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espanolEl presente articulo aborda el estudio del regimen de responsabilidad objetiva que subsiste en materia infraccional aduanera, los fundamentos sostenidos para su existencia o pervivencia, y sus consecuencias. Asimismo, se desarrollan los argumentos contrarios a dicho regimen de imputacion de la responsabilidad. Asi, y partido de ello, se tratan de encontrar soluciones juridicas que, sin vulneren los derechos de los administrados al juzgar las infracciones aduaneras, permitan resolver el fundamento de su sustitucion, y ello, mediante un correcto establecimiento de presunciones legales relativas que permitan presumir la intencion, cuando ella sea de dificil comprobacion para el Fisco. EnglishThis paper analyzes the strict liability system surviving in customs infringement procedures, the grounds for its existence or survival and its consequences. Also, the arguments against such system of liability attribution are examined. Thus, from such starting point, through a precise enumeration of statutory rebuttable presumptions whose intention can be presumed whenever it is difficult for Tax Authorities to prove such presumptions, I intend to find legal solutions to determine the grounds for its replacement without affecting the rights of the relevant individuals or legal entities when the customs infringements are decided.

Una necesidad imprescindible: Desterrar definitivamente el régimen de responsabilidad objetiva del infraccional aduanero