The sub-invoicing; As a class of technical smuggling, is a crime that at the present time has generated great importance in the world, by the way of evolution, and because it has ceased to be a local problem, and has become a crime with connections that transcend borders, Forming criminal chains, seeking money laundering, drug trafficking, tax evasion, among others. This is how the contraband is analyzed as an international crime, examining the problem of under-invoicing, in the light of the theory of international relations, such as Neo institucionalismo, which consists of identifying the role of institutions in order to combat the problem , As well as the related cost of the offense to society and the way in which it acts and its economic, commercial, social, demographic and cultural consequences. From the Colombian point of view, for the years 2013 - 2014 according to the development of the present study based on studies carried out, it was evident how the State coffers have stopped receiving the correct tax collection due to the evasion of The same by the smugglers, under the modality of under-invoicing, as well as it is evident that the actions of the organizations that seek to counter this crime, should be directed towards the development of better strategies, efficient and effective for the exchange of information, So that they conform to the mode of operation that today smugglers use to evade it.