Short-payments
Short-payment of Customs charges may be identified in various ways, for example, voluntary disclosures by clients, Customs audit or other Customs enquiries.
Where the short-payment of Customs charges arises as the result of audit activity or from a Customs enquiry, Customs provides notice in writing including information of any appeal provisions. These short-payments must be paid by cash/cheque and will not be debited to a client’s deferred account. Failure to make payment by due date will result in additional duties being charged.
Where a deferred payment client, including broker deferred, makes a voluntary disclosure, the client’s account can be adjusted without the need for a claim to be issued. If the voluntary disclosure is made on a paid cash entry, an assessment notice will be issued and this must be paid by cash/cheque. Failure to make payment by due date will result in additional duties being charged.
For further information about short-payment of Customs charges, please contact the audit section of your local Customs office.