EL CONTRABANDO Y SU FISCALIZACIÓN EN CHILE.

This article reviews the smuggling and its audit in Chile. This addresses the following subjects: kinds of smuggling, audit of smuggling, extension zone and logistical support, major achievements of Customs 2010, origin of smuggled merchandise, Agreements of Basel and CITES, risk management, and tax and customs courts of Chile. We conclude that Customs does not eliminate smuggling, but decreases it, when the techniques for the identification of this crime are refined. It remains to fight through more effective mechanisms to identify these cases. [ABSTRACT FROM AUTHOR]