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Document 52023SC0002

COMMISSION STAFF WORKING DOCUMENT Country Sheets Accompanying the document Report from the Commission on the assessment of customs infringements and penalties in Member States Union Customs Code GENERAL COMPARATIVE TABLE

SWD/2023/2 final

Brussels, 6.1.2023

SWD(2023) 2 final

COMMISSION STAFF WORKING DOCUMENT

Country Sheets

Accompanying the document

Report from the Commission

on the assessment of customs infringements and penalties in Member States


Union Customs Code



GENERAL COMPARATIVE TABLE

{COM(2023) 5 final}


Article UCC

Infringement UCC

Legal nature (Criminal / Administrative)

AU

BE

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

Article 15

Providing customs authorities with false information or documents required by those

C/A

C

A

A

C

A

C

N/A

C/A

N/A

C

C/A

C/A

C/A

C

A

C/A

C

C

C

C

C/A

C

A

C

A

C/A

Article 15(1)

 

C

C

A

A

C

A

C/A

C/A

N/A

C

N/A

C/A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

A

C

article 15(2)(a)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the accuracy and completeness of the information given in the declaration, notification or application;

C/A

C

A

A

C

A

C

A

C/A

A

N/A

C/A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

C/A

C/A

Article 15(2)(b)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the authenticity, accuracy and validity of any supporting document;

C/A

C

A

A

C

A

C

A

C/A

A

N/A

A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

C/A

C/A

Article 23(1)

Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision;

A

C

A

A

C

A

C/A

A

C/A

A

N/A

A

A

C/A

A

N/A

C/A

C

C

A

N/A

N/A

A

A

C/A

A

C/A

Article 23(2)

Failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content;

C

C

A

A

C

A

C

A

C/A

A

N/A

A

A

C/A

A

N/A

C/A

C

C

C/A

N/A

N/A

A

A

C/A

A

C

Article 51

Failure of an economic operator to keep the documents and information related to the accomplishment of customs formalities by any accessible means for the period of time required by customs;

C

C

A

A

C

A

C

A

C/A

C/A

C

A

A

C/A

A

A

C/A

C

C

C/A

C

A

A

A

C/A

A

C/A

Article 108

Non-payment of import or export duties by the person liable to pay within the period prescribed;

N/A

C

A

N/A

C

N/A

N/A

C

C/A

N/A

N/A

N/A

A

C/A

A

N/A

C/A

C

C

N/A

N/A

N/A

A

C

C/A

N/A

N/A

Articles 127

Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code

C

C

A

A

C

A

C

A

C/A

C/A

C

C/A

A

C/A

A

A

A

C

C

C

N/A

A

A

A

C/A

A

C

Article 134(1)

Removal of goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities, contrary to the first and second sub-paragraphs of Article 134 of the Code;

C

C

A

A

C

A

C

C/A

C/A

C

C

C/A

C/A

C/A

A

C/A

A

C

C

C

C

C/A

A

C/A

C/A

C/A

C/A

Article 134(1)

Removal of goods from customs supervision;

C

C

C/A

A

C

A

C

C/A

C/A

C/A

C

C/A

C/A

C/A

A

C/A

A

C

C

C

C

C/A

A

C/A

C/A

C/A

C/A

Article 135(1)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

C/A

C

A

A

C

A

C

A

C/A

C/A

C

C/A

A

C/A

A

A

A

C

C

C

C

C/A

A

A

C/A

C/A

C/A

Article 135(2)

Failure of a person bringing goods into a free zone, where the free zone adjoins the land frontier between a Member State and a third country, to bring those goods directly into that free zone without passing through another part of the customs territory of the Union;

No free zones

No free zones

A

A

C

A

C

A

N/A

No free zones

C

C/A

A

No free zones

A

A

A

N/A

C

No free zones

N/A

A

A

No free zones

C/A

N/A

No free zones

Article 137(1) and (2)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

C/A

C

A

A

C

A

C

A

C/A

C/A

C

C/A

A

C/A

A

A

A

C

C

C

N/A

C/A

A

A

C/A

C/A

C/A

Article 139

introduction or exit of goods into and from the customs territory of the Union without presenting them to the customs authorities in accordance with Article 139 of the Code

C/A

C

C/A

A

C

A

C

C/A

C/A

C/A

C

C/A

A

C/A

A

C/A

C/A

C

C

C

C

C/A

C

A

C/A

C/A

C/A

Article 139

Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs;

C/A

C

C/A

A

C

A

C

C/A

C/A

C/A

C

C/A

A

C/A

A

C/A

C/A

C

C

C

C

C/A

A

A

C/A

C/A

C/A

Article 140

Unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities;

C

C

C/A

A

C

A

C

A

C

C/A

C

C/A

A

C/A

A

A

A

C

C

C

C

C/A

A

A

C/A

C/A

C/A

Article 145(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

A

C

Articles 147 and 148

Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities;

C/A

C

A

A

C

A

C

A

C

C/A

C

C/A

A

C/A

A

A

A

C

C

C

C

C/A

A

A

C/A

A

C

Article 149

Failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re- export them within the time limit;

C

C

A

A

C

A

A

N/A

C

C/A

C

C/A

A

C/A

A

A

A

C

C

A

C

A

A

A

C/A

A

C/A

Articles 158(3)

Removal of goods from customs supervision;

C

C

A

A

C

A

C

C/A

C

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

C

C/A

A

A

C/A

C/A

C

Articles 163

Providing customs authorities with false information or documents required by those

C

C

A

A

C/A

A

C

C/A

C

C/A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

C

A

C/A

A

C/A

Article 163(1)

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question;

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

C

C

A

A

A

C/A

A

C/A

Article 163(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

C/A

C

A

A

C

A

C

C/A

C

C

C

C/A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

A

C/A

Article 166

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of a simplified declaration in accordance with Article 166 of the Code,

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

N/A

C/A

C

C

C

C

C/A

C

A

C/A

C/A

C/A

Article 167(1)

Failure of the declarant for a customs procedure, in the case of a simplified declaration pursuant to Article 166 of the Code or of an entry into the declarant’s records pursuant to Article 182 of the Code, to lodge a supplementary declaration at the competent customs office and within the specific time-limit;

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

C

N/A

A

A

A

C/A

C/A

C/A

Article 167(1) second subparagraph

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

C

C

A

A

A

C/A

A

C

Article 177

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 177

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

A

C

Article 179

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 179

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

A

C

Article 182

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 182

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

A

C

Article 185

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 185 of the Code

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

A

C

Article 192(2)

Removal or destruction of means of identification affixed by customs authorities in goods, packaging or means of transport without prior authorisation granted by the customs authorities;

C

C

A

A

C

A

C

C/A

C/A

A

C

C/A

A

C/A

A

A

A

C

C

C

C

C

C

A

C/A

C/A

C

Article 211

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to place the goods under special procedures in accordance with Article 211 of the Code;

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

C/A

C

Article 233(1)(a)

Failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit;

C/A

C

A

A

C

A

C

A

C/A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

A

C

C/A

A

A

C/A

C/A

C/A

Article 241

Processing of goods in a customs warehouse without an authorisation granted by the customs authorities;

C/A

C

A

A

C

A

C

A

C/A

N/A

C

C/A

A

C/A

A

N/A

A

C

C

A

C

A

A

A

C/A

A

C/A

Article 242

Removal of goods from customs supervision;

C

C

A

A

C

A

C

C/A

C/A

C/A

C

C/A

C/A

C/A

A

A

A

C

C

C/A

C

C/A

A

A

C/A

C/A

C/A

Article 242(1), points (a) and (b)

Failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure.

C/A

C

A

A

C

A

C

A

C/A

A

C

C/A

A

C/A

A

A

A

C

C

A

C

A

A

A

C/A

A

C/A

Article 244(1)

Construction of a building in a free zone without the approval of the customs authorities;

No free zones

No free zones

A

A

C

A

C

A

C/A

No free zones

C

C/A

A

No free zones

A

N/A

A

C

C

No free zones

C

A

A

A

C/A

A

No free zones

Article 244(2)

Failure to notify, in advance, the customs authorities of the exercise of a commercial, industrial or service activity in a free zone, as provided for by Article 244 UCC

No free zones

No free zones

A

A

C

A

C

A

C/A

No free zones

C

C/A

A

No free zones

A

N/A

A

C

C

No free zones

C

A

A

A

C/A

A

No free zones

Article 245

Failure of the economic operator to present the goods brought into a free zone to customs;

No free zones

No free zones

A

A

C

A

C

A

C/A

No free zones

C

C/A

C/A

No free zones

A

C/A

A

C

C

No free zones

C

A

C

A

C/A

C/A

No free zones

Article 245

the use of false statements or any other irregular means by an economic operator in order to obtain an autorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with article 245 of the Code

N/A

C

A

A

C

A

C

C/A

C/A

C

C

C/A

C/A

C/A

A

C/A

A

C

C

No free zones

C

C/A

C

A

C/A

A

C/A

Article 257

Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified;

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

C/A

C/A

A

N/A

A

C

C

A

N/A

A

A

A

C/A

C/A

C/A

Article 262

Failure of the holder of the outward processing procedure to export the defective goods within the time limit;

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

A

N/A

A

A

A

C/A

C/A

C/A

Article 263

Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code

C

C

A

A

C

A

C

A

A

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

N/A

A

C

A

C/A

C/A

C

Article 267(2)

Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit

C

C

C/A

A

C

A

C

C/A

C/A

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

C

C/A

A

A

C/A

C/A

C

Article 267(2)

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Article 267(2) of the Code;

C

C

A

A

C

A

C

C/A

C/A

A

C

C/A

C/A

C/A

A

C/A

A

C

C

C

C

C/A

A

A

C/A

C/A

C

Article 270

Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code

C

C

A

A

C

A

C

A

A

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

C

A

A

A

C/A

C/A

C

Article 271

Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code

C

C

A

A

C

A

C

A

A

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

C

A

A

A

C/A

C/A

C

Article 274

Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code

C

C

A

A

C

A

C

A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

C

C

A

 

A

C/A

C/A

C

Article UCC

Negligence/Intent (N / I )

AU

BE

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

LV

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Article 15

Intent, strict liability (no sanction)

Customs infringements do not require fraudulent intent, except in exceptional cases: — Resulting from express provisions laid down in the law such as that covered by Articles 259 and 260 LGDA relating to the production with the intention of deceiving Belgian or foreign customs of false, false or inaccurate documents; — Resulting from the special nature of certain acts which cannot be understood without an intentional element — such as refusal to exercise (Article 329 LGDA), which implies knowledge on the part of the author of the act that it hinders the performance of the duties of officials of the administration, or complicity (Article 227 LGDA), since the accomplice of the fraudster must necessarily have been aware of the fraud;

Legal entities are always punishable, while physical entities - only in the presence of intent.

Negiglence

Negligence/Intent

Negiglence

Intent, gross neligence or by simple negligence in repeated cases within 2 years

Negligence/Intent

Misdemeanour - Negligence. Direct intent for a midemeanour, deliberate intent for a crime. For a penalty payment, a prerequisite is a precept the customs authority that was not complied with during the term indicated in a warning. No intent/negligence is needed.

Negligence/Intent

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Intent

NONE-Obigation to prove whether an act or a failure to act

Article 15(1)

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

N/A

Negligence/Intent

see Article 15 above

Intent/Gross Negligence

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

article 15(2)(a)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent, gross neligence or by simple negligence in repeated cases within 2 years

Negligence/Intent

see Article 15 above

Negligence/Intent

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 15(2)(b)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent, gross neligence or by simple negligence in repeated cases within 2 years

Negligence/Intent

see Article 15 above

Negligence/Intent

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 23(1)

strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Criminal fine: Intent or gross negligence

Negligence/Intent

see Article 15 above

Intent

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 23(2)

Intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/Intent

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 51

Intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/Intent

NO

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 108

N/A

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

N/A

Negligence/Intent

see Article 15 above

N/A

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Articles 127

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent /gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 134(1)

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

Intent

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

direct or indirect intent in a criminal offence.
A criminal offence shall be considered to be committed through negligence if the person has committed it through criminal self-reliance or criminal neglect.

Article 134(1)

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent /gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 135(1)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 135(2)

No free zones

No free zones

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

No free zones

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

No free zones

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 137(1) and (2)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent /gross negligence

Negligence/Intent

see Article 15 above

Penalty payment - Negligence / Custom offence - Intent / Gross Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 139

intent; gross negligence; strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent /gross negligence

Negligence/Intent

see Article 15 above

Penalty payment - Negligence / Custom offence - Intent / Gross Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 139

intent; gross negligence; strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent / gross negligence

Negligence/Intent

see Article 15 above

Penalty payment - Negligence / Custom offence - Intent / Gross Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 140

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent / gross negligence

Negligence/Intent

see Article 15 above

Penalty payment - Negligence / Custom offence - Intent / Gross Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 145(2)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent / gross negligence

Negligence/Intent

see Article 15 above

Penalty payment - Negligence / Custom offence - Intent / Gross Negligence

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Articles 147 and 148

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

Penalty payment - Negligence / Custom offence - Intent / Gross Negligence

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 149

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

N/A

Negligence/Intent

see Article 15 above

Penalty payment - Negligence / Custom offence - Intent / Gross Negligence

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Articles 158(3)

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

Penalty payment - Negligence / Custom offence - Intent / Gross Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Articles 163

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent, gross negligence or by simple negligence repeatedly within two years

Negligence/Intent

see Article 15 above

Penalty payment - Negligence / Custom offence - Intent / Gross Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 163(1)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

N/A

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 163(2)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Intent / gross negligence, a customs offense is intentional.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 166

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent, gross negligence or by simple negligence repeatedly within two years

Negligence/Intent

see Article 15 above

Negligence

Yes for article 441-6 CP. For customs infringementNo, except for article 414-2 - intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 167(1)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Intent / gross negligence, a customs offense is intentional.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 167(1) second subparagraph

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 177

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent, gross negligence or by simple negligence repeatedly within two years

Negligence/Intent

see Article 15 above

Negligence

Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 179

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent, gross negligence or by simple negligence repeatedly within two years

Negligence/Intent

see Article 15 above

Negligence

Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 182

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent, gross negligence or by simple negligence repeatedly within two years

Negligence/Intent

see Article 15 above

Negligence

Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 185

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent, gross negligence or by simple negligence repeatedly within two years

