu.gov.fj/getattachment/Law-Regulations/FTR-Act/ftrAct2004.pdf.aspx • The Proceeds of Crime Act 1997 http://www.oecd.org/site/adboecdanti-corruptioninitiative/39830464.pdf | Yes Fiji has legislation to cover money laundering. Examples include: • The Financial Transaction Reporting https://www.fijifiu.gov.fj/getattachment/Law-Regulations/FTR-Act/ftrAct2004.pdf.aspx • The Proceeds of Crime Act 1997 http://www.oecd.org/site/adboecdanti-corruptioninitiative/39830464.pdf | Report not provided |
| France | EUR | La contrebande de produits du tabac est prévue par l’article 419 et réprimée par l’article 414 du code des douanes. Le blanchiment d’argent issu d’une infraction douanière est prévu et réprimé à l’article 415 du code des douanes. Toute infraction aux règles de fabrication ou de commercialisation de produits du tabac constituent des infractions réprimées par les articles 1791, 1793, 1810 et 1811 du code général des impôts prévoyant des pénalités, des confiscations voire des peines privatives de liberté allant jusqu’à 1 an d’emprisonnement. | Report not provided | Report not provided |
| Gabon | AFR | Report not provided | Report not provided | Report not provided |
| Gambia | AFR | Penalties are mentioned in the TC Act 2016 | Penalties are mentioned in the TC Act 2016 | Report not provided |
| Germany | EUR | Report not provided | Report not provided | Report not provided |
| Ghana | AFR | Answer not provided | Report not provided | Report not provided |
| Greece | EUR | Answer not provided | Report not provided | Report not provided |
| Guinea | AFR | LLoi L/2012/039/CNT du 15 novembre 2012 portant commercialisation, consommation, publicité et parainnage du tabac et ses produits derivés en République de Guinée | Report not provided | Report not provided |
| Hungary | EUR | Report not provided | Report not provided | Report not provided |
| India | SEA | Answer not provided | Report not provided | Report not provided |
| Iran (Islamic Republic of) | EMR | Those activities constitute with The Anti-Smuggling Law, , The Anti-Money Laundering Act and The Law of State Sanctions. | Those activities constitute with The Anti-Smuggling Law, , The Anti-Money Laundering Act and The Law of State Sanctions. | Report not provided |
| Iraq | EMR | Answer not provided | Answer not provided | Report not provided |
| Jordan | EMR | Report not provided | Report not provided | Report not provided |
| Kenya | AFR | Report not provided | Report not provided | Report not provided |
| Kuwait | EMR | قوانين الدولة قانون الهيئة العامة لمكافحة الفساد | قوانين الدولة قانون الهيئة العامة لمكافحة الفساد | Report not provided |
| Latvia | EUR | The offences listed in Article 14, paragraph 1 of the Protocol comply with the following Articles of the Criminal Law: Article 190. (Smuggling); Article 191. (Unauthorised Activities with Goods and Other Valuable Property Subject to Customs Clearance); Article 195. (Laundering of the Proceeds from Crime); Article 218. (Evasion of Tax Payments and Payments Equivalent Thereto); Article 221. (Illegal Manufacture (Production), Storage, Movement, and Disposal of Alcoholic Beverages and Tobacco Products); Article 221.6 (Illegal Disposal of Tobacco Products on a Small Scale); Article 270. (Resistance to a Representative of Public Authority or Other Public Official); Article 272. (Provision of False Information to a State Institution); Article 300. (Knowingly Giving a False Testimony, Opinion, Translation, Explanation and Application). | Answer not provided | Report not provided |
| Lithuania | EUR | The Criminal Code of the Republic of Lithuania establishes: Article 182. Fraud 1. A person who, by deceit, acquires another’s property for own benefit or for the benefit of other persons or acquires a property right, avoids a property obligation or annuls it shall be punished by community service or by a fine or by restriction of liberty or by arrest or by imprisonment for a term of up to three years. 2. A person who, by deceit and for own benefit or for the benefit of other persons, acquires another’s property of a high value or a property right or the valuables of a considerable scientific, historical or cultural significance or avoids a property obligation of a high value or annuls it or swindles by participating in an organised group shall be punished by imprisonment for a term of up to eight years 3. A person who, by deceit and for own benefit or for the benefit of other persons, acquires another’s property of a low value or acquires a property right, avoids a property obligation of a low value or annuls it shall be considered to have committed a misdemeanour and shall be punished by community service or by a fine or by restriction of liberty or by arrest. 4. A person shall be held liable for the acts provided for in paragraphs 1 and 3 of this Article only subject to a complaint filed by the victim or a statement by his authorised representative or at the prosecutor’s request. 5. Legal entities shall also be held liable for the acts provided for in paragraphs 1 and 2 of this Article. Article 189. Acquisition or Handling of Property Obtained by Criminal Means 1. A person who acquires, uses or handles property while being aware that the property has been obtained by criminal means or by participating in a criminal act shall be punished by a fine or by restriction of liberty or by arrest or by a custodial sentence for a term of up to four years. 2. A person who acquires, uses or handles property of a high value or the valuables of a considerable scientific, historical or cultural significance while being aware that the property or the valuable properties have been obtained by criminal means or by participating in a criminal act shall be punished by a fine or by restriction of liberty or by arrest or by a custodial sentence for a term of up to six years. 3. A person who acquires, uses or handles property of a low value while being aware that the property has been obtained by criminal means or by participating in a criminal act shall be considered to have committed a misdemeanour and shall be punished by community service or by a fine or by arrest. 