Penalties imposed in terms of the Act are done so in accordance with sections thereof, commonly termed the penal provisions (Sections 88 to 106).
Penalties may be imposed as follows;
Note: The aforementioned amounts do not include forfeiture amounts. It must be remembered that forfeiture is not regarded as Customs penalty.
Alleged offender have the right to appeal to the Commissioner with regards to penalties imposed on them. This is termed an “internal appeal”. In such instances, Controllers must submit such appeals together with all relevant documentation, including their motivation as well as the alleged offender’s representations to Head Office.
It is important that all information is submitted in order that Head Office can make an informed decision. Alleged offender’s furthermore, have the right to appeal to the Minister of Finance against any determination, or order of the Commissioners determination, or order. In the aforementioned instances alleged offenders would have elected to be dealt with administratively.
NOTE: All Customs and Excise Officers must ensure that the alleged offenders are well informed about their rights as stated above.
Penalties imposed for unintentional irregularities (clerical / counter errors): Controllers are discouraged from imposing such penalties except where the person involved has repeatedly made the same mistake and has previously received a warning from Customs that future similar contraventions or failures will result in penalty.
Repeated clerical or counter errors should be brought to the attention of the person or company who makes them and they should be advised that repetitions of such errors can and probably will result in penalty action. Controllers must be alert as to the past record of importers, etc., with respect to accuracy of entries, clerical errors, etc. The Controller is generally the judge as to whether an error was a simple clerical error or a result of a higher degree of negligence.
Click on the link below to download the full Miscellaneous Penalties Guide, containing the following information:
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