Part 3Taxes and duties on importation and exportation: penalties

The penalties

I126Penalty for contravention of relevant rule

1

If, in the case of any relevant tax or duty, a person of a prescribed description engages in any conduct by which he contravenes—

a

a prescribed relevant rule, or

b

a relevant rule of a prescribed description,

he is liable to a penalty under this section of a prescribed amount.

2

Subsection (1) is subject to the following provisions of this Part.

3

The power conferred by subsection (1) to prescribe a description of person includes power to prescribe any person (without further qualification) as such a description.

4

Different penalties may be prescribed under subsection (1) for different cases or different circumstances.

5

Any amount prescribed under subsection (1) as the amount of a penalty must not be more than £2,500.

6

The Treasury may by order amend subsection (5) by substituting a different amount for the amount for the time being specified in that subsection.

7

A statutory instrument containing an order under subsection (6) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.

8

In this Part “relevant rule”, in relation to any relevant tax or duty, means any duty, obligation, requirement or condition imposed by or under any of the following—

a

the Customs and Excise Management Act 1979 (c. 2), as it applies in relation to the relevant tax or duty;

b

any other Act, or any statutory instrument, as it applies in relation to the relevant tax or duty;

c

in the case of customs duty, Community export duty or Community import duty, Community customs rules;

d

in the case of import VAT, Community customs rules as they apply in relation to import VAT;

e

any directly applicable Community legislation relating to the relevant tax or duty;

f

any relevant international rules applying in relation to the relevant tax or duty.

9

In subsection (8)—

  • “Community customs rules” means customs rules, as defined in Article 1 of the Community Customs Code;

  • “relevant international rules” means international agreements so far as applying in relation to a relevant tax or duty and having effect as part of the law of any part of the United Kingdom by virtue of—

    1. a

      any Act or statutory instrument, or

    2. b

      any directly applicable Community legislation.