4. A legal entity shall also be held liable for an act provided for in paragraphs 1 and 2 of this Article. Article 216. Laundering of Property as Proceeds from Crime 1. A person who, with a view to concealing or legitimising his own or another person’s property or helping other person involved in criminal activity to avoid legal consequences of such activity, while being aware that it has been obtained as proceeds from crime, acquires, manages, uses, transfers the property to other persons, performs financial operations related to this property, enters into transactions, uses it in economic and commercial activities, otherwise transforms it or falsely indicates that it has been obtained from lawful activities, also a person who conceals the actual nature of his own or another person’s property, its source, location, disposal and movement or ownership thereof or other rights related to the property, while being aware that the property has been obtained as proceeds from crime, shall be punished by a fine or a custodial sentence for a term of up to seven years. 2. A legal entity shall also be held liable for the acts provided for in this Article. Article 199. Smuggling 1. A person who, when transporting across the state border of the Republic of Lithuania the items which must be declared at the customs and whose value exceeds the amount of 150 MSLs but does not exceed the amount of 250 MSLs, fails to go through the customs control or otherwise avoids this control 63 shall be punished by a fine or by a custodial sentence for a term of up to four years. 2. A person who, without going through the customs control or otherwise avoiding it or without an authorisation, transports across the state border of the Republic of Lithuania the substances indicated in the Law of the Republic of Lithuania on Control of Certain Doping Substances shall be punished by a fine or by arrest or by a custodial sentence for a term of up to six years. 3. A person who, when transporting across the state border of the Republic of Lithuania the items which must be declared at the customs and whose value exceeds the amount of 250 MSLs, fails to go through the customs control or otherwise avoids this control or transports across the state border of the Republic of Lithuania, without an authorisation, movable cultural properties or antiques shall be punished by a fine or by a custodial sentence for a term of up to eight years. 4. A person who, without going through the customs control or otherwise avoiding it or without an authorisation, transports across the state border of the Republic of Lithuania firearms, ammunition, explosives, explosive, radioactive materials or other strategic goods, toxic, highly active, narcotic or psychotropic substances or precursors of narcotic or psychotropic substances shall be punished by a custodial sentence for a term of three up to ten years. 5. A legal entity shall also be held liable for the acts provided for in this Article. Article 1991. Deceit of the Customs 1. A person who brings into the Republic of Lithuania from a Member State of the European Union the items which must be declared at the customs and whose value exceeds the amount of 150 MSLs but does not exceed the amount of 250 MSLs, fails to go through the customs control of the Republic of Lithuania or another Member State of the European Union or otherwise avoids this control shall be punished by a fine or by a custodial sentence for a term of up to four years. 2. A person who brings into the Republic of Lithuania from a Member State of the European Union the items which must be declared at the customs and whose value exceeds the amount of 250 MSLs and fails to go through the customs control of the Republic of Lithuania or another Member State of the European Union or otherwise avoids this control shall be punished by a fine or by a custodial sentence for a term of up to eight years. 3. A legal entity shall also be held liable for an act provided for in this Article. The Code is supplemented with an article: Article 1992. Unlawful Possession of the Goods Subject to Excise Duties 1. A person who, in violation of the established procedure, acquires, stores, transports, forwards, uses or handles the goods subject to excise duties whose value exceeds the depository of 150 MSLs but does not exceed 250 MSLs shall be punished by a fine or by a custodial sentence for a term of up to four years. 2. A person who, in violation of the established procedure, acquires, stores, transports, forwards, uses or handles the goods subject to excise duties whose value exceeds the amount of 250 MSLs shall be punished by a fine or by a custodial sentence for a term of up to eight years. 3. A legal entity shall also be held liable for the acts provided for in this Article. Article 286. Resistance against a Civil Servant or a Person Performing the Functions of Public Administration A person who, through the use of physical violence or threatening the immediate use thereof, resists a civil servant or another person performing the functions of public administration shall be punished by community service or by a fine or by a custodial service for a term of up to three years. Article 287. Threatening a Civil Servant or a Person Performing the Functions of Public Administration 1. A person who, by using mental coercion, demands that a civil servant or a person performing the functions of public administration carry out actions or refrain therefrom for the benefit of the offender or other persons shall be punished by a fine or by arrest or by a custodial sentence for a term of up to two years. 2. A person who commits the act provided for in paragraph 1 of this Article through the use of physical violence shall be punished by a fine or by arrest or by a custodial sentence for a term of up to five years. Article Article 288. Interference with the Activities of a Civil Servant or a Person Performing the Functions of Public Administration A civil servant, public figure, representative of a political or public organisation who, by taking advantage of his influence, interferes with the activities of a civil servant or a person performing the functions of public administration seeking to force him to refrain from lawful actions or carry out unlawful actions for own benefit or for the benefit of other persons shall be punished by community service or by a fine or by arrest or by a custodial sentence for a term of up to two years. | Report not provided | Report not provided |
