Customs Act 2015
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PART 6 EU and International Obligations | ||
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Administrative penalties for contravention of Customs Acts | ||
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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 1992 5 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. | ||
(2) Where the person referred to in subsection (1) is a body of persons and they fail to comply with a duty, obligation, requirement or condition imposed under the Customs Acts, then the person acting in the capacity of secretary to such body is liable to a separate penalty of an equivalent amount to that stated in that subsection in respect of each such failure. | ||
(3) Any penalty payable under this section is deemed to be a debt due to the Minister for the benefit of the Central Fund and shall be payable to the Commissioners. | ||
(4) Chapter 3A (inserted by section 98 of the Finance (No. 2) Act 2008 ) of Part 47 of the Taxes Consolidation Act 1997 shall apply to any penalty payable under this section and Part 7 shall not apply. | ||
(5) Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. | ||
(6) In this section— | ||
“declaration” means any declaration, return or statement required to be made by a person in accordance with the Customs Acts and includes a declaration made using an electronic data-processing technique; | ||
“supporting documents” means the documents— | ||
(a) required under the Customs Acts to support a declaration, and | ||
(b) where the declaration is made using an electronic data-processing technique, which are required to be in the possession of the person making the declaration. | ||