خصوصية أحكام المسؤولية عن جريمة التهريب في ضوء التشريع الجمركي الجزائري

Abstract EN

This study examines the specificity of the provisions of liability for the crime of smuggling and combating it in the light of the customs law, as this liability is characterized by unusual provisions in public law that reflect the specificity of customs legislation, and this appears in the weakness of the moral element, the expansion of legal evidence and the expansion of the concept of participation in fraud and the failure of the offender to benefit from extenuating circumstances, but in terms of proof, it is the responsibility of the accused, as well as the absolute customs records in proof, and the adoption of the solidarity system.