| Luxembourg | EUR | Directive (EU) 2017/1371 affecting the financial interests of the Union) requires Member States to ensure that criminal offences are punishable by effective, proportionate and dissuasive criminal sanctions. Directive (EU) 2018/1673 combating money laundering by criminal law requires Member States to take necessary measures to ensure that offences are punishable by effective, proportionate and dissuasive criminal penalties. Directive (EU) 2017/1371 (PIF - fraud) and (EU) 2018/1672 in force since 3 June 2021 (cash controls), Directive (EU) 2018/1673(combating money laundering by criminal law); Directive (EU) 2018/843 (5th Anti Money Laundering Directive). Luxembourg National legislation : General Law on Customs and Excises (Loi générale sur les douanes et accises) ; The modified law of 12 November 2004 regarding the fight against money laundering and terrorism financing ; Loi du 16 juillet 2021 portant organisation des contrôles du transport de l’argent liquide entrant au ou sortant du Grand-Duché de Luxembourg ; Règlement ministériel du 18 mars 2010 portant publication de la loi belge du 22 décembre 2009 relative au régime général d’accise transposant la Directive 2008/118/CE du Conseil du 16 décembre 2008 et abrogeant la Directive 92/12/CEE en la matière ; Règlement ministériel modifié du 31 août 1994 portant publication de l'arrêté ministériel belge du 1er août 1994 relatif au régime fiscal des tabacs manufacturés. | Report not provided | Report not provided |
| Madagascar | AFR | Les infractions fiscales et les pénalités spécifiques aux tabacs et alcools sont prévues par l’article II-10 et suivant du Code des procédures fiscales. | Report not provided | Report not provided |
| Mali | AFR | Loi de 2016 sur le blanchiment; fraudes | Answer not provided | Report not provided |
| Malta | EUR | CAP 9 of Malta Laws | Report not provided | Report not provided |
| Mauritius | AFR | Above constitute offenses under the Excise Act 1994, Mauritius Revenue Authority Act 2004, National Agricultural Products Regulatory Office Act 2013, Criminal Code Act, Financial Intelligence, and Anti-Money Laundering Act. | Above constitute offenses under the Excise Act 1994, Mauritius Revenue Authority Act 2004, National Agricultural Products Regulatory Office Act 2013, Criminal Code Act, Financial Intelligence, and Anti-Money Laundering Act. | Report not provided |
| Mongolia | WPR | Report not provided | Report not provided | Report not provided |
| Montenegro | EUR | Answer not provided | Answer not provided | Report not provided |
| Netherlands (Kingdom of the) | EUR | EU: Directive (EU) 2017/1371 affecting the financial interests of the Union) requires Member States to ensure that criminal offences are punishable by effective, proportionate and dissuasive criminal sanctions. Directive (EU) 2018/1673 combating money laundering by criminal law requires Member States to take necessary measures to ensure that offences are punishable by effective, proportionate and dissuasive criminal penalties. | Report not provided | Report not provided |
| Nicaragua | AMR | Answer not provided | Answer not provided | Report not provided |
| Niger | AFR | - la Loi N°2006-12 du 15 mai 2006 relative à la lutte antitabac au Niger ; - le décret N° 2008/223/PRN/MSP du17 juillet 2008 portant modalités d'application de la Loi 2006 ; - l'arrêté N°442/MSP/SG/DGSP/DHP/ES du 2 décembre 2013 réglementant la composition, le conditionnement et létiquetage des produits du tabac au Niger. | - la Loi N°2006-12 du 15 mai 2006 relative à la lutte antitabac au Niger ; - le décret N° 2008/223/PRN/MSP du17 juillet 2008 portant modalités dapplication de la Loi 2006 ; - larrêté N°442/MSP/SG/DGSP/DHP/ES du 2 décembre 2013 réglementant la composition, le conditionnement et létiquetage des produits du tabac au Niger. | Report not provided |
| Nigeria | AFR | Report not provided | Report not provided | Report not provided |
| Norway | EUR | The Customs act regulates formalities regarding import and export and garantees the free and unobstructed access to the gods for the Customs officers The Penal Code gives general provisions on fraud and acting against good faith and a seperate law regulates the Money Laundering) and the rules laid out in the conventions Art No. 14 of 9 March 1973 is regulated in the Act for the Prevention of the Harmful Effects of Tobacco (the Tobacco Control Act) https://lovdata.no/lov/1973-03-09-14 | The Customs act regulates this related to import and export The Penal Code (General provisions and Criminal acts, e.g. Money Laundering, Fraud) Act No. 14 of 9 March 1973 relating to the Prevention of the Harmful Effects of Tobacco (the Tobacco Control Act | Report not provided |
| Pakistan | EMR | Report not provided | Report not provided | Report not provided |
| Panama | AMR | Las normas aplicables a las actividades anteriores que se han clasificado como ilícitas en la República de Panamá, son las disposiciones del Código Penal; la Ley N. º 13 de 2008 “Que adopta medidas para el control del tabaco y sus efectos nocivos en la salud”, reglamentada por el Decreto Ejecutivo N.º 230 de 2008. El Código Penal panameño, tipifica las actividades anteriores como un delito penal, de conformidad con los siguientes preceptos normativos: • Delitos de Contrabando y Defraudación Aduanera: “Artículo 288-A. Quien introduzca o extraiga del territorio aduanero mercancías de cualquier clase, origen o procedencia, eludiendo la intervención de la Autoridad Aduanera, aunque no cause perjuicio fiscal, o quien evada el pago de los derechos, impuestos, tasas y cualquier otro gravamen que corresponda, será sancionado con prisión de dos a cinco años. Igual sanción se impondrá a quien realice alguna de las conductas siguientes: 1. Introduzca al territorio aduanero o extraiga de este mercancías restringidas o de doble uso, sin cumplir con las correspondientes autorizaciones. 2. Evada el pago de los derechos, impuestos, tasas y cualquier otro gravamen aduanero. 