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 contains provisions designed to reduce errors and omissions on entries. Anyone who makes an entry could be liable for 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.
If you receive a penalty notice, you must pay it within 20 working days of the date it was issued.
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.
See Reviews and appeals for more information.