The paper analyses the regime of administrative and criminal offences in customs law matters in the Spanish legal system. Introductory remarks on the constitutional framework on the punitive power of the State are followed by an overview of the general administrative infringements in tax matters that also apply to customs duties. Then the specific administrative and criminal offences in customs law are briefly examined. Finally there is a reference to the applicable criminal offence of fraud to the EU budget.
Global Trade and Customs Journal