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Fines and penalties

Customs can impose a financial penalty on anyone who makes an entry containing an error or omission.

The Customs & Excise Act 2018 (the Act) contains provisions designed to reduce errors and omissions on entries. Anyone who makes an entry could be liable to an administrative penalty if it has certain types of errors or omissions. Administrative penalties are designed to ensure data integrity and encourage compliance, reasonable care, self-assessment and voluntary disclosure of errors.

See Penalties fines and fees for information about all types of penalties and how they apply, including administrative penalties.

If you receive an administrative penalty notice, you must pay it within 20 working days.

If you do not agree with an administrative penalty you can apply for an administrative review or you can appeal the decision to the Customs Appeal Authority.

In either case you must do this within 20 working days after the notice was issued, or within that time seek an extension to the time in which you can seek a review or appeal.

See Reviews and appeals for more information.