Negligence/Intent

see Article 15 above

Negligence

Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 192(2)

intent; negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 211

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent, gross negligence or by simple negligence repeatedly within two years

Negligence/Intent

see Article 15 above

Negligence

Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 233(1)(a)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 241

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

N/A

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 242

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 242(1), points (a) and (b)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 244(1)

No free zones

No free zones

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

No free zones

NO

Negligence/Intent

N/A for administrative proceedings

No free zones

Negligence/Intent

N/A

Article 244(2)

No free zones

No free zones

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

No free zones

NO

Negligence/Intent

N/A for administrative proceedings

No free zones

Negligence/Intent

N/A

Article 245

No free zones

No free zones

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

No free zones

NO

Negligence/Intent

N/A for administrative proceedings

No free zones

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 245

N/A

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent, gross negligence or by simple negligence repeatedly within two years

Negligence/Intent

see Article 15 above

Intent/gross negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 257

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negiglence

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 262

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 263

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 267(2)

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 267(2)

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent, gross negligence or by simple negligence repeatedly within two years

Negligence/Intent

see Article 15 above

Negligence

Yes for article 441-6 CP. For customs infringementNo, except for article 414-2 - intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 270

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 271

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article 274

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

NONE-Obigation to prove whether an act or a failure to act

Article UCC

Negligence/Intent (N / I )

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

 

 

 

 

 

 

 

 

 

 

 

Article 15

Intent

Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Legal person - strict liability, no fault is examined; Natural person – negligence is enough

Negligence/Intent

Negligence / Gross Neglgigence

Strict liability: Customs penalty (ADM) / Negligence: customs misdemeanour, negligent customs offence/ Gross negligence: illegal import, illegal export / Intent: customs misdemeanour, customs offence, smuggling offence

Article 15(1)

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

article 15(2)(a)

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See art 15 UCC

Article 15(2)(b)

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

N/A

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See art 15 UCC

Article 23(1)

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

N/A

N/A

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See art 15 UCC

Article 23(2)

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

N/A

N/A

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligance: customs misdemeanour. Gross negligance: illegal import or illegal export. Intent: smuggling offence

Article 51

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, gross negligence, intent; customs misdemeanour. Strict liability: Customs penalty (ADM)

Article 108

Negligence/Intent

Negligence

Negligence/Intent

N/A

N/A

N/A

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

N/A

Articles 127

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

N/A

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 134(1)

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Strict liability: Customs penalty (administrative) Negligence: customs misdemeanour, negligent customs offence Gross negligence: illegal import, Intent: customs misdemeanour, customs offence, smuggling offence

Article 134(1)

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See art 134(1) above

Article 135(1)

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See art 134(1) above

Article 135(2)

Negligence/Intent

N/A

Negligence/Intent

No free zones

N/A

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

No free zones

Article 137(1) and (2)

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

N/A

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See art 134(1) above

Article 139

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See art 134(1) above

Article 139

Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

 Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See art 134(1) above

Article 140

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative)

Article 145(2)

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Articles 147 and 148

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 149

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative)

Articles 158(3)

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Articles 163

Negligence/Intent

Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative)

Article 163(1)

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative)

Article 163(2)

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative)

Article 166

Negligence/Intent

Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See Art 15 UCC

Article 167(1)

Negligence/Intent

Intent

Negligence/Intent

Negligence/Intent

N/A

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence - intent, customs misdemeaour Strict liability - Customs penalty

Article 167(1) second subparagraph

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 177

Negligence/Intent

Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 179

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 182

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 185

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 192(2)

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 211

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence - customs misdemeaour Gross negligence – illegal import or export. Intent – customs misdemeanour and smuggling offence

Article 233(1)(a)

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative)

Article 241

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative)

Article 242

Negligence/Intent

Negligence

 

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative)

Article 242(1), points (a) and (b)

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative)

Article 244(1)

Negligence/Intent

Negligence

Negligence/Intent

No free zones

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

No free zones

Article 244(2)

Negligence/Intent

Negligence

Negligence/Intent

No free zones

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

No free zones

Article 245

Negligence/Intent

N/A

Negligence/Intent

No free zones

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

No free zones

Article 245

Negligence/Intent

N/A

Negligence/Intent

No free zones

Negligence/Intent

Negligence/Intent

Negligence/Intent

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

See article 15 UCC

Article 257

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

N/A

Negligence/Intent

 Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative)

Article 262

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

N/A

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative)

Article 263

Negligence/Intent

Negligence

Negligence/Intent

Negligence/Intent

N/A

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 267(2)

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence: customs misdemeanour. Gross negligence: illegal export. Intent: customs misdemeanour and smuggling offence

Article 267(2)

Negligence/Intent

N/A

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence: customs misdemeanour. Gross negligence: illegal export. Intent: customs misdemeanour and smuggling offence

Article 270

Negligence/Intent

N/A

 

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 271

Negligence/Intent

N/A

 

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article 274

Negligence/Intent

N/A

 

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence

Same as Article 15 UCC

Negligence/Intent

Negligence / Gross Neglgigence

Negligence, intent

Article UCC

Liability (Natural Person / Legal personality)

AU

BE

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Article 15

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST 1 /LP ; RPLP 2

NP/LP

NP/LP

Article 15(1)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

article 15(2)(a)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

see art 15

Article 15(2)(b)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

See art 15

Article 23(1)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

 

NP/LP

NP/LP

N/A

NP / LP

NP/LP

NP/LP

NP/LP

N/A

N/A

NP/LP

NP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

See art 15

Article 23(2)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP / LP

NP/LP

NP/LP

NP/LP

N/A

N/A

NP/LP

NP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 51

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

 NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 108

N/A

NP/LP

NP/LP

N/A

NP/LP

NP/LP

N/A

NP

NP/LP

N/A

N/A

NP / LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP

N/A

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

N/A

Articles 127

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 134(1)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 134(1)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 135(1)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 135(2)

No free zones

No free zones

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

No free zones

NP/LP

NP / LP

NP/LP

No free zones

NP/LP

NP/LP

N/A

NP/LP

NP

No free zones

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

No free zones

Article 137(1) and (2)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 139

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 139

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 140

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 145(2)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

N/A

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Articles 147 and 148

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 149

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Articles 158(3)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Articles 163

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 163(1)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

N/A

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 163(2)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 167(1)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

N/A

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/ Customs penalty – the debtor is libale regardless if legal or natural person

Article 167(1)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

N/A

N/A

NP/LP

NP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 167(1) second subparagraph

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

N/A

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 177

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 179

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 182

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

 

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 185

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 192(2)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 211

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 233(1)(a)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

N/A

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 241

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

N/A

NP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 242

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 242(1), points (a) and (b)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/LP

Article 244(1)

No free zones

No free zones

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

 No free zones

NP/LP

NP / LP

NP/LP

No free zones

NP/LP

N/A

N/A

NP/LP

NP

No free zones

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

No free zones

Article 244(2)

No free zones

No free zones

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP/LP

 No free zones

NP/LP

NP / LP

NP/LP

No free zones

NP/LP

N/A

N/A

NP/LP

NP

No free zones

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

No free zones

Article 245

No free zones

No free zones

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

No free zones

NP/LP

NP / LP

NP/LP

No free zones

NP/LP

NP/LP

N/A

NP/LP

NP

No free zones

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

No free zones

Article 245

N/A

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

No free zones

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

No free zones

Article 257

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

N/A

N/A

NP/LP

NP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/ Customs penalty – the debtor is libale regardless if legal or natural person

Article 262

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

N/A

N/A

NP/LP

NP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP/ Customs penalty – the debtor is libale regardless if legal or natural person

Article 263

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 267(2)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 267(2)

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 270

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 271

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article 274

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

NP/LP

N/A

NP/LP

NP/LP

NP/LP

NP / LP

NP/LP

NP/LP

NP/LP

NP/LP

NP

NP/LP

NP

NP/LP

NP

NP/LP

NP/LP

NP/LP

NP ; IST/LP ; RPLP

NP/LP

NP

Article UCC

Type of the sanction (fine, imprisonnement, other)

AU

BE 3

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Article 15

F/I/ADM DUTY

 F/I/Confiscation

F/I

F

F/I

N/A

F/I

F/I

F/I/Pecuniary punishment /Detention/Penalty payment

F/I

F

F/I/ ADM charge

F/I 

F/I

F/I 

F

F

F/I

F/I

F/I

F/I/confiscation

F/I/Confiscation/Suspention

F

I

F/I/Confiscation/Suspention

F/I/ADM F

Article 15(1)

F

F/I

F

F/I

Procedural F

F

F/I

F/Detention

F/I

F

ADM F

 F

F/I

F/I

F

F

F

F/I

F/I

F/I/confiscation

F/I

 F/Contravention

F/ Reprimand

F

F/I/Confiscation/Suspention

F

article 15(2)(a)

F/I/ADM DUTY

 F

F/I

F

F/I

F

F/I

F

N/A

F

N/A

ADM F/Criminal F/i

 F

F/I

F

F

F

F/Seizure / Confiscation

F/I

F/I

F/I/confiscation

ADM F

 F/Contravention

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 15(2)(b)

F/I/ADM DUTY

 F

F/I

F

F/I

F

F/I

F

F/I/Pecuniary punishment

F

N/A

ADM F/Criminal F/i

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

ADM F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 23(1)

ADM DUTY

 F

F/I

F

F/I

F/prohibition of profesional activities

F/I

Losing a benefit

N/A

F

N/A

N/A

 F

F/I

F

N/A

F

F

F/I

F/I/Default penalty

N/A

N/A

 F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 23(2)

F

 F

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

N/A

F

N/A

N/A

 F

F/I

F

N/A

F

F

F/I

F/I

N/A

N/A

F

F

F/I/Confiscation/Suspention

F/I

Article 51

F

 F

F/I

F

F/I

Fine/prohibition of profesional activities

F/I

F

N/A

F/I

F

N/A

 F

F/I

F

F

F

F/I

F/I

F/I

F/I/confiscation

ADM F

 F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 108

N/A

 Revocation

F/I

N/A

F/I

Interrest on arrears

N/A

I

N/A

Default Interest 

N/A

F/I/ ADM charge

 

F/I

F

N/A

F

F/I

F/I

N/A

F/I/confiscation

N/A

 F

F/I/dissolution of legal personality, prohibition of business/activity, publishing of judgement of conviction; protective measure-partial confiscation of property

F

F/I/Confiscation/Suspention

N/A

Articles 127

F

 F

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

N/A

F/Penalty fee

F/I/Confiscation

N/A

 F

F/I

F

F

F

F/I

F/I

F/I

F/I/confiscation

ADM F

 F

F

F

F/I/Confiscation/Suspention

F

Article 134(1)

F/I

 F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

F/I/Pecuniary punishment /Detention/Penalty payment

F/I

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

F/I

F

F/SEIZURE / CONFISCATION

F/I

F/I

F/I/confiscation

ADM F

F/I/Forfeiture/Dissolution/Prohibition/Publishing judgement/Confiscation

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 134(1)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

F/I

F/I

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

F/I

F

F/Seizure / Confiscation

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F/I/Forfeiture/Dissolution/Prohibition/Publishing judgement/Confiscation

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 135(1)

F/I/ADM Duty

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

F

F/I/Confiscation

ADM FINE

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F/Forfeiture

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 135(2)

No free zones

No free zones 

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

No free zones

F/I/Confiscation

N/A

 F

No free zones

F

F

F

N/A

F/I

No free zones

F/I/confiscation

ADM F/Confiscation/Suspension

 F

F/Forfeiture

F

F/I/Confiscation/Suspention

No free zones

Article 137(1) and (2)

F/I/ADM Duty

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 139

F/I/ADM Duty

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

N/A

F

F/I/Confiscation

ADM F

 F

F/I

F

F/I

F

F/SEIZURE/CONFISCATION/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 I

F/Forfeiture

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 139

F/I/ADM Duty

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

N/A

N/A

F

F/I/Confiscation

ADM F

 F

F/I

F

F/I

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F/Forfeiture

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 140

F/I

 F/I/Confiscation 

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

F/I

F

F

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 145(2)

F/I

  F/I/Confiscation

F/I

F

F/I

procedural fine

F

F/I

F

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

ADM F/ Confiscation /Suspension

 F

F / Rreprimand

F

F/I/Confiscation/Suspention

F

Articles 147 and 148

F/I

 F/I/Confiscation 

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

F

F

F/I/ ADM charge

 F

F/I

F

F

F

F/SEIZURE/CONFISCATION/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F

Article 149

F/I

 F

F/I

F

F/I

F/prohibition of profesional activities

F

N/A

F

F

F

F/I/ ADM charge

 F

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

ADM F

 F

F/Forfeiture

F

F/I/Confiscation/Suspention

F/ADM F

Articles 158(3)

F/I

 F/I/Confiscation 

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

F/I/Pecuniary punishment /Detention/Penalty payment

F

F/I/Confiscation

N/A

 F

F/I

F

F/I

F

F/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F/Forfeiture

F

F/I/Confiscation/Suspention

F/I

Articles 163

F/I

  F/I/Confiscation

F/I

F

F/I

Procedural fine

F/I

F/I

F/I

F/I

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

F

F

F/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 I

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 163(1)

F/I

  F/I/Confiscation

F/I

F

F/I

procedural fine

F

F/I

F

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

N/A

F

F

F/I

F/I

F/I/confiscation

ADM F

 F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 163(2)

