Contrabando como estrategia de evasión de impuestos en las aduanas mexicanas para la importación de mercancía proveniente de Asia.

• DOI: https://doi.org/10.22533/at.ed.2164162429072

• Palavras-chave: contrabando, delitos aduaneros, comercio ilícito, defraudación fiscal.

• Keywords: -

• Abstract: Since Mexico's adhesion to the USMCA (T-MEC), Mexican international trade has increased, making this activity the largest component of the national GDP. As a result, Mexico has made the United States its main trading partner and China its second trading partner. To estimate the effect of commercial exchange with Asia, a case study was carried out on a forwarder that operates in Mexico whose main activity is related to facilitating the introduction of merchandise into the national territory. The results show that the goods imported by certain companies do not comply with tariff and non-tariff restrictions and regulations, which leads to what is known as technical smuggling. Likewise, an investigation was conducted to understand how this type of smuggling enters and complies with all formal customs procedures but takes advantage of certain government programs to avoid complying with the law. Finally, an approximate amount of taxes that the government failed to collect for the goods this company brought into the country was estimated.