La prescripción y la caducidad de la potestad sancionadora de la Administración Aduanera en contravenciones aduaneras en el Ecuador

Abstract

Abstract: The objective of this research is to define the legal and doctrinal parameters regarding the statute of limitations (*prescripción*) and the expiration of the right to act (*caducidad*) concerning the sanctioning power of the customs administration. Based on this conceptual framework, the relationship between customs law and administrative and criminal sanctioning law has been identified, in light of the principles governing the state's punitive power (*ius puniendi*). Furthermore, customs contraventions have been analyzed according to their doctrinal and legal definitions to distinguish which types of conduct warrant administrative sanctions; this includes an analysis of the applicable sanctions and the sanctioning procedure. This body of work establishes clear concepts regarding both the statute of limitations and the expiration of the right to act in customs matters. Methodologically, the research employed a qualitative-analytical approach regarding the regulatory framework, utilizing documentary analysis and semi-structured interviews with customs law experts. The study concludes that the expiration of the right to act (*caducidad*) is not regulated in customs legislation, whereas regarding the statute of limitations (*prescripción*), customs regulations establish the timeframe within which the right to impose sanctions is extinguished.