Which term describes importing goods into the country by fraudulent, falsified or erroneous declaration of the goods to reduce or avoid payment of prescribed taxes, duties and other charges?

Which term describes importing goods into the country by fraudulent, falsified or erroneous declaration of the goods to reduce or avoid payment of prescribed taxes, duties and other charges?

• A. Technical Smuggling
• B. Transit
• C. Transshipment
• D. Smuggling

Answer: (A)

The situation described is smuggling. It involves importing goods illegally to dodge taxes and other charges, and using fraudulent or false declarations is a classic method to achieve that evasion. While some materials may discuss techniques that exploit technical aspects of the rules, the fundamental act remains illegal smuggling rather than a separate category. For example, declaring a lower value or a different tariff code to pay less duty is a common form of this evasion.

The situation described is smuggling. It involves importing goods illegally to dodge taxes and other charges, and using fraudulent or false declarations is a classic method to achieve that evasion. While some materials may discuss techniques that exploit technical aspects of the rules, the fundamental act remains illegal smuggling rather than a separate category. For example, declaring a lower value or a different tariff code to pay less duty is a common form of this evasion.