F/I

  F/I/Confiscation

F/I

F

F/I

procedural fine

F

N/A

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

ADM F

 F

F / Reprimand

F

F/I/Confiscation/Suspention

F/ADM F

Article 166

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F/I

N/A

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

N/A

F

F/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

See article 15

Article 167(1)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

N/A

F

I/Seisure/Confiscation

F/I

F/I

F/I/confiscation

ADM F

 F

F

F

F/I/Confiscation/Suspention

F/Penalty for late declaration

Article 167(1) second subparagraph

F/I

  F/I/Confiscation

F/I

F

F/I

Procedural fine

F

N/A

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

N/A

F

F/ Seisure/Confiscation

F/I

F/I

F/I/confiscation

ADM F

 F

F

F

F/I/Confiscation/Suspention

F

Article 177

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F/I

F/I

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

F

F

F/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F

Article 179

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F/I

N/A

N/A

F/Penalty fee

F/I/Confiscation

F/I/ ADM charge

F/I

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F

Article 182

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F/I

N/A

N/A

F/Penalty fee

F/I/Confiscation

Revocation

F/I

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F

Article 185

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F/I

N/A

N/A

F/Penalty fee

F/I/Confiscation

F/I/ ADM charge

F/I

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F

Article 192(2)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F/I

F

F/Penalty fee

F/I/Confiscation

F/I

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F

Article 211

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F/I

F/I

N/A

F/Penalty fee

F/I/Confiscation

Revocation/Suspension

F/I 

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F/I

Article 233(1)(a)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

F/Penalty fee

F/I/Confiscation

N/A

 F

F/I

F

N/A

F

F/Confiscation

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F

Article 241

F/I

 F/I

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

F/Penalty fee

F

N/A

 F

F/I

F

N/A

F

F/ Seisure/Confiscation

F/I

F/I/Default penalty

F/I/confiscation

ADM F/ Confiscation /Suspension

 F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 242

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

F/ Confiscation

F/Penalty Fee

F/I/Confiscation

N/A

 F/I

F/I

F

F

F

F/ Seisure/Confiscation

F/I

F/Default penalty

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 242(1), points (a) and (b)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

F/Penalty Fee

F/I/Confiscation

N/A

 F

F/I

F

F

F

N/A

F/I

F/default penalty

F/I/confiscation

ADM F/ Confiscation /Suspension

 F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 244(1)

No free zones

No free zones

F/I

F

F/I

N/A

F

F

F

No free zones

F

ADM F

 F

No free zones

F

N/A

F

F/ Seisure/Confiscation

F/I

No free zones

F/I/confiscation

ADM F/ Confiscation /Suspension

 F

F

F

F/I/Confiscation/Suspention

No free zones

Article 244(2)

No free zones

No free zones

F/I

F

F/I

N/A

F

F

F

No free zones

F

N/A

 F

No free zones

F

F

F

F

F/I

No free zones

F/I/confiscation

ADM F/ Confiscation /Suspension

 

F

F

F/I/Confiscation/Suspention

No free zones

Article 245

No free zones

No free zones

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

No free zones

 

N/A

 F

No free zones

F

F/I

F

N/A

F/I

No free zones

F/I/confiscation

ADM F/ Confiscation /Suspension

 I

F

F

F/I/Confiscation/Suspention

No free zones

Article 245

N/A

  F/I/Confiscation

F/I

F

F/I

F

F/I

F/I

N/A

F/Penalty Fee

F/I/Confiscation

N/A

 F/I

F/I

F

F/I

F

N/A

F/I

No free zones

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

See art 15

Article 257

F/I/ADM Duty

 F

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

N/A

F/Penalty Fee

F

N/A

 F/I

F/I

F

N/A

F

N/A

F/I

Default penalty

F/I/confiscation

ADM F/ Confiscation /Suspension

 F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 262

F/I/ADM Duty

 F

F/I

F

F/I

F/prohibition of profesional activitiesF

F

N/A

N/A

F/Penalty Fee

F

N/A

 F

F/I

F

N/A

F

N/A

F/I

Default penalty

F/I/confiscation

ADM F/ Confiscation /Suspension

 F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 263

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

F

F/Penalty Fee

F/I/Confiscation

N/A

 F

F/I

F

F/I

F

F

F/I

F

F/I/confiscation

ADM F/ Confiscation /Suspension

 F

F

F

F/I/Confiscation/Suspention

F

Article 267(2)

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

F/Penalty Fee

F/I/Confiscation

ADM FINE

 F

F/I

F

F/I

F

N/A

F/I

F

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F/I

Article 267(2)

F

  F/I/Confiscation

F/I

F

F/I

fine

F/I

F/I

N/A

F/Penalty Fee

F/I/Confiscation

ADM FINE

 F/I

F/I

F

F/I

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

 F

F

F

F/I/Confiscation/Suspention

F/I

Article 270

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

N/A

F/Penalty Fee

F/I/Confiscation

ADM FINE

 F

F/I

F

F/I

F

N/A

F/I

F/I

F/I/confiscation

ADM F/ Confiscation /Suspension

 F

F

F

F/I/Confiscation/Suspention

F

Article 271

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

N/A

F/Penalty Fee

F/I/Confiscation

ADM FINE

 F

F/I

F

F/I

F

N/A

F/I

F/I

F/I/confiscation

ADM F

 F

F

F

F/I/Confiscation/Suspention

F

Article 274

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

N/A

F/Penalty Fee

F/I/Confiscation

N/A

 F

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

ADM F

 F

F

F

F/I/Confiscation/Suspention

F

Article UCC

Thresholds (level of fines, number of years, confiscation of goods , etc)

AU

 

BE

 

BG

HR

CY

CZ

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

Article 15

§ 36 Fiscal Penal Code: fine up to the amount of the evaded duties,
§ 51 Fiscal Penal Code: fine up to 5.000 Euro fine up to the twofold of the evaded duties

imprisonnement up to 2 years (for evaded duty up to 100.000 Euro) or 4 years (for evaded duty more than 100.000 Euro)


in case of § 35 Fiscal Penal Code in addition:

confiscation of goods - forfeiture according to § 17 Fiscal Penal Code

if the goods are not available any more: § 19 Fiscal Penal Code (substitution of the value of the goods)

duty from approx. 100 to 200 Euro (determined for one year by order of the Federal Minister of Finance)

2021: 52,92 Euro (twofold, triple, quadruple of this amount)

§ 36 Fiscal Penal Code: fine up to the amount of the evaded duties,
§ 51 Fiscal Penal Code: fine up to 5.000 Euro fine up to the twofold of the evaded duties

and

confiscation of goods - forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code)

duty from approx.
100 to 200 Euro

Customs criminal fine - fixed or proportional fine based on the duties evaded or the value of the goods. The Belgian Customs Act - general fine EUR 125 to EUR 1,250 for all breaches of customs legislation. The goods are seized and confiscated.
The fixed fine may be between EUR 25 and EUR 5,000 depending on the infringement.

The proportional fine may be a fine of one to two or five to ten times the taxes concerned or the value of the goods. The proportional fine of five to ten times the value in question for non-recovery for acts giving rise to criminal proceedings , evasion of customs duties , unloading or loading without the necessary documents , fraudulent export and irregular movement of excise goods , failure to produce documents required for verification and failure to comply with special customs procedures to apply a more favourable tax system.

Administrative sanctions - withdrawal or denials of authorisations and authorisations .

Unpaid fines -imprisonment. The term of imprisonment shall not exceed 3 months .

In exceptional cases, Belgian customs legislation provides for imprisonment. A prison sentence is always applicable in the case of smuggling by secret storehouses or organised by at least three persons. The term of imprisonment is applicable to officials involved in smuggling , in the event of repeated offences , fraudulent imports and exports . A term of imprisonment will apply if infringements of the customs declaration have been committed with fraudulent intent and have seriously damaged the financial interests of the European Union.

Customs criminal fine - fixed or proportional fine based on the duties evaded or the value of the goods. The Belgian Customs Act - general fine EUR 125 to EUR 1,250 for all breaches of customs legislation. The goods are seized and confiscated.
The fixed fine may be between EUR 25 and EUR 5,000 depending on the infringement.

The proportional fine may be a fine of one to two or five to ten times the taxes concerned or the value of the goods. The proportional fine of five to ten times the value in question for non-recovery for acts giving rise to criminal proceedings , evasion of customs duties , unloading or loading without the necessary documents , fraudulent export and irregular movement of excise goods , failure to produce documents required for verification and failure to comply with special customs procedures to apply a more favourable tax system.

Administrative sanctions - withdrawal or denials of authorisations and authorisations .

Unpaid fines -imprisonment. The term of imprisonment shall not exceed 3 months .

In exceptional cases, Belgian customs legislation provides for imprisonment. A prison sentence is always applicable in the case of smuggling by secret storehouses or organised by at least three persons. The term of imprisonment is applicable to officials involved in smuggling , in the event of repeated offences , fraudulent imports and exports . A term of imprisonment will apply if infringements of the customs declaration have been committed with fraudulent intent and have seriously damaged the financial interests of the European Union.

Up to BGN 5000;

for non-compliance

with deadlines - up to BGN 2,000

Up to BGN 5000;

for non-compliance

with deadlines

- up to BGN 2,000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

N/A

N/A

Article 15(1)

up to 5.000 Euro

up to 5.000 Euro

see Article 15 UCC

see Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

F - up to 8.400 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

article 15(2)(a)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

Article 15(2)(b)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

Article 23(1)

duty of 158,76 Euro

N/A

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

Same as Article 15 UCC

Same as Article 15 UCC

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 23(2)

up to 5.000 Euro

up to 5.000 Euro

see Article 15 UCC

see Article 15 UCC

Same as Article 23(1) UCC

Same as Article 23(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 51

up to 5.000 Euro

up to 5.000 Euro

see Article 15 UCC

see Article 15 UCC

Same as Article 23(1) UCC

Same as Article 23(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

F - up to 3.400 EUR; I - up to 2 years

F - up to 3.400 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 108

N/A

N/A

see Article 15 UCC

see Article 15 UCC

Up to BGN 2,000

Up to BGN 2,000

N/A

N/A

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

N/A

N/A

Articles 127

up to 5.000 Euro

up to 5.000 Euro

see Article 15 UCC

see Article 15 UCC

A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;
Untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction

between BGN 500 and 2,000 for legal persons and sole traders./declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500. declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500.

A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;
Untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction

between BGN 500 and 2,000 for legal persons and sole traders./declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500. declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500.

396 EUR - 13 200 EUR (3.000 -100.000 HRK)

1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 134(1)

fine up to the twofold of the evaded duties
imprisonnement up to 2 years (for evaded duty up to 100.000 Euro) or 4 years (for evaded duty more than 100.000 Euro)

and

forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code)

fine up to the amount of the evaded duties

fine up to the twofold of the evaded duties
imprisonnement up to 2 years (for evaded duty up to 100.000 Euro) or 4 years (for evaded duty more than 100.000 Euro)

and

forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code)

fine up to the amount of the evaded duties

see Article 15 UCC

see Article 15 UCC

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated/an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction between BGN 500 and 2,000 for legal persons and sole traders.

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated/an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction between BGN 500 and 2,000 for legal persons and sole traders.

396 EUR - 13 200 EUR (3.000 -100.000 HRK)

1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 3 years ; up to 3 times the value of goods

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 134(1)

see Article 134(1) above

see Article 134(1) above

see Article 15 UCC

see Article 15 UCC

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated./ I - 3 to 10 years

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

396 EUR - 13 200 EUR (3.000 -100.000 HRK)

1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 3 years ; up to 3 times the value of goods

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 135(1)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;
untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction

between BGN 500 and 2,000 for legal persons and sole traders.

A fine b/n BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;
untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction

between BGN 500 and 2,000 for legal persons and sole traders.

396 EUR - 13 200 EUR (3.000 -100.000 HRK)

1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 135(2)

No free zones

No free zones

No free zones

No free zones

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

396 EUR - 13 200 EUR (3.000 -100.000 HRK)

1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 137(1) and (2)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 139

§ 36 Fiscal Penal Code: fine up to the amount of the evaded duties,
§ 51 Fiscal Penal Code: fine up to 5.000 Euro; fine up to the twofold of the evaded duties

imprisonnement up to 2 years (for evaded duty up to 100.000 Euro) or 4 years (for evaded duty more than 100.000 Euro)

and

forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code); duty of 211,68 Euro

§ 36 Fiscal Penal Code: fine up to the amount of the evaded duties,
§ 51 Fiscal Penal Code: fine up to 5.000 Euro; fine up to the twofold of the evaded duties

and

forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code); duty of 211,68 Euro

see Article 15 UCC

see Article 15 UCC

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated/an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction between BGN 500 and 2,000 for legal persons and sole traders.

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated/an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction between BGN 500 and 2,000 for legal persons and sole traders.

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 139

See Article 139 above

See Article 139 above

see Article 15 UCC

see Article 15 UCC

see Article 139 UCC

see Article 139 UCC

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 140

see Article 134(1) above

see Article 134(1) above

see Article 15 UCC

see Article 15 UCC

Up to BGN 5000.

Up to BGN 5000.

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 145(2)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Up to BGN 5000.

Up to BGN 5000.

