Trade facilitation agreement. Its impact in customs infractions law. Principles of material truth and reasonability

Abstract

Our purpose in this work is to make a general presentation of the Trade Facilitation Agreement as well as to use such Agreement as a starting point and frame for the analysis of the general principles of law related to the same. To this end we hereby analyze GATT’s main rules, those which the Trade Facilitation Agreement intends to develop and regulate, as well as the Uruguayan legislation. This study has led us to rediscover and confirm the enormous value of the general principles of law. Such principles are clearly included in the regulations analyzed herein and are undoubtedly the
basis of the legal system and of what we understand should be the legal policy of any State or Organization.