PART FOUR

Offences Against Customs Activities
Sub-Section One (Offences Committed by Customs Employees)

62.  Corrupt and Relationship Practice

1.      Any customs officer or customs police who, by receiving a gift or by reason of correlation or by any other illegal relationships of mutual benefit:

a.       allow or attempt to allow the importation or exportation or prohibited, restricted goods or goods on which duties are not paid;

b.      Allow to accomplish customs formalities by false and deceitful customs declaration or supporting documents; reduce or attempt to reduce or obstruct payable duties and taxes; or co-operate on such similar activities; is punishable with rigorous imprisonment form 15 to 25.

2.  A person who, after committing the offences specified under sub-Article (1) (a) and (b) of this Article, immediately reports of the corrupt practice with tangible evidence, before the goods are taken out of the customs area, may not be prosecuted for the offence he committed.

63.  Abuse of Power

Any customs officer or customs police who, with intent to injure another person, hold on customs formalities or detain or put goods under custody, stop or delay the means of transport or commit other similar offences is punishable with rigorous imprisonment form 3 up to 5 years.

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