3. Haga pasar mercancía extranjera no nacionalizada, desde un territorio de régimen tributario aduanero preferencial o especial a otro de mayores gravámenes, sin cumplir con las regulaciones legales correspondientes. 4. Introduzca al país o extraiga de este mercancías prohibidas. 5. Oculte dinero, documentos negociables u otros valores convertibles en dinero o una combinación de estos, en cualquier destinación aduanera. 6. Posen o introduzca productos de tabaco a la República de Panamá sin que se hayan pagado los impuestos de su introducción, o incumpla con las regulaciones sanitarias y normas de salud vigente en el territorio nacional. Los productos de tabaco que se encuentren en la condición descrita por el numeral 6 serán decomisados o destruidos por la Autoridad Nacional de Aduanas, la Policía Nacional o el Ministerio de Salud, indistintamente. La sanción prevista en el presente artículo será aplicada siempre que la cuantía del contrabando sea igual o superior a quinientos mil balboas (B/. 500,000.00) tomando en cuenta el monto más alto entre el valor aduanero de las mercancías o de todos los impuestos y las demás contribuciones emergentes que pudieran causarse en una importación legal a consumo definitivo. Artículo 288-B. Quien, por acción u omisión, eluda o evada, en forma total o parcial, el pago de los tributos o contribuciones correspondientes a las mercancías que se someten a los diferentes regímenes u operaciones aduaneras, contraviniendo las disposiciones, prohibiciones o restricciones del Régimen Aduanero, con el ánimo de perjudicar los intereses fiscales, será sancionado con prisión de dos a cinco años. Igual sanción se impondrá a quien incurra en alguna de las conductas siguientes: 1. Realice cualquier operación aduanera empleando documentos o declaraciones falsas en los que se altere el peso, cantidad, clase, valor, procedencia u origen de las mercancías. 2. Obtenga de manera fraudulenta alguna concesión, permiso o licencia para importar mercancías total o parcialmente libres de impuestos, siempre que estas hayan sido embarcadas hacia el país y se encuentren en territorio aduanero de la República de Panamá. 3. Engañe o induzca a error, mediante declaraciones falsas, a los funcionarios aduaneros encargados de controlar el paso de las mercancías por las fronteras o lugares habilitados para operaciones de comercio exterior. 4. Concierte cualquier acto de comercio con documentos que amparen mercancías total o parcialmente exentas del pago de cualquier gravamen que aplica la Autoridad de Aduana, sin que se cumplan las disposiciones legales. 5. Disminuya, en forma manifiestamente irreal e improcedente, el valor o la fijación de este, en las mercancías objeto de cualquier régimen aduanero, mediante omisión, simulación o declaración indebida o falsa del valor en aduana o la modificación de sus elementos, al indicarlos de manera inapropiada u omitirlos, con la finalidad de obtener beneficios fiscales aduaneros o eludir el pago de los derechos aduaneros. 6. Obtenga fraudulentamente alguna concesión, permisos o licencias para importar mercancías total o parcialmente libre de impuestos, siempre que estas hayan sido embarcadas hacia el país o se encuentren en el territorio aduanero de la República de Panamá. 7. Enajene por cualquier título, las mercancías importadas temporalmente, cuando se hayan cumplido las formalidades aduaneras para convertir dicha importación en definitiva. 8. Oculte, omita, sustituya o altere datos o información intencionalmente en los trámites u operaciones aduaneras, con el propósito de obtener ventajas o beneficios. 9. Use indebidamente, para beneficio personal mediante venta, cesión o traspaso, a cualquier título, las mercancías introducidas dentro del territorio aduanero, bajo el régimen de admisión temporal para perfeccionamiento activo o de cualquier otro régimen suspensivo, sin que previamente se hayan cumplido las formalidades de cambio de régimen aduanero y pagado los títulos correspondientes, cuando ello proceda. La sanción prevista en el presente artículo será aplicada siempre que la cuantía de la defraudación sea igual o superior a quinientos mil balboas (B/. 500,000.00), tomando en cuenta el monto más alto, entre el valor aduanero de las mercancías o de todos los impuestos y las demás contribuciones emergentes que pudieran causarse en una importación legal a consumo definitivo. Artículo 288-C. El servidor público que, en el ejercicio de sus funciones, contribuya a la realización de alguna de las conductas descritas en los dos artículos anteriores será sancionado con prisión de tres a seis años e inhabilitación para el ejercicio de funciones públicas por igual período. Se aplicarán iguales sanciones al servidor público que, en el ejercicio de sus funciones, incurra en alguna de las siguientes conductas: 1. Realice como funcionario aduanero cambios de los elementos del aforo, como la disminución de la cantidad, del valor o la fijación de este, en forma manifiestamente irreal o improcedente, al aplicar gravámenes que no correspondan a las mercancías que se aforan. 2. Oculte denuncias sobre cualquier infracción aduanera, u obstaculice sus trámites. 3. Ejerza indebidamente las funciones de verificación, valoración, clasificación, origen, inspección o cualquier otra función aduanera o de control a su cargo, siempre que en tales actos u omisiones medie negligencia manifiesta, que hubiera posibilitado la comisión de contrabando, defraudación, delito aduanero especial o sus tentativas. 4. Afecte el Sistema Informático Aduanero Oficial de la Autoridad Nacional de Aduanas al introducir, alterar, modificar borrar, cambiar o anular declaraciones sin las debidas autorizaciones del administrador regional respectivo. Artículo 288-D. Los delitos tipificados en los artículos 288-A, 288-B y 288-C de este Código serán sancionados con prisión de tres a seis años, cuando se emplee cualquier forma de violencia física o psicológica para realizar el delito, evitar su descubrimiento o facilitar su ejecución. Se impondrá igual sanción en el caso de la defraudación aduanera tipificada en el artículo 288-B, cuando en los documentos respectivos se declaren como destinatarios a personas naturales o jurídicas inexistentes Artículo 288-E. Además de las sanciones señaladas para cada uno de los hechos punibles previstos en este Capítulo, la autoridad judicial competente impondrá la sanción de multa, según lo previsto por el artículo 70 de este Código. Artículo 288-F. Las penas previstas en este Capítulo serán reducidas: 1. A la mitad, cuando antes de dictarse la resolución de elevación de la causa de juicio, el responsable de los delitos reintegre el monto producido por el contrabando o la cuota defraudada. 