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

Articles 147 and 148

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 149

see Article 134(1) above

see Article 134(1) above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Articles 158(3)

see Article 134(1) above

see Article 134(1) above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 3 years ; up to 3 times the value of goods

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Articles 163

§ 35: fine up to the twofold of the evaded duties and imprisonement if necessary (§ 15 para. 2 Fiscal Penal Code)
§ 36: fine up to the amount of the evaded duties

OR

§§ 35, 39: imprisonement up to 4 resp. 5 years and and fine up to 1,5 mio Euro (for evaded duties up to 500.000 Euro)

imprisonement up to 8 resp. 10 years and fine up to 2,5 Mio Euro (for evaded duties more than 500.000 Euro)

and (in case of §§ 35 and 39 Fiscal Penal Code)

forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code)

fine up to the twofold of the evaded duties for § 35 Fiscal Penal Code
fine up to the amount of the evaded duties for § 36 Fiscal Penal Code

fine up to 5 mio resp. 8 mio Euro for § 35 in connection with § 39 Fiscal Penal Code

and (in case of §§ 35 and 39 Fiscal Penal Code)

forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code)

see Article 15 UCC

see Article 15 UCC

Up to BGN 5000

Up to BGN 5000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

Article 163(1)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Up to BGN 5000

Up to BGN 5000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

Article 163(2)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Up to BGN 5000

Up to BGN 5000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

Article 166

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

N/A

N/A

Article 167(1)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 167(1) second subparagraph

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

Article 177

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

N/A

N/A

Article 179

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

N/A

N/A

Article 182

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

N/A

N/A

Article 185

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Up to BGN 5000

Up to BGN 5000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

N/A

N/A

Article 192(2)

fine up to 20.000 Euro (intentionally)
fine up to 5.000 Euro (negligently)

fine up to 20.000 Euro (intentionally)
fine up to 5.000 Euro (negligently)

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 211

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

N/A

N/A

Article 233(1)(a)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Up to BGN 2000

Up to BGN 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 241

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 242

See Article 134(1) above

See Article 134(1) above

see Article 15 UCC

see Article 15 UCC

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 3 years ; up to 3 times the value of goods

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 242(1), points (a) and (b)

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 244(1)

No free zones

No free zones

No free zones

No free zones

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

N/A

N/A

Article 244(2)

No free zones

No free zones

No free zones

No free zones

A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders. for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders

A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders. for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

N/A

N/A

Article 245

No free zones

No free zones

No free zones

No free zones

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 245

N/A

N/A

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

Article 257

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Up to BGN 2000

Up to BGN 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 262

See Article 15 above

See Article 15 above

see Article 15 UCC

see Article 15 UCC

Up to BGN 2000

Up to BGN 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 263

See Article 127 above

See Article 127 above

see Article 15 UCC

see Article 15 UCC

Up to BGN 2000

Up to BGN 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 267(2)

See Article 127 above

See Article 127 above

see Article 15 UCC

see Article 15 UCC

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated / I - From 3 to 10 years

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 267(2)

See Article 127 above

See Article 127 above

see Article 15 UCC

see Article 15 UCC

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 85,400 EUR; I - up to 3 years

F - up to 85,400 EUR

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

Article 270

See Article 127 above

See Article 127 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article 271

See Article 127 above

See Article 127 above

see Article 15 UCC

see Article 15 UCC

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

Article 274

See Article 127 above

See Article 127 above

see Article 15 UCC

see Article 15 UCC

B/n BGN 200 and BGN 1000

B/n BGN 200 and BGN 1000

264 EUR - 6 600 EUR (2.000 -50.000 HRK)

396 EUR - 132 000 EUR (3.000 -1.000.000 HRK)

F - up to 8.500 EUR; I - up to 2 years

F - up to 8.500 EUR

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years

Article UCC

Thresholds (level of fines, number of years, confiscation of goods , etc)

DK

EL

EE

FI

FR

DE

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

Article 15

A fine is measured in light of the customs duty evasion and degree of fault / Imprissonment up to 1,5 years in case of intentional evasion for more than DKK 100.000 (Custom Act). In case of intentional evasion for more than DKK 500.000 imprisonment up to 8 years (Criminal Code) / DKK 3.000 or over; I - 1,5 years

A fine is measured in light of the customs duty evasion and degree of fault / DKK 3.000 or over

Unintentionally:
100€ fine for those cases where the inaccuracy of the information provided does not have an impact on the calculation of customs duties and taxes / if inaccuracy has led to miscalculation of customs debt:

- 15% of the difference in customs debt (calculation of lower customs debt than the correct one)

- 5% of the difference in customs debt (calculation of higher customs debt than the correct one)

Intentionally:

the monetary sanction is three to five times the total of customs debt.
In any case, it cannot be less than 750 EUR.

Unintentionally:
100€ fine for those cases where the inaccuracy of the information provided does not have an impact on the calculation of customs duties and taxes / if inaccuracy has led to miscalculation of customs debt:

- 15% of the difference in customs debt (calculation of lower customs debt than the correct one)

- 5% of the difference in customs debt (calculation of higher customs debt than the correct one)

12-1200€ fine, pecuaniary punishment 30 - 500 daily rate. For precuniary punishment same min-max for all crimes. A daily rate is the level of person's daily income, but, if less than 10€, then 10€ / For misdemeanour a detention of 1-30 days, for a crime, an imprisonment of up to 4 yrs / Penalty payment - up to 9600€.

100-3200€ for misdemeanour, 4000 - 16 mln € for crime. For all crimes, min-max the same. / Penalty payment - up to 9600€.

a duty increase at least 30 and at most 100 percent, a penalty fee at least 50 and at most 15.000 euros/up to 2 years (ordinary tax fraud) and 4 months - 4 years (serious tax fraud), up to 1 year 6 months (customs clearance offense), 4 months - 3 years (serious customs clearance offense)/1 to 120 day-fines (customs offense, minor tax evasion, minor offense of customs clearance)

Day fine and imprisonment may not be imposed a legal person. A penalty fee at least 50 and at most 15 000 euros or a duty increase at least 50 and at most 2500 euros, or at most 3 500 euros, or at least 30 percent, or at most 100 percent may be imposed a legal person.

3.700 EUR

3.700 EUR

The amount of a fine

depends on the amount

of the reduced import duties

and the income of the offender

/ up to 250 €/ I - up to 5 Years 

The amount of a fine

depends on the amount

of the reduced

import duties

and

the income of the offender 

Article 15(1)

Daily fine minimum 1.000 DKK

Daily fine minimum 1.000 DKK and maximum 100.000 DKK for each order / Minimum DKK 10.000 and maximum DKK 100.000 for each order

F - 2,500 EUR; I - up to 6 Months or Monetary Penalty

2,500 EUR

Same as Article 15 UCC

F - 100-16000€ / / Penalty payment - up to 9600€.

1 - 120 day-fine/Fine or Imprisonement up to 3 months/ a penalty fee at least 50 and at most 15 000 euros or a duty increase at least 50 and at most 2500 euros, or at most 3 500 euros, or at least 30 percent or at least 100 percent may be imposed a natural person.

Day fine and imprisonment may not be imposed a legal person. A penalty fee at least 50 and at most 15 000 euros or a duty increase at least 50 and at most 2500 euros, or at most 3 500 euros, or at least 30 percent, or at most 100 percent may be imposed a legal person.

3.700 EUR

3.700 EUR

intent: up to 5.000 € (§ 31 ZollVG) / 30.000 € (§ 31a ZollVG)

negligence: up to 2.500 € (§ 31 ZollVG) / 15.000 € (§ 31a ZollVG) 

intent: up to 5.000 € (§ 31 ZollVG) / 30.000 € (§ 31a ZollVG)

negligence: up to 2.500 € (§ 31 ZollVG) / 15.000 € (§ 31a ZollVG) 

article 15(2)(a)

A fine is measured in light of the customs duty evasion and degree of fault / I - 1,5 years

A fine is measured in light of the customs duty evasion and degree of fault.

If inaccuracy has led to miscalculation of customs debt:
- 15% of the difference in customs debt (calculation of lower customs debt than the correct one)

- 5% of the difference in customs debt (calculation of higher customs debt than the correct one)

N/A

Same as Article 15 UCC

Same as Article 15 UCC

increase in duty by at most 30% / a penalty fee at least 50 and at most 15,000 euros/1-120 day fine

increase in duty by at most 30% / a penalty fee at least 50 and at most 15,000 euros

N/A

N/A

up to 30.000 € (intent)

up to 15.000 € (negligence) 

up to 30.000 € (intent)

up to 15.000 € (negligence) 

Article 15(2)(b)

A fine is measured in light of the customs duty evasion and degree of fault or imprisonnement 1,5 years .

A fine is measured in light of the customs duty evasion and degree of fault

If inaccuracy has led to miscalculation of customs debt:
- 15% of the difference in customs debt (calculation of lower customs debt than the correct one)

- 5% of the difference in customs debt (calculation of higher customs debt than the correct one)

N/A

Same as Article 15 UCC

Same as Article 15 UCC

see ART 15(2)(a)

see ART 15(2)(a)

N/A

N/A

up to 30.000 € (intent)

up to 15.000 € (negligence)

up to 30.000 € (intent)

up to 15.000 € (negligence)

Article 23(1)

Criminal fine between DKK 3.000-7.000

Criminal fine between DKK 3.000-7.000

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros

a penalty fee at least 50 and at most 3,500 euros

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

Article 23(2)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

300 EUR

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros

a penalty fee at least 50 and at most 3,500 euros

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

Article 51

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

300 EUR

300 EUR

Same as Article 15 UCC

Same as Article 15 UCC

1-120 day fine, a penalty fee at least 50 and at most 3,500 euros

a penalty fee at least 50 and at most 3,500 euros

3.700 EUR

3.700 EUR

Same as Article 15 UCC

Same as Article 15 UCC

Article 108

N/A

N/A

I - at least one year

N/A

Same as Article 15 UCC

Same as Article 15 UCC

N/A

N/A

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

Articles 127

A fine is measured in light of the evaded customs duties and degree of fault / Imprissonment up to 1,5 years in case of intentional evasion for more than DKK 30.000 (Custom Act) In case of intentional evasion for more than DKK 500.000 imprisonment up until 8 years (Criminal Code).

A fine is measured in light of the evaded customs duties and degree of fault.

300 EUR

300 EUR

Same as Article 15 UCC

Same as Article 15 UCC

1-120 day fines / penalty fee 50 - 3 500 euro

penalty fee 50 - 3 500 euro

See footnote 1 4

See footnote 2 5

Same as Article 15 UCC

Same as Article 15 UCC

Article 134(1)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

300 EUR in case of non intentional infringement
or

3 to 5 times of evaded customs duties in case of intentional infringements / 6 months to 5 years for customs fraud for intentional infringements

Up to 3 years (according to art. 179 Criminal Code)

N/A

Same as Article 15 UCC

Same as Article 15 UCC

1-120 day-fines (mild and ordinary tax fraud)/up to 2 years (ordinary tax fraud and 4 months - 4 years (serious tax fraud))

1-120 day-fines (mild and ordinary tax fraud)/up to 2 years (ordinary tax fraud and 4 months - 4 years (serious tax fraud))

Fine :
Art. 412 CD :

150 € à 1 500 €

Art. 414 ou 414-2 CD :

Entre une et deux fois la valeur des marchandises

Imprisonment: Art. 414 CD: 3 ans
Art. 414-2 CD : 5 ans

Fine : Art. 410 CD :
300 € à 3 000 €

Art. 412 CD :

150 € à 1 500 €

Art. 414 ou 414-2 CD :

Entre une et deux fois la valeur des marchandises

Same as Article 15 UCC

Same as Article 15 UCC

Article 134(1)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

300 EUR / Imprisonment for up to 3 years

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros/1-120 day fines

a penalty fee at least 50 and at most 3,500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 135(1)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

300 EUR

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros/1-120 day fines

N/A

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 135(2)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

100 EUR to 5,000 EUR, depending on the gravity of the offence

100 EUR to 5,000 EUR

Same as Article 15 UCC

Same as Article 15 UCC

No free zones

No free zones

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 137(1) and (2)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Various, ranging from 300 to 1500 EUR depending on the offences

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros/1-120 day fines

a penalty fee at least 50 and at most 3,500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 139

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

300 EUR in case of non intentional infringement
or

3 to 5 times of evaded customs duties in case of intentional infringements / 6 months to 5 years for customs fraud for intentional infringements

Up to 3 years (according to art. 179 Criminal Code) ;

6 months to 5 years for customs fraud for intentional infringements

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros/1-120 day-fines (mild and ordinary tax fraud)/up to 2 years (ordinary tax fraud and 4 months - 4 years (serious tax fraud))

a penalty fee at least 50 and at most 3,500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 139

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Same as Article 139 above

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros/1-120 day fines

a penalty fee at least 50 and at most 3,500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 140

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

1500 EUR (road)
600 EUR (sea)

1500 EUR (road)
600 EUR (sea)

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros/1-120 day fines

a penalty fee at least 50 and at most 3,500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 145(2)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Same as Article 139 above

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros/1-120 day fines

a penalty fee at least 50 and at most 3,500 euros

See footnote 3 6

See footnote 4 7

Same as Article 15 UCC

Same as Article 15 UCC

Articles 147 and 148

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

twice the amount of due customs duties& taxes

twice the amount of due customs duties& taxes

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros/1-120 day fines

a penalty fee at least 50 and at most 3,500 euros

300 € à 3 000 €

300 € à 3 000 €

Same as Article 15 UCC

Same as Article 15 UCC

Article 149

550 DKK for each declaration

550 DKK for each declaration

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3 500 euros or duty increase at least 50 and at most 2 500 euros, at most 3 500 euros or no more than 30 percent./1-120 day fines

a penalty fee at least 50 and at most 3 500 euros or duty increase at least 50 and at most 2 500 euros, at most 3 500 euros or no more than 30 percent.

300 € à 3 000 €

300 € à 3 000 €

Same as Article 15 UCC

Same as Article 15 UCC

Articles 158(3)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Same as Article 139 above

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3,500 euros/1-120 day fines

a penalty fee at least 50 and at most 3,500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Articles 163

A fine is measured in light of the customs duty evasion and degree of fault. / Imprisonement 1,5 years

A fine is measured in light of the customs duty evasion and degree of fault.

3 to 5 times the amount of evaded duties and taxes; 6 months to 5 years for falsification
6 months to 5 years for customs fraud

3 to 5 times the amount of evaded duties and taxes

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 15.000 euros/up to 2 years (ordinary tax fraud) and 4 months - 4 years (serious tax fraud), up to 1 year 6 months (customs clearance offense), 4 months - 3 years (serious customs clearance offense)/1 to 120 day-fines (customs offense, minor tax evasion, minor offense of customs clearance)

a penalty fee at least 50 and at most 15.000 euros/€ 850 to € 850,000.

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 163(1)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Same as Article 139 above

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3.500 euros/1 - 120 day-fines

a penalty fee at least 50 and at most 3.500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 163(2)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Same as Article 139 above

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 3.500 euros/1 - 120 day-fines

a penalty fee at least 50 and at most 3.500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 166

A fine is measured in light of the evaded customs duties and degree of fault. / Imprisonement 1,5 years.

A fine is measured in light of the customs duty evasion and degree of fault.

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 15.000 euros

a penalty fee at least 50 and at most 15.000 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 167(1)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Same as Article 139 above

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 15.000 euros

a penalty fee at least 50 and at most 15.000 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 167(1) second subparagraph

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 15.000 euros

a penalty fee at least 50 and at most 15.000 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 177

A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years

A fine is measured in light of the evaded customs duties and degree of fault.

300 EUR in case of non intentional infringement
or

3 to 5 times of evaded customs duties in case of intentional infringements / customs fraud:

6 months to 5 years

Falsification:

3 months to 10 years, depending on the gravity of the offence

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 15.000 euros

a penalty fee at least 50 and at most 15.000 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 179

A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years

A fine is measured in light of the evaded customs duties and degree of fault.

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 15.000 euros

a penalty fee at least 50 and at most 15.000 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 182

A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years

A fine is measured in light of the evaded customs duties and degree of fault.

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 15.000 euros

a penalty fee at least 50 and at most 15.000 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 185

A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years

A fine is measured in light of the evaded customs duties and degree of fault.

