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New Customs Bill outlines fines for inaccurate Customs Declarations

The New Customs Bill was published on Friday 3rd October.  A copy of the Bill and  Explanatory Memorandum are now available on the Revenue website at http://www.revenue.ie/en/customs/index.html

Those engaged in Customs declarations are invited to review the document and any issues pertaining can be referred back to the Customs Consultative Committee who meet on the 4th of November.

Extract from the Bill

Administrative penalties for contravention of Customs Acts Section 40.

(1) A person who—

(a) fails to comply with a duty, obligation, requirement or condition imposed under the Customs Acts which relates to Article 38, 96 or 101 of Council Regulation (EEC) No. 2913/92 of 12 October 19925 is liable to a penalty of €500 in respect of each such failure,

(b) fails to comply with a duty, obligation, requirement or condition imposed under the Customs Acts which relates to a declaration, in respect of each such failure, where the person—

(i) does not make the declaration, he or she is liable to a penalty of €2,000,

(ii) does not make the declaration within the time limit specified under the Customs Acts, he or she is liable to a penalty of €250 for each month or part of a month during which the return remains outstanding, subject to a maximum penalty of €2,000,

(iii) makes an incorrect or incomplete declaration, he or she is liable to a penalty of €100,

(iv) makes a declaration using an electronic data-processing technique while not in possession of the required supporting documents, he or she is liable to a penalty of €100, or

(c) fails to comply with a duty, obligation, requirement or condition imposed under the Customs Acts which relates to a matter other than those specified in paragraph (a) or (b), is liable to a penalty of €250 in respect of each such failure