Finance Act 2011
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Administrative penalties for contravention of Community Customs Code. |
54.— (1) In this section— | |
“declaration” means any declaration, return or statement required to be made by a person in accordance with the Community Customs Code and includes a declaration made by an electronic data-processing technique; | ||
“duties of Customs” means import duties and export duties as defined in the Community Customs Code; | ||
“supporting documents” means the documents— | ||
(a) required under the Community Customs Code to support a declaration, and | ||
(b) where the declaration is made by an electronic data-processing technique, which are required to be in the possession of the person making the declaration; | ||
“Community Customs Code” means the Community Customs Code established by Council Regulation (EEC) No. 2913/92 of 12 October 1992 1 together with the Regulations amending or implementing that Council Regulation. | ||
(1) (a) A person who fails to comply with a duty, obligation, requirement or condition imposed under the Community Customs Code which relates to Article 38 or 101 of Council Regulation (EEC) No. 2913/92 of 12 October 1992 is liable to a penalty of €500 in respect of each such failure. | ||
(b) A person who fails to comply with a duty, obligation, requirement or condition imposed under the Community Customs Code which relates to a declaration, then where the person, in respect of each such failure— | ||
(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 Community Customs Code, 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. | ||
(c) Except where paragraph (a) or (b) applies, a person who fails to comply with a duty, obligation, requirement or condition imposed under the Community Customs Code is liable to a penalty of €250 in respect of each such failure. | ||
(2) Where the person referred to in subsection (2) is a body of persons and they fail to comply with a duty, obligation, requirement or condition imposed under the Community Customs Code, 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 the 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 Finance for the benefit of the Central Fund and shall be payable to the Revenue Commissioners. | ||
(4) In relation to any penalty payable under this section, Chapter 3A of Part 47 of the Taxes Consolidation Act 1997 shall apply and the European Communities (Customs Appeals) Regulations 1995 ( S.I. No. 355 of 1995 ) shall not apply. | ||
(5) Nothing in this section shall be read so as to prevent any action or proceedings being otherwise brought for the collection or recovery of duties of Customs. | ||
(6) This section shall be construed as one with the Customs Acts. | ||