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 15.000 euros

a penalty fee at least 50 and at most 15.000 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 192(2)

Fine DKK 3.000 or over / I - 6 months

Fine DKK 3.000 and over

1500 euros, according to Customs Code / up to 2 years, according to Criminal Code

N/A

Same as Article 15 UCC

Same as Article 15 UCC

a penalty fee at least 50 and at most 15.000 euros

a penalty fee at least 50 and at most 15.000 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 211

A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years

A fine is measured in light of the evaded customs duties and degree of fault.

300 EUR in case of non intentional infringement
or customs fraud:

6 months to 5 years

Falsification:

3 months to 10 years, depending on the gravity of the offence

3 to 5 times of evaded customs duties in case of intentional infringements /

N/A

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 233(1)(a)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

300 EUR, plus 100 EUR per day

300 EUR, plus 100 per day

Same as Article 15 UCC

100-3200€ for misdemeanour, 4000 - 16 mln € for crime. For all crimes, min-max the same. / Penalty payment - up to 9600€.

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 241

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Twice the amount of customs duties and taxes corresponding to the difference in the goods

Twice the amount of customs duties and taxes corresponding to the difference in the goods

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 242

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 242(1), points (a) and (b)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

300 EUR

300 EUR

Same as Article 15 UCC

Same as Article 15 UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 244(1)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

100 EUR to 5,000 EUR

100 EUR to 5,000 EUR

Same as Article 15 UCC

Same as Article 15 UCC

No free zones

No free zones

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 244(2)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

100 EUR to 5,000 EUR

100 EUR to 5,000 EUR

Same as Article 15 UCC

Same as Article 15 UCC

No free zones

No free zones

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 245

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

twice the amount of customs duties and taxes corresponding to the goods missing

twice the amount of customs duties and taxes corresponding to the goods missing

Same as Article 15 UCC

Same as Article 15 UCC

No free zones

No free zones

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 245

A fine is measured in light of the evaded customs duties and degree of fault. / I - 1,5 years

A fine is measured in light of the evaded customs duties and degree of fault.

300 EUR in case of non intentional infringement
or

3 to 5 times of evaded customs duties in case of intentional infringements / customs fraud:

6 months to 5 years

Falsification:

3 months to 10 years, depending on the gravity of the offence

N/A

Same as Article 15 UCC

Same as Article 15( UCC

Same as Article 15 (1) UCC

Same as Article 15 (1) UCC

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 257

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Same as Article 245 above

N/A

Same as Article 15 UCC

Same as Article 15 UCC

Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines

Penalty fee at least 50 and at most 3500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 262

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines

Penalty fee at least 50 and at most 3500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 263

A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years

A fine is measured in light of the evaded customs duties and degree of fault.

500 EUR

500 EUR

Same as Article 15 UCC

Same as Article 15 UCC

Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines

Penalty fee at least 50 and at most 3500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 267(2)

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

500 EUR

500 EUR

Same as Article 15 UCC

Same as Article 15 UCC

Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines

Penalty fee at least 50 and at most 3500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 267(2)

A fine is measured in light of the evaded customs duties and degree of fault. / I - 1,5 years

A fine is measured in light of the evaded customs duties and degree of fault.

300 EUR in case of non intentional infringement
or

3 to 5 times of evaded customs duties in case of intentional infringements / customs fraud:

6 months to 5 years

Falsification:

3 months to 10 years, depending on the gravity of the offence

N/A

Same as Article 15 UCC

Same as Article 15 UCC

Penalty fee at least 50 and at most 15 000 euros

Penalty fee at least 50 and at most 15 000 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 270

Same as Article 267(2) above

Same as Article 267(2) above

500 EUR

500 EUR

Same as Article 15 UCC

Same as Article 15 UCC

Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines

Penalty fee at least 50 and at most 3500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 271

Same as Article 267(2) above

Same as Article 267(2) above

300 EUR

300 EUR

Same as Article 15 UCC

Same as Article 15 UCC

Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines

Penalty fee at least 50 and at most 3500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article 274

Same as Article 267(2) above

Same as Article 267(2) above

300 EUR

300 EUR

Same as Article 15 UCC

Same as Article 15 UCC

Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines

Penalty fee at least 50 and at most 3500 euros

Same as Article 134(1) UCC

Same as Article 134(1) UCC

Same as Article 15 UCC

Same as Article 15 UCC

Article UCC

Thresholds (level of fines, number of years, confiscation of goods , etc)

HU

IE

IT

LV

LT

LU

 

MT

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

Article 15

See footnote 5 8

See footnote 5

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

Penal fine 5 to 10 times the duties evaded / I-up to 5 years of imprisonement

N/A

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

80 euros to 780 euros/720 euros to 1170 euros /50 to 2 000 Minimum Standard of Living (MSL, see comment 8) /I - 15 to 90 days in custody/up to 6 YRS

390 euros to 1950 euros / 1100 euros to 6000 euros

EUR 250-625 without being < the evaded duties x10/8 to 30 days or 4 months to 5 years

EUR 250-625 without being < the evaded duties x10

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 15(1)

There is no customs debt, so the fine in the case of a natural person under Article 84(10)(b) of the Customs Act is up to HUF 125 000.

There is no customs debt, so the fine is up to HUF 850 000 for all persons other than natural persons under Article 84(10)(b) of the Customs Law.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

5,000 - 10,000 euros / suspension and revocation of autorisation

5,000 - 10,000 euros / suspension and revocation of autorisation

Warning or Fine - up to 150 units of fine

N/A

 

 

25-250 euros

25-250 euros

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

article 15(2)(a)

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000.

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

30 euros - 1900 euros/Warning

N/A

2x or 10x the rights on the undeclared part

2x or 10x the rights

on the undeclared part

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 15(2)(b)

Same as Article 15(2)(a)

Same as Article 15(2)(a)

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:
(a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;

(b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;

(c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;

(D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;

(e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties.

If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:
(a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;

(b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;

(c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;

(D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;

(e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties.

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

30 euros - 1900 euros/Warning

N/A

or seizure or EUR 25 per

missing document if customs clearance

has taken place, otherwise fine 5-10x duties

on the undeclared party + seizure and

confiscation of the undeclared party (241)

/on exit: EUR 50 per missing document (244)

or seizure or EUR 25 per

missing document if

customs clearance has taken place,

otherwise

fine 5-10x duties

on the undeclared party

+ seizure and confiscation

of the undeclared party (241)

/on exit: EUR 50 per missing document (244)

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 23(1)

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000.

If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

30 euros - 1900 euros/Warning

N/A

125-1250 euros /seizure and confiscation

125-1250 euros /seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 23(2)

Same as Article 23(1)

Same as Article 23(1)

Same as Article 23(1)

Same as Article 23(1)

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

30 euros - 1900 euros/Warning

N/A

same as ART 23(1)

same as ART 23(1)

Same as Article 23(1)

N/A

Article 51

According to Article 84(10)(a) of the Customs Act, natural persons may be fined by a customs administration fine of up to HUF 100 000 if no customs debt arises.

According to Article 84(10)(a) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 500 000 if no customs debt arises.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

200 euros to 1040 euros /15 to 2 000 Minimum Standard of Living (MSL, see comment 8) /I - up to 8 YRS/Community service 1 mnth -1 year/restriction of liberty 3 mnths to 2 yrs / arrest 10-45 days

390 euros to 1950 euros / 1100 euros to 6000 euros

same as ART 23(1)

same as ART 23(1)

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 108

N/A 

N/A  

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

5-10x entitlements/8 days - 1 months / 4 months - 5 years

5-10x entitlements

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Articles 127

Same as Article 51

Same as Article 51

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 50 units of fine

Warning or Fine - up to 50 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation

5-10x rights, x2 if repeated/minimum 4 months - 1 year max / seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 134(1)

A customs debt arises, and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.
(2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.

(3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000./Btk. According to Article 396(1), in the event of budget fraud, the maximum custodial sentence shall normally be 3 years, up to a maximum of 10 years in qualified cases.

A customs debt arises, and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.
(2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.

(3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000./Btk. According to Article 396(1), in the event of budget fraud, the maximum custodial sentence shall normally be 3 years, up to a maximum of 10 years in qualified cases.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See footnote 9

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125-1250 euros / seizure and confiscation

seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 134(1)

same as above

same as above

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Same as Article 134(1)

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125-1250 euros / seizure and confiscation

seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 135(1)

There is a customs deficit and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit.

There is a customs deficit and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125 euros ou moitié - totalité de la valeur si marchandise prohibée

125 euros ou moitié - totalité de la valeur si marchandise prohibée

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 135(2)

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000.

If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million.

No free zones

No free zones

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

N/A

N/A

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 137(1) and (2)

sans as Article 137 (1) to (2) UCC

sans as Article 137 (1) to (2) UCC

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

EUR 125 or half — total value if prohibited goods

EUR 125 or half — total value if prohibited goods

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 139

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation

5-10x rights, x2 if repeated/seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 139

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation

5-10x rights, x2 if repeated/seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 140

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(b) of the Customs Act, it is up to HUF 125 000.

If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in accordance with Article 84(10)(b) of the Customs Law for all persons other than natural persons, the amount of the customs fine is HUF 850 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

5-10x entitlements

5-10x entitlements

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 145(2)

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000.

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

24 - 250 euros

24 - 250 euros

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Articles 147 and 148

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000.

If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125-1250euros/seizure and confiscation

125-1250euros/seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 149

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125-1250euros/seizure and confiscation

125-1250euros/seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Articles 158(3)

Same as Article 134 (1) UCC.

Same as Article 134 (1) UCC.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125-1250euros/seizure and confiscation

125-1250euros/seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Articles 163

Same as Article 134(1) UCC

Same as Article 134(1) UCC

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

EUR 250-625 without being < the evaded duties x10/8-30 days ou 4 months-5 years

EUR 250-625 without being < the evaded duties x10/

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 163(1)

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000.

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241)/seizure and confiscation of the undeclared party

or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241)/seizure and confiscation of the undeclared party

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 163(2)

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000.

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

N/A

Same as Article 15 UCC

Same as Article 15 UCC

25-250 euros

25-250 euros

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 166

According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.
(2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.

(3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000./Btk. Under Article 403(1), he is punishable by a term of imprisonment of up to 3 years.

According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.
(2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.

(3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000./Btk. Under Article 403(1), he is punishable by a term of imprisonment of up to 3 years.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days or 4 months -5 years

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 167(1)

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000.

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

Art 221: 5-10x droits fraudés si marchandise prohibée 1-2x valeur/4 months -1year ou 4 months -5 years

Art 221: 5-10x droits fraudés si marchandise prohibée 1-2x valeur

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 167(1) second subparagraph

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000.

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241)/seizure and confiscation of the undeclared party

or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241)

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 177

According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises.
Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years.

According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises.
Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 179

Same as Article 166 UCC

Same as Article 166 UCC

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 182

Same as Article 166 UCC

Same as Article 166 UCC

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 185

Same as Article 166 UCC

Same as Article 166 UCC

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 192(2)

According to Article 84(10)(b) of the Customs Act, a customs administration fine of up to HUF 125 000 may be imposed.

According to Article 84(10)(b) of the Customs Act, a customs administration fine of up to HUF 850 000 may be imposed on all persons other than natural persons.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

EUR 125 or half — total value if prohibited goods

EUR 125 or half — total value if prohibited goods

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 211

Same as Article 166 UCC

Same as Article 166 UCC

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 233(1)(a)

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

1X-2X duties; if prohibited goods: half — total value, otherwise EUR 125 if free goods/confiscation

1X-2X duties; if prohibited goods: half — total value, otherwise EUR 125 if free goods/confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 241

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(b) of the Customs Act, it is up to HUF 125 000.

If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in accordance with Article 84(10)(b) of the Customs Law for all persons other than natural persons, the amount of the customs fine is HUF 850 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

125-1250 euros / seizure and confiscation

125-1250 euros / seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 242

Same as Article 134(1) UCC

Same as Article 134(1) UCC

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125-1250 euros / seizure and confiscation

125-1250 euros / seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 242(1), points (a) and (b)

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

Warning or Fine - up to 150 units of fine

Warning or Fine - up to 150 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125-1250 euros / seizure and confiscation

125-1250 euros / seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 244(1)

According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises.

According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises.

No free zones

No free zones

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

400 euros/ demolition or restauration

400 euros/ demolition or restauration

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 244(2)

According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises.

According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises.

No free zones

No free zones

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

EUR 125-375, if prohibited: half — total value

EUR 125-375, if prohibited: half — total value

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 245

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000.

If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million.

No free zones

No free zones

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125-1250 euros / seizure and confiscation

125-1250 euros / seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 245

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

125-1250 euros / seizure and confiscation

125-1250 euros / seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 257

Same as Article 166 UCC

Same as Article 166 UCC

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

EUR 125-375, if prohibited: half — total value

EUR 125-375, if prohibited: half — total value

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 262

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(b) of the Customs Act, it is up to HUF 125 000.

If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in accordance with Article 84(10)(b) of the Customs Law for all persons other than natural persons, the amount of the customs fine is HUF 850 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

EUR 125-375, if prohibited: half — total value

EUR 125-375, if prohibited: half — total value

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 263

There is no customs debt, so the fine in the case of a natural person under Article 84(10)(a) of the Customs Act is up to HUF 100 000.

There is no customs debt, so the fine under Article 84(10)(a) of the Customs Act is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

50 euros/document

50 euros/document

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 267(2)

There is no customs debt, so the fine in the case of a natural person under Article 84(10)(b) of the Customs Act is up to HUF 125 000.

There is no customs debt, so the fine under Article 84(10)(b) of the Customs Act is up to HUF 850 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

50 euros/document

50 euros/document

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 267(2)

There is no customs debt, so the fine in the case of a natural person under Article 84(10)(c) of the Customs Act is up to HUF 150 000./Btk. Article 403(1) provides that a term of imprisonment of up to 3 years shall be imposed

There is no customs debt, so the fine in the case of a natural person under Article 84(10)(c) of the Customs Act is up to HUF 150 000./Btk. Article 403(1) provides that a term of imprisonment of up to 3 years shall be imposed

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years

EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 270

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000.

If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation

5-10x rights, x2 if repeated/seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 271

There is no customs debt, so the fine in the case of a natural person under Article 84(10)(a) of the Customs Code is 100. Up to HUF 000.

