Chapter SGSAROA6020

CourtHM Revenue & Customs
Published date26 April 2016
Record NumberSGSAROA6020
The Law: Civil Penalties

The Export (Penalty) Regulations 2003 make provision for civil penalties for contraventions of customs rules that are not directly related to a relevant tax or duty. These Regulations have been made under powers conferred by the European Communities Act 1972. They also include a schedule of contraventions that may be penalised, the person who may be penalised and the maximum penalty that may be imposed.

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The Law and Prohibitions and Restrictions

Prohibitions and restrictions (such as licensing requirements) contraventions will continue to be dealt with under existing criminal provisions, including seizure however in cases where a licence is held and not declared or misdeclared and the goods have been exported please take action outlined below:-

Action

The following action for failure to correctly declare licences/permits/etc has been agreed for all Prohibitions and Restrictions in relation to Civil Penalties

  • Where the licence/permit etc has not been declared but...

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