2. Una tercera parte, si el reintegro del contrabando o de la cuota defraudada se hace después de dictado el auto encausatorio y antes de la sentencia de primera instancia”. • Delitos Contra los Servidores Públicos: “Artículo 360. Quien con violencia, intimidación o engaño impida, obstaculice o imponga a un servidor público o a la persona que le presta asistencia, la ejecución u omisión de un acto propio del legítimo ejercicio de sus funciones será sancionado con prisión de dos a cinco años. La sanción será agravada de la tercera parte a la mitad, si el hecho es perpetrado por varias personas o por quien utilice arma o se realiza en un proceso judicial”. • Estafa y Otros Fraudes. “Artículo 220. Quien mediante engaño se procure o procure a un tercero un provecho ilícito en perjuicio de otro será sancionado con prisión de uno a cuatro años. La sanción se aumentará hasta un tercio cuando se cometa abusando de las relaciones personales o profesionales o cuando se realice a través de un medio cibernético o informático” “Artículo 221. La conducta prevista en el artículo anterior será sancionada con prisión de cinco a diez años en los siguientes casos: 1. Si la lesión patrimonial excede de cien mil balboas (B/. 100,000.00) 2. Si la cometen apoderados, gerentes o administradores en el ejercicio de sus funciones. 3. Si se comete en detrimento de la Administración Pública o de un establecimiento de beneficencia. 4. Si se usurpa o utiliza la identidad de otra persona para obtener algún beneficio”. • Delitos de Blanqueo de Capitales “Artículo 254. Quien, personalmente o por interpuesta persona, reciba, deposite, negocie, transfiera o convierta dineros, títulos, valores, bienes u otros recursos financieros, previendo razonablemente que proceden de actividades relacionadas con el soborno internacional, los delitos contra el Derecho de Autor y Derechos Conexos, delitos contra los Derechos de la Propiedad Industrial, tráfico ilícito de migrantes, trata de personas, tráfico de órganos, delitos contra el ambiente, delitos de explotación sexual comercial, delitos contra la personalidad jurídica del Estado, delitos contra la seguridad jurídica de los medios electrónicos, estafa calificada, robo, delitos financieros, secuestro, extorsión, homicidio por precio o recompensa, peculado, corrupción de servidores públicos, enriquecimiento Injustificado, pornografía y corrupción de personas menores de edad, robo o tráfico internacional de vehículos, sus piezas y componentes, falsificación de documentos en general, omisión o falsedad de la declaración aduanera del viajero respecto a dineros, valores o documento negociables, falsificación de moneda y otros valores, delitos contra el Patrimonio Histórico de la Nación, delitos contra la seguridad colectiva, terrorismo y financiamiento del terrorismo, delitos relacionados con drogas, piratería, delincuencia organizada, asociación ilícita, pandillerismo, posesión y tráfico de armas y explosivos y apropiación y sustracción violenta de material ilícito, tráfico y receptación de cosas provenientes del delito, delitos de contrabando, defraudación aduanera, con el objeto de ocultar, encubrir o disimular su origen ilícito, o ayude a eludir las consecuencias jurídicas de tales hechos punibles, será sancionado con pena de cinco a doce años de prisión. Artículo 254-A. Quien, personalmente o por interpuesta persona, reciba, posea, deposite, negocie, transfiera o convierta dineros, títulos, valores, bienes y otros recursos financieros, a sabiendas que provienen de delitos contra el Tesoro Nacional, establecidos en este Código, con el objeto de ocultar, encubrir o disimular su origen ilícito, o ayude a evadir las consecuencias jurídicas de tal hecho punible, será sancionado con pena de dos a cuatro años de prisión. Si se determina que el delito previsto en este artículo ha sido cometido, a través de una o más personas jurídicas, la pena será impuesta a la persona jurídica en cuestión y será una multa de una hasta tres veces el importe del tributo defraudado. Artículo 255. Será sancionado con la pena a que se refiere el artículo anterior quien: 1. Sin haber participado, pero a sabiendas de su procedencia, oculte, encubra o impida la determinación, el origen, la ubicación, el destino o la propiedad de dineros, bienes, títulos valores u otros recursos financieros, o ayude a asegurar su provecho, cuando estos provengan o se hayan obtenido directa o indirectamente de alguna de las actividades ilícitas señaladas en el artículo anterior o, de cualquier otro modo, ayude a asegurar su provecho. 2. Realice transacciones personalmente o por interpuesta persona, natural o jurídica, en establecimiento bancario, financiero, comercial o de cualquiera otra naturaleza, con dinero, títulos-valores u otros recursos financieros procedentes de alguna de las actividades previstas en el artículo anterior. 3. Personalmente o por interpuesta persona, natural o jurídica, suministre a otra persona o establecimiento bancario, financiero, comercial o de cualquier otra naturaleza, información falsa para la apertura de cuenta bancaria o para la realización de transacciones con dinero, títulos valores, bienes u otros recursos financieros, procedentes de algunas de las actividades previstas en el artículo anterior. Artículo 256. Quien, a sabiendas de su procedencia, reciba o utilice dinero o cualquier recurso financiero proveniente del blanqueo de capitales, para el financiamiento de campaña política o de cualquier naturaleza, será sancionado con prisión de cinco a diez años. Artículo 257. Quien, a sabiendas de su procedencia, se valga de su función, empleo, oficio o profesión para autorizar o permitir el delito de blanqueo de capitales, descrito en el artículo 254 de este Código, será sancionado con prisión de cinco a ocho años. Artículo 258. El