There is no customs debt, so the fine under Article 84(10)(a) of the Customs Act is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 134(1) UCC

Warning or Fine - up to 800 units of fine

Same as Article 15 UCC

Same as Article 15 UCC

5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation

5-10x rights, x2 if repeated/seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article 274

There is no customs debt, so the fine in the case of a natural person under Article 84(10)(a) of the Customs Code is 100. Up to HUF 000.

There is no customs debt, so the fine under Article 84(10)(a) of the Customs Act is up to HUF 500 000.

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

N/A

N/A

Same as Article 15 UCC

Same as Article 15 UCC

5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation

5-10x rights, x2 if repeated/seizure and confiscation

3 x duty payable/
5 x duty endangered whichever is the lesser (minimum EUR 600)

N/A

Article UCC

Thresholds (level of fines, number of years, confiscation of goods , etc)

 

NL

PL

PT

RO

SK

 

SI

ES

SE

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

NP

LP

Article 15

Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded/Infringement. Detention up to 6 months. Crime up to 6 years.

3rd and 5th cat.

F-up to 720 daily fines/I- up to 5 years /confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

imprisonment from 3 to 10 years

N/A

up to 3 319,39 EUR

up to 99 581,75 EUR

N/A

N/A

150 € - 600.000 €

150 € - 600.000 €

200 SEK - 150 000 SEK / I 0-6 YRS/ 20% of the Withdrawn Customs duty

20% of the Withdrawn Customs duty 

Article 15(1)

Fine - 3rd category

Fine - 3rd and 5th cat.

F-up to 720 daily fines

N/A

From 75€ to 7500€

From 150€ to 15.000€

From 500 lei to 1,500 lei / Contravention

From 500 lei to 1,500 lei

up to 3 319,39 EUR /REPRIMAND

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

F - 50 % — 150 % of the difference between the amount calculated by the administration and the amount derived from the data declared ; 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000); 100 % — 600 % of the value of smuggled goods (minimum EUR 500); I - 1 to 5 years;

 

200 SEK - 150 000 SEK 

n/a 

article 15(2)(a)

Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded/Infringement. Detention up to 6 months. Crime up to 6 years.

3rd and 5th cat.

F-up to 720 daily fines/I- up to 5 years /confiscation

N/A

From 75€ to 5750€

From 150€ to 11.500€

From 1,500 to 3,000 lei / Contravention

From 1,500 to 3,000 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I 0-6 YRS/ 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 15(2)(b)

Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded/Infringement. Detention up to 6 months. Crime up to 6 years.

3rd and 5th cat.

F-up to 720 daily fines/I- up to 5 years /confiscation

N/A

From 75€ to 5750€

From 150€ to 11.500€

From 500 lei to 8, 000 lei

From 3,000 lei to, 8,000 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I 0-6 YRS/ 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 23(1)

Fine 3nd cat (EUR 8,700). Gedl fine 5e Cat. (EUR 87,000) If designed up to 100 % of the amount of duty/I- 6 Months - 6 Years/default penalty of EUR 335 or a fine of up to 100 % of the amount of duty

Fine 3nd cat (EUR 8,700). Gedl fine 5e Cat. (EUR 87,000) If designed up to 100 % of the amount of duty/default penalty of EUR 335 or a fine of up to 100 % of the amount of duty

N/A

N/A

N/A

N/A

From 1,500 to 3,000 lei

N/A

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 23(2)

Fine 3rd cat(max€ 8.700)/ ADM F 335 EUR

Fine 3th cat (maximum of EUR 8.700).A fine may be imposed up to a maximum of the next higher category.

N/A

N/A

N/A

N/A

From 500 lei to 1,500 lei:

From 500 lei to 1,500 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I – 0-6 yrs

n/a 

Article 51

Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded/I - 6 months - 4 years

3th and 5th cat and in the case of legal person 6th cat (EUR 870.000)

F-up to 180 daily fines

N/A

From 75€ to 3750€

From 150€ to 7500€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / 20% Withdraw of Customs duty

20% Withdraw of Customs duty

Article 108

 N/A

N/A 

N/A

N/A

N/A

N/A

from 3,000 to 8,000 lei:

from 3,000 to 8,000 lei:

I -MAX 12 YRS

1 500 EUR - 1 600 000 EUR/dissolution of legal personality, probihition of business/activity, publishing of judgement of conviction; protective measure-partial confiscation of property

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

n/a 

n/a 

Articles 127

 Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years

Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties 

N/A

N/A

From 75€ to 3750€

From 150€ to 7500€

from 3,000 to 8,000 lei:

from 3,000 to 8,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

n/a 

Article 134(1)

 Fine – 2nd category (4 350 eur)

Fine – 2nd category (4 350 eur) 

F-up to 720 daily fines /I - up to 3 years - Confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR/I - MAX 12 YRS /FORFEITURE

up to 99 581,75 eur - ADM,

Criminal - 1 500 eur to 1 600 000 eur

/Forfeiture/

Dissolution /

Prohibition/

Publishing judgment /

Confiscation

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 134(1)

Fine – 2nd category (4 350 eur) 

 Fine – 2nd category (4 350 eur)

F-up to 720 daily fines /I - up to 3 years - Confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

from 3,000 to 8,000 lei:

from 3,000 to 8,000 lei:

up to 3 319,39 eur/I - MAX 12 YRS /Forfeiture

up to 99 581,75 eur - ADM,

Criminal - 1 500 eur to 1 600 000 eur

/Forfeiture/

Dissolution /

Prohibition/

Publishing judgment /

Confiscation

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 135(1)

 Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years

Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties 

F-up to 720 daily fines

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 eur/

Forfeiture

up to 99 581,75 eur/

Forfeiture

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 135(2)

No free zones

No free zones

N/A

N/A

from 250€ to 165000€ / anciliary

from 500€ to 330.000€ / anciliary

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 eur/

Forfeiture

up to 99 581,75 eur/

Forfeiture

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

No free zones

No free zones

Article 137(1) and (2)

 Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years

Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties 

N/A

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 139

 Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years

Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties 

F-up to 720 daily fines/I- up to 5 years /confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

imprisonment from 3 to 10 years / prohibition of rights

 

up to 3 319,39 eur/

Forfeiture

up to 99 581,75 eur/

Forfeiture

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 139

 Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years

Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties 

F-up to 720 daily fines/I- up to 5 years /confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 500 lei to 1,500 lei

From 500 lei to 1,500 lei

up to 3 319,39 eur/

Forfeiture

up to 99 581,75 eur/

Forfeiture

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 140

 Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years

Fine – 3rd category, or fine not exceeding once the amount of the impport duties

Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties 

F-up to 720 daily fines/I- up to 3 years /confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 3,000 lei to 8,000 lei

From 3,000 lei to 8,000 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 145(2)

Fine – 3rd category (8 700 eur) and 5th category (87 000 eur). Maximum fine up to 100% of the duties/ I - 6 months (detention) – 4 years (crime) 

Fine – 3rd category (8 700 eur) and 5th category (87 000 eur). Maximum fine up to 100% of the duties  

F- up to 240 daily fines

N/A

From 75€ to 3750€ / anciliary

From 150€ to 7500€ / anciliary

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 eur /Reprimand

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

N/A 

Articles 147 and 148

 Fine – 2nd category (3 350 eur)

Fine – 2nd category (3 350 eur) 

F- up to 240 daily fines

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

N/A 

Article 149

 Fine 3rd category (8 700 eur) – maximum 100% of the amount of the duty

Fine 3rd category (8 700 eur) – maximum 100% of the amount of the duty 

F- up to 240 daily fines

N/A

From 75€ to 3750€

From 150€ to 7500€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 eur/

Forfeiture

up to 99 581,75 eur/

Forfeiture

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Articles 158(3)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F-up to 720 daily fines/I- up to 3 years /confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 500 lei to 1,500 lei:

From 500 lei to 1,500 lei:

up to 3 319,39 eur/

Forfeiture

up to 99 581,75 eur/

Forfeiture

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I – 0 to 6 yrs

n/a 

Articles 163

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F-up to 720 daily fines/I- up to 5 years /confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

Imprisonment for 3 to 10 years

 

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 163(1)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 4 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F- up to 720 daily fines

N/A

From 75€ to 3750€

From 150€ to 7500€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 163(2)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 4 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F- up to 720 daily fines

N/A

From 75€ to 3750€

From 150€ to 7500€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / 20% Withdraw of Customs duty

20% Withdraw of Customs duty 

Article 166

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F- up to 720 daily fines/I - up to 2 years/confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei / Imprisonment for 3 to 10 years

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 15 UCC 

See Article 15 UCC 

Article 167(1)

Fine 2nd category (3 350 eur) 

Fine 2nd category (3 350 eur)  

N/A

N/A

From 75€ to 3750€

From 150€ to 7500€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / 500 kr, 1000 kr if not fulfilling the obligation within a period given by SV authorities

n/a 

Article 167(1) second subparagraph

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 4 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F- up to 720 daily fines

N/A

From 75€ to 3750€

From 150€ to 7500€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

n/a 

Article 177

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F- up to 720 daily fines/ I - up to 2 years/confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

n/a 

Article 179

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F- up to 720 daily fines/ I - up to 2 years/confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

n/a 

Article 182

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F- up to 720 daily fines/ I - up to 2 years/confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

n/a 

Article 185

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F- up to 720 daily fines/ I - up to 2 years/confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

n/a 

Article 192(2)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur) / I – up to 2 years

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur) 

F- up to 720 daily fines/ I - up to 3 years/confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 500 lei to 1500 lei / Improsinement from 3 months to 2 years

From 500 lei to 1500 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

n/a 

Article 211

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime)

Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded.

F- up to 720 daily fines/ I - up to 2 years/confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 3,000 lei to 8,000 lei

From 3,000 lei to 8,000 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I – 0 to 6 yrs

n/a 

Article 233(1)(a)

Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. 

Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty.  

F- up to 720 daily fines

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I – 0 to 6 yrs / 20 % of the withdraw on customs duty

20 % of the withdraw on customs duty

Article 241

 Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. 

 Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. 

F- up to 720 daily fines

N/A

from 250€ to 165.000€ / anciliary

from 500€ to 165.000€ / anciliary

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I – 0 to 6 yrs / 20 % of the withdrawn customs duty

20 % of the withdraw on customs duty

Article 242

Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty.  

Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty.  

F- up to 720 daily fines/ I - up to 3 years/confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 500 lei to 1500 lei

From 500 lei to 1500 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK / I – 0 to 6 yrs / 20 % of the withdrawn customs duty

20 % of the withdrawn customs duty

Article 242(1), points (a) and (b)

 Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. 

Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. 

F- up to 240 daily fines

N/A

from 250€ to 165.000€ / anciliary

from 500€ to 330.000€ / anciliary

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK ; 20 % of the withdrawn customs duty

N/A 

Article 244(1)

No free zones

No free zones

F- up to 240 daily fines

N/A

from 250€ to 165.000€ / anciliary

from 500€ to 330.000€ / anciliary

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

No free zones

No free zones

Article 244(2)

No free zones

No free zones

F- up to 240 daily fines

N/A

from 250€ to 165.000€ / anciliary

from 500€ to 330.000€ / anciliary

Minimum 1,500 lei

Minimum 1,500 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

No free zones 

No free zones 

Article 245

No free zones

No free zones

F- up to 240 daily fines

N/A

from 250€ to 165.000€ / anciliary

from 500€ to 330.000€ / anciliary

Imprisonement 3 to 10 years

Fine

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

No free zones

No free zones

Article 245

 No free zones

No free zones 

F- up to 720 daily fines/I-up to 2 years/confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

Imprisonement 3 to 10 years

Fine

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

See Article 15 above  

See Article 15 above  

Article 257

 Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. 

Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty.  

N/A

N/A

from 250€ to 165.000€ / anciliary

from 500€ to 165.000€ / anciliary

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

N/A 

Article 262

Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty.  

Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. 

N/A

N/A

from 250€ to 165.000€ / anciliary

from 500€ to 165.000€ / anciliary

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK ; 20% of the withdraw customs duty 

20% of the withdraw customs duty 

Article 263

 Fine 3rd category (8 700 eur)

Fine 3rd category (8 700 eur) 

N/A

N/A

From 75€ to 3750€

From 150€ to 7500€

From 3,000 lei to 8,000 lei

From 3,000 lei to 8,000 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

N/A 

Article 267(2)

Fine 3rd category (8 700 eur) 

 Fine 3rd category (8 700 eur)

F- up to 720 daily fines/I - up to 5 years / confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 3,000 lei to 8,000 lei

From 3,000 lei to 8,000 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

F-200 SEK - 150 000 SEK ; I - 0-6 years

N/A

Article 267(2)

Fine 3rd category (8 700 eur) / I – 6 months

Fine 3rd category (8 700 eur) 

F- up to 720 daily fines/I - up to 2 years / confiscation

N/A

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary

360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€

From 1,500 lei to 3,000 lei:

From 1,500 lei to 3,000 lei:

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

F-200 SEK - 150 000 SEK ; I - 0-6 years

N/A 

Article 270

Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty  / I – up to 1 year

Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty  

F- up to 720 daily fines/I - up to 5 years / confiscation

N/A

From 75€ to 3750€

From 150€ to 7500€

From 3,000 lei to 8,000 lei

From 3,000 lei to 8,000 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

N/A 

Article 271

Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty  / I – up to 1 year

Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty  

F- up to 720 daily fines/I - up to 5 years / confiscation

N/A

From 75€ to 3750€

From 150€ to 7500€

From 3,000 lei to 8,000 lei

From 3,000 lei to 8,000 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

N/A 

Article 274

Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty  / I – up to 1 year

Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty  

F- up to 240 daily fines

N/A

From 75€ to 3750€

From 150€ to 7500€

From 3,000 lei to 8,000 lei

From 3,000 lei to 8,000 lei

up to 3 319,39 EUR

up to 99 581,75 EUR

NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur

LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur

see Article 15(2)(b) UCC

see Article 15(2)(b) UCC

200 SEK - 150 000 SEK 

N/A 

Article UCC

Application of sanctions

AU

BE

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Article 15

F/I/ADM DUTY

 F/I/Confiscation

F/I

F

F/I

N/A

DK

F/I

F/I/Pecuniary punishment /Detention/Penalty payment

F/ADM F/I

F

F/I/ ADM charge

F/I 

F/I

F/I 

F

F

F/I

F/I

F/I

F/I/confiscation

F/I/Confiscation/Suspention

I

F

I

F/I/Confiscation/Suspention

F/I/ADM F

Article 15(1)

