El porteador será responsable de todas las consecuencias a que pueda dar lugar su omisión en cumplir las formalidades prescritas por las leyes y reglamentos de la administración pública, en todo el curso del viaje y a su llegada al punto a donde fueren destinadas, salvo cuando su falta proviniese de haber sido inducido a error por falsedad del cargador en la declaración de las mercaderías.
Si el porteador hubiere procedido en virtud de orden formal del cargador o consignatario de las mercaderías, ambos incurrirán en responsabilidad.
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