servidor público que oculte altere, sustraiga o destruya la evidencia o prueba de delito relacionado con el blanqueo de capitales, o procure la evasión de la persona aprehendida, detenida o sentenciada, o reciba dinero u otro beneficio con el fin de favorecer o perjudicar a alguna de las partes en el proceso será sancionado con pena de tres a seis años de prisión. Artículo 259. Para los efectos de este Capítulo, se entenderá, entre otras, como transacciones las que se realizan en o desde la República de Panamá, tales como depósito, compra de cheque de gerencia, tarjeta de crédito, débito o prepagada, giro, certificado de depósito, cheque de viajero o cualquier otro título-valor, transferencia y orden de pago, compra y venta de divisa, acción, bono y cualquier otro título o valor por cuenta del cliente, siempre que el importe de tales transacciones se reciba en la República de Panamá en dinero, especie o título que lo represente”. • Delitos Contra los Derechos de Propiedad Industrial. “Artículo 268. Quien falsifique, altere o imite una marca, un nombre comercial o una expresión o señal de propaganda será sancionado con prisión de cuatro a seis años. La misma sanción se aplicará a quien comercialice o haga circular o importe o exporte un producto o el mismo se encuentre en tránsito por el país, u ofrezca o preste servicios con marca falsificada, alterada o imitada” | Existen normas aplicables del Código Penal de Panamá, de la Ley 13 de 24 de enero de 2008 y de la Ley 34 de 8 de mayo de 2015, y están disponibles en la página web: panamalibredetabaco.com | Report not provided |
| Portugal | EUR | Tobacco Products are subject to excise rules laid on National Law for Excise Goods | Report not provided | Report not provided |
| Qatar | EMR | LAW NO. 10 OF 2016 ON THE CONTROL OF TOBACCO AND ITS DERIVATIVES - Article 20 In case of conviction of any of the crimes stipulated in this Law, the court may order the confiscation, re-exportation or destruction of the cigarettes or Sweika or tobacco or its derivatives or simulators of smoking tools or electronic cigarettes or shisha involved in the violation, irrespective of the quantity. The court may also order the confiscation of the material and tools used in its production or consumption. The court may also order the closure of those places in which the violation occurred for a period of not less than one month and not more than three months. The destruction of such material and tools shall be carried out at the expense of the perpetrator without damaging the environment. In all cases, the conviction sentence shall be published in two daily newspapers at the expense of the convicted. | Answer not provided | Report not provided |
| Republic of Moldova | EUR | Report not provided | Report not provided | Report not provided |
| Samoa | WPR | Answer not provided | Answer not provided | Report not provided |
| Saudi Arabia | EMR | Answer not provided | Answer not provided | Report not provided |
| Senegal | AFR | Answer not provided | Answer not provided | Report not provided |
| Serbia | EUR | Report not provided | Activities can be sanctioned according to the following laws: 1. Criminal Code, Article 236 -Smuggling 2. Law on the Prevention of Money Laundering and the Financing of Terrorism (Official Gazette of the Republic of Serbia, No 113/17 of 17 December 2017 and 91/19 of 24 December 2019) Article 2 For the purposes of this Law, money laundering means the following: 1) conversion or transfer of property acquired through the commission of a criminal offence; 2) concealment or misrepresentation of the true nature, source, location, movement, disposition, ownership of or rights with respect to the property acquired through the commission of a criminal offence; 3) acquisition, possession, or use of property acquired through the commission of a criminal offence. 3. Law on Tax Procedure and Tax Administration | Report not provided |
| Seychelles | AFR | Answer not provided | Report not provided | Report not provided |
| Slovakia | EUR | Act No. 300/2005 Coll. (Penal Code) Sec. 221: Fraud 1) Whoever enriches themselves or another person to the detriment of another person’s assets by putting someone in error, or exploits someone else's error and thus causes minor damage to the stranger’s assets, shall be punished by a prison sentence of up to two years. (2) A prison sentence of one to five years shall be imposed upon an offender if they committed an act referred to in Subsection 1 and thus cause larger damage. (3) A prison sentence of three to ten years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and thus cause significant damage, b) out of a special motive, c) in a more serious manner of conduct, or d) against a protected person. (4) A prison sentence of ten to fifteen years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and thus cause damage of a large extent, b) as a member of a dangerous group, or c) in a crisis situation. Sec. 233: Money Laundering (1) Whoever, in regard to income or an item originating from a criminal activity with the intention to conceal the existence of such income or items, conceal their origins in the criminal activity, or their determination or use for the commission of a criminal offence, or obstruct their impoundage for the purpose of criminal proceedings or their forfeiture or confiscation, a) transfers to themselves or another person, lends, borrows, transfers in a bank or branch of a foreign bank, imports, transports, brings, moves, leases or otherwise procures for themselves or another person, or b) holds, stores, conceals, uses, consumes, destroys, alters or damages, shall be punished by a prison sentence of two to five years. (2) A prison sentence of three to eight years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) out of a special motive, or b) obtain a larger benefit for themselves or another person. (3) A prison sentence of seven to twelve years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) as a public official, b) and thus obtain a significant benefit, or c) in a more serious manner of conduct. (4) A prison sentence of twelve to twenty years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and obtain a benefit of a large extent for themselves