F

F/I

F

F/I

Procedural F

 

F/I

F/Detention

F/I

F

ADM F

 F

F/I

F/I

F

F

F

F/I

F/I

F/I/confiscation

F/I

F/Contravention

F/ Reprimand

F

F/I/Confiscation/Suspention

F

article 15(2)(a)

F/I/ADM DUTY

 F

F/I

F

F/I

F

F/I

F

N/A

F

N/A

ADM F/Criminal F/i

 F

F/I

F

F

F

F/Seizure / Confiscation

F/I

F/I

F/I/confiscation

ADM F

F/Contravention

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 15(2)(b)

F/I/ADM DUTY

 F

F/I

F

F/I

F

F

F

F/I/Pecuniary punishment

F

N/A

ADM F/Criminal F/i

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

ADM F

F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 23(1)

ADM DUTY

 F

F/I

F

F/I

F/prohibition of profesional activities

F/I

Losing a benefit

N/A

F

N/A

N/A

 F

F/I

F

N/A

F

F

F/I

F/I/Default penalty

N/A

N/A

F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 23(2)

F

 F

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

N/A

F

N/A

N/A

 F

F/I

F

N/A

F

F

F/I

F/I

N/A

N/A

F

F

F

F/I/Confiscation/Suspention

F/I

Article 51

F

 F

F/I

F

F/I

Fine/prohibition of profesional activities

F

F

N/A

F/ADM F

F

N/A

 F

F/I

F

F

F

F/I

F/I

F/I

F/I/confiscation

ADM F

F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 108

N/A

 Revocation

F/I

N/A

F/I

Interrest on arrears

F

I

N/A

Default Interest 

N/A

F/I/ ADM charge

 

F/I

F

N/A

F

F/I

F/I

N/A

F/I/confiscation

N/A

F

F/I/dissolution of legal personality, prohibition of business/activity, publishing of judgement of conviction; protective measure-partial confiscation of property

F

F/I/Confiscation/Suspention

N/A

Articles 127

F

 F

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

F/Penalty fee

F/I/Confiscation

N/A

 F

F/I

F

F

F

F/I

F/I

F/I

F/I/confiscation

ADM F

F

F

F

F/I/Confiscation/Suspention

F

Article 134(1)

F/I

 F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

N/A

F/I

F/I/Pecuniary punishment /Detention/Penalty payment

F/I

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

F/I

F

F/SEIZURE / CONFISCATION

F/I

F/I

F/I/confiscation

ADM F

F

F/I/Forfeiture/Dissolution/Prohibition/Publishing judgement/Confiscation

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 134(1)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F/I

F/I

F/I

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

F/I

F

F/Seizure / Confiscation

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F/I/Forfeiture/Dissolution/Prohibition/Publishing judgement/Confiscation

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 135(1)

F/I/ADM Duty

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

F

F/I/Confiscation

ADM FINE

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F/Forfeiture

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 135(2)

No free zones

No free zones 

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

No free zones

No free zones

N/A

 F

No free zones

F

F

F

N/A

F/I

No free zones

ADM F/Confiscation/Suspension

F

F/Forfeiture

F

F/I/Confiscation/Suspention

No free zones

Article 137(1) and (2)

F/I/ADM Duty

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 139

F/I/ADM Duty

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

N/A

F

F/I/Confiscation

ADM F

 F

F/I

F

F/I

F

F/Seizure / Confiscation

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

I

F/Forfeiture

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 139

F/I/ADM Duty

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

N/A

N/A

F

F/I/Confiscation

ADM F

 F

F/I

F

F/I

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F/Forfeiture

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 140

F/I

 F/I/Confiscation 

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

F/I

F

F

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 145(2)

F/I

  F/I/Confiscation

F/I

F

F/I

procedural fine

F

F/I

F

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

ADM F/ Confiscation /Suspension

F

F / Rreprimand

F

F/I/Confiscation/Suspention

F

Articles 147 and 148

F/I

 F/I/Confiscation 

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

F

F

F/I/ ADM charge

 F

F/I

F

F

F

F/SEIZURE/CONFISCATION/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F

Article 149

F/I

 F

F/I

F

F/I

F/prohibition of profesional activities

F

N/A

F

F

F

F/I/ ADM charge

 F

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

ADM F

F

F/Forfeiture

F

F/I/Confiscation/Suspention

F/ADM F

Articles 158(3)

F/I

 F/I/Confiscation 

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

F/I/Pecuniary punishment /Detention/Penalty payment

F

F/I/Confiscation

N/A

 F

F/I

F

F/I

F

F/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F/Forfeiture

F

F/I/Confiscation/Suspention

F/I

Articles 163

F/I

  F/I/Confiscation

F/I

F

F/I

Procedural fine

F

F/I

F/I

F/I

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

F

F

F/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

I

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 163(1)

F/I

  F/I/Confiscation

F/I

F

F/I

procedural fine

F

F/I

F

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

N/A

F

F

F/I

F/I

F/I/confiscation

ADM F

F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 163(2)

F/I

  F/I/Confiscation

F/I

F

F/I

procedural fine

F/I

N/A

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

ADM F

F

F / Reprimand

F

F/I/Confiscation/Suspention

F/ADM F

Article 166

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F

N/A

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

N/A

F

F/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

See article 15

Article 167(1)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

N/A

F

I/Seisure/Confiscation

F/I

F/I

F/I/confiscation

ADM F

F

F

F

F/I/Confiscation/Suspention

F/Penalty for late declaration

Article 167(1) second subparagraph

F/I

  F/I/Confiscation

F/I

F

F/I

Procedural fine

F/I

N/A

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F

F/I

F

N/A

F

F/ Seisure/Confiscation

F/I

F/I

F/I/confiscation

ADM F

F

F

F

F/I/Confiscation/Suspention

F

Article 177

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F

F/I

N/A

F

F/I/Confiscation

F/I/ ADM charge

 F/I

F/I

F

F

F

F/I

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F

Article 179

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F

N/A

N/A

F/Penalty fee

F/I/Confiscation

F/I/ ADM charge

F/I

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F

Article 182

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F/I

N/A

N/A

F/Penalty fee

F/I/Confiscation

Revocation

F/I

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F

Article 185

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F/I

N/A

N/A

F/Penalty fee

F/I/Confiscation

F/I/ ADM charge

F/I

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F

Article 192(2)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F/I

F

F/Penalty fee

F/I/Confiscation

F/I

 F

F/I

F

F

F

F

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F

Article 211

F/I

  F/I/Confiscation

F/I

F

F/I

N/A

F/I

F/I

N/A

F/Penalty fee

F/I/Confiscation

Revocation/Suspension

F/I 

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F/I

Article 233(1)(a)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

F

F/Penalty fee

F/I/Confiscation

N/A

 F

F/I

F

N/A

F

F/Confiscation

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F

Article 241

F/I

 F/I

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

F

F/Penalty fee

F

N/A

 F

F/I

F

N/A

F

F/ Seisure/Confiscation

F/I

F/I/Default penalty

F/I/confiscation

ADM F/ Confiscation /Suspension

F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 242

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

F/ Confiscation

F/Penalty Fee

F/I/Confiscation

N/A

 F/I

F/I

F

F

F

F/ Seisure/Confiscation

F/I

F/Default penalty

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F/I/ADM F

Article 242(1), points (a) and (b)

F/I

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

F/Penalty Fee

F/I/Confiscation

N/A

 F

F/I

F

F

F

N/A

F/I

F/default penalty

F/I/confiscation

ADM F/ Confiscation /Suspension

F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 244(1)

No free zones

No free zones

F/I

F

F/I

N/A

F

F

F

No free zones

F

ADM F

 F

No free zones

No free zones

N/A

F

F/ Seisure/Confiscation

F/I

No free zones

No free zones

ADM F/ Confiscation /Suspension

F

F

F

F/I/Confiscation/Suspention

No free zones

Article 244(2)

No free zones

No free zones

F/I

F

F/I

N/A

F

F

F

No free zones

F

N/A

 F

No free zones

F

F

F

F

F/I

No free zones

F/I/confiscation

ADM F/ Confiscation /Suspension

F

F

F/I/Confiscation/Suspention

No free zones

Article 245

No free zones

No free zones

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

No free zones

 

N/A

 F

No free zones

F

F/I

F

N/A

F/I

No free zones

F/I/confiscation

ADM F/ Confiscation /Suspension

I

F

F

F/I/Confiscation/Suspention

No free zones

Article 245

N/A

  F/I/Confiscation

F/I

F

F/I

F

F

F/I

N/A

F/Penalty Fee

F/I/Confiscation

N/A

 F/I

F/I

F

F/I

F

N/A

F/I

No free zones

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

See art 15

Article 257

F/I/ADM Duty

 F

F/I

F

F/I

F/prohibition of profesional activities

F

F/I

N/A

F/Penalty Fee

F

N/A

 F/I

F/I

F

N/A

F

N/A

F/I

Default penalty

F/I/confiscation

ADM F/ Confiscation /Suspension

F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 262

F/I/ADM Duty

 F

F/I

F

F/I

F/prohibition of profesional activitiesF

F/I

N/A

N/A

F/Penalty Fee

F

N/A

 F

F/I

F

N/A

F

N/A

F/I

Default penalty

F/I/confiscation

ADM F/ Confiscation /Suspension

F

F

F

F/I/Confiscation/Suspention

F/ADM F

Article 263

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

F

F/Penalty Fee

F/I/Confiscation

N/A

 F

F/I

F

F

F

F

F/I

F

F/I/confiscation

ADM F/ Confiscation /Suspension

F

F

F

F/I/Confiscation/Suspention

F

Article 267(2)

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

F/Penalty Fee

F/I/Confiscation

ADM FINE

 F

F/I

F

F

F

N/A

F/I

F

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F/I

Article 267(2)

F

  F/I/Confiscation

F/I

F

F/I

fine

F/I

F/I

N/A

F/Penalty Fee

F/I/Confiscation

ADM FINE

 F/I

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

Criminal F/ Confiscation/Suspention

F

F

F

F/I/Confiscation/Suspention

F/I

Article 270

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F

F

N/A

F/Penalty Fee

F/I/Confiscation

ADM FINE

 F

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

ADM F/ Confiscation /Suspension

F

F

F

F/I/Confiscation/Suspention

F

Article 271

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

N/A

F/Penalty Fee

F/I/Confiscation

ADM FINE

 F

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

ADM F

F

F

F

F/I/Confiscation/Suspention

F

Article 274

F

  F/I/Confiscation

F/I

F

F/I

F/prohibition of profesional activities

F/I

F

N/A

F/Penalty Fee

F/I/Confiscation

N/A

 F

F/I

F

F

F

N/A

F/I

F/I

F/I/confiscation

ADM F

F

F

F

F/I/Confiscation/Suspention

F

Article UCC

Aggravating factors

AU

BE

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

Article 15


intention to procure not only minor continuous income, conducting multiple offences of the same kind, previous conviction for the same offence, enticing another to commit an offence

Not an aggravating factor, but a qualification of § 35 Fiscal Penal Law is § 38a Fiscal Penal Law. § 35 in connection with § 38a Fiscal Penal Law is applicable, if smuggling or evasion of import duties is committed as a member of a gang of at least three persons or if the smuggling is committed with a weapon.

 The LGDA provides for aggravating circumstances for certain infringements. Article 229 LGDA provides that the term of imprisonment will always be incurred when the fraud is carried out by concealment or in bands of at least three individuals. The L.G.D.A. provides for an increase in the penalty for certain offences in the event of a repeat offence:

In the case of fraudulent importation, exportation or attempted importation or exportation, prohibited deposit and irregular movement, where the goods are assigned a destination other than that provided for in a customs document: increase in the length of the term of imprisonment (Article 220 LGDA), doubling of the fine (Article 221 LGDA).

Where, after the closure of the certificate of verification, the officials establish, within three years of the date on which the amount initially required of the person liable for payment was entered in the accounts, or, if no entry in the accounts has been made, from the date on which the tax debt was incurred, that, as a result of an act which could give rise to criminal court proceedings, the duty or excise duty legally owed on declared goods has not been collected or has not been collected in full: imprisonment from eight days to one month (Art. 202 LGDA).

The term of imprisonment is increased where the financial interests of the Union are seriously prejudiced (Article 115; 202; 220; 256; 257, § 3; 259 LGDA).

Repeated infringement 

guilt, motives, past conduct, future conduct, personal and social causes, financial situation

repetitive behaviour, amount of duties

a) the offender misused the victims vulnerability, subordination or dependence; b) more illegal acts of the offender (not only one); c) the offender acted repeatedly
d) the offender misused his working position or status

e) the offender acted illegally as a member of an organized group

f) the illegal act was performed at child, pregnant woman, ill person, disabled person, aged person

The Criminal Code

provides for

aggravating factors that applies in all criminal cases.

In cases concerning evasion of custom duties

the most relevant factor

is that the offender

has relevant

prior convictions or accepted fines.

Smuggling

 For each person, 1 principal punishment may be applied, and up to several supplementary punishments. Punishing a physical person does not preclude from punishing a legal person. Applies to all following rows. Imposition of a punishment does not preclude the application of a penalty payment in order to ensure compliance with a precept.

See Article 15 (1) UCC

NO

In the case of tax crimes (§ 46 StGB): in particular, the following circumstances shall be taken into account:

—Act out of profit-seeking, gross self-interest or greed,

—remorseless and ruthless approach,

—Tenacity with which the objective is pursued;

—Tax reduction over a longer period,

—particularly reprehensible execution,

—Obstructing the investigation of the facts, e.g. destroying or disposing of evidence, influencing witnesses, deliberately misleading the investigating authorities,

—social and professional status of the offender, which imposes special tax obligations.

In the case of administrative offences (§ 17 OWiG): In principle, the circumstances leading to Aggravating factors for criminal offences also apply to administrative offences. 

According to Article 396 of the Criminal Code, depending on the extent of the property damage caused, it is committed in a criminal association or in the course of business. 

