Requerimiento especial aduanero. La autoridad aduanera formulará requerimiento especial aduanero contra el presunto autor o autores de una infracción aduanera, para proponer la imposición de la sanción correspondiente; o contra el declarante, para formular liquidación oficial de corrección o de revisión. Con la notificación del requerimiento especial aduanero se inicia formalmente el proceso administrativo correspondiente.
Decreto 390 de 2016 →In force
Article 582
Requerimiento Especial Aduanero
Decreto 390 de 2016 · por el cual se establece la regulación aduanera.
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