or another person, b) in relation to items originating from the trafficking of narcotics, psychotropic, nuclear or high-risk chemical substances, with weapons and persons or from another particularly serious crime, or c) as a member of a dangerous group. Sec. 253: Unauthorised Production of Alcohol, Tobacco and Tobacco Products (1) Whoever without authorisation produces alcohol, tobacco or tobacco products in bulk or possesses alcohol, tobacco or Tobacco products produced in bulk without authorisation or puts it into circulation shall be punished, unless it is an act more severely punishable, by a prison sentence of up to two years. (2) The same punishment referred to in Subsection 1 shall be imposed upon a person who produces or possesses equipment for the production of alcohol, tobacco or tobacco products without authorisation. Sec. 254: Violation of Regulations on the Circulation of Goods in Foreign Relations (1) Whoever endangers general interest to a larger extent by violating the prohibition or restriction on the import, export or transit of goods shall be punished by a prison sentence of up to two years. (2) Whoever reduces or fails to pay customs duties or other fees levied under the law on imported goods to a larger extent shall be punished by a prison sentence of six months to three years. (3) A prison sentence of one to five years shall be imposed upon an offender if they committed an act referred to in Subsection 1 or 2 with at least two other persons. (4) A prison sentence of three to eight years shall be imposed upon an offender if they committed an act referred to in Subsection 1 or 2 a) and thus cause significant damage or another particularly serious consequence, or b) in a more serious manner of conduct. (5) A prison sentence of seven to twelve years shall be imposed upon an offender if they committed an act referred to in Subsection 1 or 2 a) and thus cause damage of a large extent, or b) as a member of a dangerous group. Sec. 276: Reduction of Tax and Insurance (1) Whoever, to a minor extent reduces taxes, policy for social insurance, health insurance or contributions to pension insurance, shall be punished by a prison sentence of one to five years. (2) A prison sentence of three to eight years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and they have already been convicted for such an act, b) and in order to facilitate the commission of such act they violate an official lock, c) in a more serious manner of conduct, or d) on a larger scale. (3) A prison sentence of four to ten years shall be imposed upon an offender if they committed an act referred to in Subsection 1 to a significant extent. (4) A prison sentence of seven to twelve years shall be imposed upon an offender if they committed an act referred to in Subsection 1 to a large extent. Section 279 Violation of Regulations on State Technical Measures for the Identification of Goods (1) Whoever handles the control stamps, control tapes or other control technical measures for the identification of goods for tax purposes or other purposes stipulated by law in breach of generally binding legal regulations, with the intention of causing damage to another person or procuring for himself or another person an illegal benefit, or who in breach of generally binding legal regulations imports, exports, transports, has it transported, introduces into circulation or possesses goods without control stamps, control tapes or other control technical measures for the identification of goods for tax purposes or other purposes stipulated by law, shall be punished by a prison sentence of six months to three years. (2) A prison sentence of one to five years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and thus cause larger damage, b) out of a special motive, or c) in a more serious manner of conduct. (3) A prison sentence of three to eight years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and thus cause damage of a large extent, or b) as a member of a dangerous group. Sec. 321: Attacks on a Public Authority (1) Whoever uses violence with the intention to affect the execution of powers of a public authority shall be punished by a prison sentence of one to five years. (2) A prison sentence of three to eight years shall be imposed upon an offender if they committed an act referred to in Subsection 1 in a more serious manner of conduct. (3) An offender shall be punished by a prison sentence of seven to twelve years if they caused grievous bodily harm or death by committing an act referred to in Subsection 1. (4) A prison sentence of twelve to twenty years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and thus cause grievous bodily harm or death to several persons, or b) thus cause damage of large extent or another particularly serious consequence. Sec. 323: Attack on Public Officials (1) Whoever uses violence a) with the intention to affect the execution of powers of a public official, or b) for the execution of powers of a public official, shall be punished by a prison sentence of one to five years. (2) A prison sentence of three to eight years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and thus cause bodily harm, b) and thus cause larger damage, c) in a more serious manner of conduct, or d) against a law enforcement authority or a court. (3) A prison sentence of seven to twelve years shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and thus cause grievous bodily harm or death, or b) thus cause significant damage. (4) A prison sentence of twelve to twenty-five years or a life prison sentence shall be imposed upon an offender if they committed an act referred to in Subsection 1 a) and thus cause death to several persons, or b) in a crisis situation. Sec. 352: Counterfeiting and Alteration of a Public Document, Official Seal, Official Lock, Official Symbol and Official Mark (1) Whoever significantly counterfeits or alters the contents of a public document, official seal, official lock, official symbol and official mark or measure with the intention to use it as genuine or uses them as genuine, or has them produced with the intention to use them as genuine, shall be punished by a prison sentence of up to three years. (2) The same punishment referred to in Subsection 1 shall be imposed upon a person who achieved the issue of a public document, official seal, official lock, official symbol and official mark or measure on the basis of false documents. (3) A prison sentence of one to five years shall be imposed upon an offender if they committed an act referred to in Subsection 1 or 2 in a more serious manner. (4) A prison sentence of three to eight years shall be imposed upon an offender if they committed an offence referred to in Subsection 1 or 2 a) and thus caused significant damage, or b) out of a special motive. (5) A prison sentence of four to ten years shall be imposed upon an offender if they committed an act referred to in Subsection 1 or 2 and thus cause damage of a large extent or another particularly serious consequence. (6) A prison sentence of seven to twelve years shall be imposed upon an offender if they committed an act referred to in Subsection 1 or 2 as a member of a dangerous group. (7) Protection under Subsection 1 through 6 is also provided to foreign public documents, official seals, official locks, official symbols, and official marks. | Report not provided | Report not provided |
| Spain | EUR | Ley Orgánica 12/1995, de 12 de diciembre, de represión del contrabando. Ley 10/2010, de 28 de abril, de prevención del blanqueo de capitales. Código Penal español. | Report not provided | Report not provided |
| Sri Lanka | SEA | Report not provided | The National Authority on Tobacco Alcohol act No: 27 of 2006 Tobacco Tax Act No: 8 of 1999 | Report not provided |
| Sweden | EUR | There is national legislation regarding fraud, money laundering and bribery of officials in The Swedish Criminal Code (1962:700) and Law (2017:630) on measures against money laundering and terrorist financing. | Report not provided | Report not provided |
| Togo | AFR | Article 28 : Tout fonctionnaire ou représentant de l’Etat qui viole les dispositions de la présente loi en se rendant complice d’un fabricant, d’un importateur ou d’un distributeur du tabac et de ses produits dérivés, en participant, autorisant ou acceptant le commerce illicite de ces produits est puni d’un emprisonnement de trois (03) mois à deux (02) ans et d’une amende d’un million (1 000 000) à dix millions (10 000 000) F CFA ou l’une de ces peines seulement. (Loi antitabac du Togo) | Article 28 : Tout fonctionnaire ou représentant de l’Etat qui viole les dispositions de la présente loi en se rendant complice d’un fabricant, d’un importateur ou d’un distributeur du tabac et de ses produits dérivés, en participant, autorisant ou acceptant le commerce illicite de ces produits est puni d’un emprisonnement de trois (03) mois à deux (02) ans et d’une amende d’un million (1 000 000) à dix millions (10 000 000) F CFA ou l’une de ces peines seulement. (Loi antitabac du Togo) | Report not provided |
| Türkiye | EUR | 5607 Anti-Smuggling Law Law No. 4733 on Regulation of Tobacco, Tobacco Products and Alcohol Market Forensic processing is established within the scope of the law numbered 4733, for those who produce, import, transport and sell false labeled tobacco products to the market, for those who produce, transport or sell tobacco products, to establishers, factories or manufacturers to produce tobacco or tobacco products without a license. In addition, if the manufacturing / equipment used in the production of tobacco products is introduced into the country illegally, judicial proceedings are established for the suspect within the framework of the Law No. 5607. | Report not provided | Report not provided |
| Turkmenistan | EUR | Report not provided | Report not provided | Report not provided |
| United Kingdom of Great Britain and Northern Ireland | EUR | Concealment of tobacco products - Customs and Excise Management Act 1979 s.170 Intermingling of tobacco products with non-tobacco products in contravention of Article 12.2 (Free Zones and international transit) of the Protocol - Storing, processing or producing excise goods in a UK Freeport customs site guidance - https://www.gov.uk/guidance/storing-processing-or-producing-excise-goods-in-a-freeport-customs-site Illicit trade of tobacco products through the Internet or other technology-based modes of sale - Tobacco Products Duty Act 1979 section 7C. Acting against good faith in relation to the supply chain of tobacco products - Tobacco products Duty Act 1979 s.7A-D Obstructing any public officer or an authorized officer in the performance of duties relating to the prevention, deterrence, detection, investigation or elimination of illicit trade in tobacco, tobacco products or manufacturing equipment - Commissioners for Revenue and Customs Act 2005 section 31(1). Fraud - Fraud Act 2006. Money laundering - Proceeds of Crime Act 2002 Part 7. | Concealment of tobacco product - CEMA 1979 s. 167(1) Intermingling of tobacco products with non-tobacco products in contravention of Article 12.2 (Free Zones and international transit) of the Protocol - CEMA 1979 s. 167(1) Illicit trade of tobacco products through the Internet or other technology-based modes of sale - Excise Notice 2003 Acting against good faith in relation to the supply chain of tobacco products - TPDA Obstructing any public officer or an authorized officer in the performance of duties relating to the prevention, deterrence, detection, investigation or elimination of illicit trade in tobacco, tobacco products or manufacturing equipment? - Commissioners for Revenue and Customs Act 2005 s. 31(1) Fraud - Fraud Act 2006 Money laundering - Proceeds of Crime Act 2002 | Report not provided |
| Uruguay | AMR | Las conductas que constituyen delitos serían: - Falsificación de marcas - Arts.81 y 83 de La ley 17.011 - Obstaculizar la tarea de un funcionario (no específico al control del tabaco) sería desacato - Art.173 del Código Penal. - Contrabando - Art.258 del Código Aduanero (CAROU). - Evasión fiscal en nuestro derecho sería defraudación tributaria - Art.110 del Código Tributario. - Blanqueo de dinero podría ser el lavado de activos que está previsto en los Arts.30 a 33 y 35 de la ley 19.574 (uno de los delitos precedentes es el contrabando por más de 200.000 unidades indexadas). | Answer not provided | Report not provided |