N/A

N/A

Article 15(1)

See article 15 above

See Article 15 UCC

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC

According to Chapter 6, Section 5 of the Penal Code, the grounds for aggravation of punishment are: 1) systematic criminal activity; 2) committing a crime as part of the activities of an organized criminal group; 3) committing an offense for remuneration; 4) the previous crime of the offender, if the relationship between it and the new offense, due to the similarity of the offenses or otherwise, shows in the perpetrator obvious disregard for the prohibitions and orders of the law.According to section 98 (1) of the Customs Act (304/2016), the imposition of a duty increase is based on an overall assessment, in which case in assessing the amount of duty increase, account must be taken of the reprehensibility of the procedure, its frequency and the financial situation of the perpetrator. In addition, the assessment shall take into account the benefit sought or the harm caused by the proceeding, if identifiable. Under section 98 (3) of the Customs Act, a duty increase remains in force notwithstanding the cessation of the customs debt or repayment of the duty if the reasons on the basis of which the increase in duty is imposed still exist.

NON

See Article 15 UCC

N/A

N/A

N/A

article 15(2)(a)

See article 15 above

See Article 15 UCC

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC

According to section 98 (1) of the Customs Act (304/2016) , the imposition of a penalty fee is based on a overall assessment, in which case the correctness of the procedure, the frequency and the financial position of the perpetrator must be taken into account when assessing the amount of the penalty fee. In addition, the assessment must take into account the benefit sought or the harm caused by the procedure, if identifiable. Under section 98 (3) of the Customs Act, a penalty fee remains in force notwithstanding the cessation of the customs debt or the repayment of the duty if the reasons on the basis of which the penalty fee was imposed still exist.  AND SEE Article 15(1) UCC

N/A

See Article 15 UCC

N/A

N/A

N/A

Article 15(2)(b)

See article 15 above

See Article 15 UCC

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC

Same as Article 15((2)(a) UCC

N/A

See Article 15 UCC

N/A

N/A

N/A

Article 23(1)

See article 15 above

See Article 15 UCC

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC

Same as Article 15((2)(a) UCC

N/A

See Article 15 UCC

N/A

N/A

N/A

Article 23(2)

See article 15 above

See Article 15 UCC

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC

Same as Article 15((2)(a) UCC

N/A

See Article 15 UCC

N/A

N/A

N/A

Article 51

See article 15 above

See Article 15 UCC

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC

See Article 15 (1) UCC

NON

See Article 15 UCC

N/A

N/A

N/A

Article 108

See article 15 above

See Article 15 UCC

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

N/A

When established customs debt is more than 150.000 EUR, the imprisonment threshold is at least 3 years.

See Article 15 UCC

N/A

N/A

See Article 15 UCC

N/A

N/A

N/A

Articles 127

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

 Same as Article 15(1) and Article 15((2)(a) UCC

Organised crime

See Article 15 UCC  

 N/A

N/A

N/A

Article 134(1)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.
In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years

See Article 15 UCC  

 Same as Article 15(1) UCC

Organised crime

See Article 15 UCC  

N/A

N/A

Article 134(1)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

 Same as Article 15(1) and Article 15((2)(a) UCC

Organised crime

See Article 15 UCC  

N/A

N/A

Article 135(1)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

  Same as Article 15(1) and Article 15((2)(a) UCC

Organised crime

See Article 15 UCC  

N/A

N/A

Article 135(2)

No free zones

No free zones

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

No free zones

No free zones

See Article 15 UCC  

 N/A

No free zones

N/A

Article 137(1) and (2)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

  Same as Article 15(1) and Article 15((2)(a) UCC

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 139

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

  Same as Article 15(1) and Article 15((2)(a) UCC

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 139

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

  Same as Article 15(1) and Article 15((2)(a) UCC

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 140

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

 Same as Article 15(1) and Article 15((2)(a) UCC

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 145(2)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

 Same as Article 15(1) and Article 15((2)(a) UCC

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Articles 147 and 148

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

 Same as Article 15(1) and Article 15((2)(a) UCC

NON

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 149

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

N/A

N/A

See Article 15 UCC  

  Same as Article 15(1) and Article 15((2)(a) UCC

NON

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Articles 158(3)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Section 98 of the Customs Act. The determination of the penalty fee [error fee] is based on an overall assessment. In assessing the amount, account must be taken of the reprehensibility of the procedure, its frequency and the financial situation of the perpetrator. In addition, the assessment must take into account the benefit sought or the harm caused by the procedure, if identifiable. The penalty fee [error fee] shall remain in force notwithstanding the cessation of the customs debt or the repayment of the duty if the reasons for which the penalty fee [error fine] was imposed still exist. According to Chapter 6, Section 5 of the Criminal code the following are grounds for increasing the punishment: the methodical nature of the criminal activity, commission of the offence as part of the activity of an organised criminal group, commission of the offence for remuneration and the criminal history of the offender, if the relation between it and the new offence, due to the similarity between the offences or otherwise, shows that the offender is apparently heedless of the prohibitions and commands of the law. 

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Articles 163

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

In case the illegal profit of falsification is more than 120.000 EUR, the imprisonment thresholds are 5 years to 10 years.
In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.

In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years

See Article 15 UCC  

Same as for art. 158(3) 

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 163(1)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.
In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years

See Article 15 UCC  

Same as for art. 158(3) 

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 163(2)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

According to Chapter 6, Section 5 of the Criminal code the following are grounds for increasing the punishment: the methodical nature of the criminal activity, commission of the offence as part of the activity of an organised criminal group, commission of the offence for remuneration and the criminal history of the offender, if the relation between it and the new offence, due to the similarity between the offences or otherwise, shows that the offender is apparently heedless of the prohibitions and commands of the law. 

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 166

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 158(3) 

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 167(1)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.
In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years

See Article 15 UCC  

Same as for art. 15 (1) 

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 167(1) second subparagraph

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

 Same as for art. 158(3)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 177

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.
In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years

See Article 15 UCC  

Same as for art. 15(2)(a)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 179

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 15(2)(a)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 182

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 15(2)(a)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 185

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 15(2)(a)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 192(2)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 15(2)(a)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 211

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.
In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years

See Article 15 UCC  

Same as for art. 15(2)(a)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 233(1)(a)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 158(3) 

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 241

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

 

NON

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 242

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.
In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years

See Article 15 UCC  

Same as for art. 158(3) 

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 242(1), points (a) and (b)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 15(2)(a) 

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 244(1)

No free zones

No free zones

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

No free zones

See Article 15 UCC  

See Article 15 UCC

No free zones

N/A

Article 244(2)

No free zones

No free zones

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

No free zones 

NON

See Article 15 UCC  

See Article 15 UCC

No free zones

N/A

Article 245

No free zones

No free zones

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

No free zones

Organised crime

See Article 15 UCC  

See Article 15 UCC

No free zones

N/A

Article 245

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.
In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years

See Article 15 UCC  

 According to Chapter 6, Section 5 of the Criminal code the following are grounds for increasing the punishment: the methodical nature of the criminal activity, commission of the offence as part of the activity of an organised criminal group, commission of the offence for remuneration and the criminal history of the offender, if the relation between it and the new offence, due to the similarity between the offences or otherwise, shows that the offender is apparently heedless of the prohibitions and commands of the law.

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 257

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 158(3)

NON

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 262

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 158(3)

NON

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 263

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 158(3)

NON

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 267(2)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 158(3)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 267(2)

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.
In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years

See Article 15 UCC  

Same as for art. 158(3)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 270

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 158(3)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 271

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 158(3)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

Article 274

See article 15 above

See Article 15 UCC  

Repeated infringement

See Art 15 UCC

repeptitive behaviour, amount of duties

see Article 15 above

See Art 15 UCC

N/A

See Article 15 UCC  

Same as for art. 158(3)

Organised crime

See Article 15 UCC  

See Article 15 UCC

N/A

N/A

   

Article UCC

Aggravating factors

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

Article 15

Paragraph one of Section 48 of the Criminal Law provides for the following circumstances that may be considered to be aggravating:

1) the criminal offence constitutes recidivism of criminal offences;

2) the criminal offence was committed while in a group of persons;

3) the criminal offence was committed, taking advantage in bad faith of an official position or trust of another person;

4) the criminal offence has caused serious consequences;

5) the criminal offence was committed against a woman, knowing her to be pregnant;

6) the criminal offence was committed against a person who has not attained eighteen years of age or against a person by taking advantage of his or her condition of helplessness or of infirmity due to old-age;

7) the criminal offence was committed against a person taking advantage of his or her official, financial or other dependence on the offender;

8) the criminal offence was committed with particular cruelty or with humiliation of the victim;

9) the criminal offence was committed by taking advantage of the circumstances of a public disaster or during an emergency situation or a state of exception;

10) the criminal offence was committed employing weapons or explosives, or in some other generally dangerous way;

11) the criminal offence was committed out of a desire to acquire property;

12) the criminal offence was committed under the influence of alcohol, narcotic, psychotropic, toxic or other intoxicating substances;

13) the person committing the criminal offence, for the purpose of having his or her punishment reduced, has knowingly provided false information regarding a criminal offence committed by another person;

14) the criminal offence was committed due to racist, national, ethnic, or religious motives or due to social hatred;

15) the criminal offence related to violence or threats of violence, or the criminal offence against morality and sexual inviolability was committed against a person to whom the perpetrator of a criminal offence is related in the first or second degree of kinship, or against the spouse or former spouse, or against a person with whom the perpetrator of a criminal offence is or has been in continuous intimate relationships, or against a person with whom the perpetrator of a criminal offence has a joint (single) household;

16) the criminal offence related to violence or threats of violence, or an intentional criminal offence against health or morality and sexual inviolability of a person was committed at the presence of a minor;

17) the perpetrator of the criminal offence has knowingly given a false testimony.

organised gang/serious damage/age (see LT sheet)

serious damage to the financial interests of the European Union; damage of more than EUR 100 000

a second or subsequent conviction for any offence

Fraudulent conduct/repeated infringement/

organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence.

import/export prohibition; • value higher than 100.000 euros;• use of weapons or violence, or committed by two or more persons; • corruption of any State official or agent;• The infringement’s perpetrator or his accomplice is a customs and tax officer or member of the criminal police; • smuggled goods transshipped in territorial waters; N

 Organised gang crime; age of the perpetrator; use of guns

N/A

nature

of the infringement/

amount /

causing the non payment of import or export of goods (exceeding 20 average salaries)

Concealment of data, use of fraudulent means, repeated commission of tax offences, financial loss to the Public Treasury ; repetition; resistance, negative or obstruction; the use of fraudulent or interposed means; Commission by means of or for the benefit of persons or entities which are easy to commit the infringement; use of the mechanisms provided for in customs legislation for the simplification of customs clearance formalities and procedures.
Commission within a criminal organisation or group; use of interposed persons or entities, businesses or trustees or tax havens or no-tax jurisdictions that conceal or make it difficult to identify certain aspects of the crime; and aggravating circumstances provided for in the general provisions of the Criminal Code.

Chapter 9 of the General Penal Code lists the aggravating and mitigating factors for sentencing range

Article 15(1)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10

(1) If the same person has committed several contraventions

the sanction is applied for each contravention.

(2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.

(3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. 

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

article 15(2)(a)

See Art 15 UCC.

See Art 15 UCC.

(238) if the undeclared part exceeds 1/12e of the whole species

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 15(2)(b)

See Art 15 UCC.

See Art 15 UCC.

lack of proof that the declaration has taken place

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 23(1)

N/A

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 23(2)

N/A

See Art 15 UCC.

N/A

See Art 15 UCC.

N/A

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 51

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 108

N/A

See Art 15 UCC.

Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000)

See Art 15 UCC.

N/A

See Art 15 UCC

see Article 15 above

In the case of the contraventions

provided in art. 653 lit. a) - c), when the goods

can no longer be identified, the infringer is obliged to pay

an amount equal to their customs value, to which are added

the import duties and other legally due duties representing taxes

and duties set at release for free circulation of goods.

This measure has the same legal effect

as the confiscation of goods

in respect of the settlement of a customs debt.

for example:offender committed a criminal offence as organizer; offender misused his job; offender committed more criminal offences

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Articles 127

See Art 15 UCC.

See Art 15 UCC.

Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000)

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 108 UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 134(1)

Paragraph one of Section 48 of the Criminal Law. Aggravating factors:
1) the perpetrator of the criminal offence has admitted his or her guilt, has freely confessed and has regretted the criminal offence committed;

2) the offender has actively furthered the disclosure and investigation of the criminal offence;

3) the offender has voluntarily compensated the harm caused by the criminal offence to the victim or has eliminated the harm caused;

4) the offender has facilitated the disclosure of a crime of another person;

5) the criminal offence was committed as a result of unlawful or immoral behaviour of the victim;

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 108 UCC.

in criminal offenses - the same as in Art. 108 UCC; at admin. sanctions - N / A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 134(1)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 108 and Art 15(1) UCC.

in criminal offenses - the same as in Art. 108 UCC; at admin. sanctions - N / A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 135(1)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 135(2)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

No free zones

See Art 15 UCC.

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

No free zones

Article 137(1) and (2)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 139

See Art 15 UCC.

See Art 15 UCC.

Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000)

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 139

See Art 15 UCC.

See Art 15 UCC.

Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000)

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 140

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 108 UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 145(2)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 108 UCC

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Articles 147 and 148

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 108 UCC

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 149

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 108 UCC

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Articles 158(3)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 108 UCC

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Articles 163

See Art 15 UCC.

See Art 15 UCC.

serious damage to the EU’s financial interests

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 108 UCC

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 163(1)

N/A

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 163(2)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 166

N/A

See Art 15 UCC.

serious damage to the EU’s financial interests

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC.

see Article 15 above

Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights.

Art. 276. - If the facts provided in art. 270 - 274 are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may also apply, according to art. 64 lit. c) of the Criminal Code.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 167(1)

N/A

See Art 15 UCC.

serious damage to the EU’s financial interests

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 167(1) second subparagraph

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 177

See Art 15 UCC.

See Art 15 UCC.

serious damage to the EU’s financial interests

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 179

See Art 15 UCC.

See Art 15 UCC.

serious damage to the EU’s financial interests

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 182

See Art 15 UCC.

See Art 15 UCC.

serious damage to the EU’s financial interests

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 185

See Art 15 UCC.

See Art 15 UCC.

serious damage to the EU’s financial interests

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 192(2)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 211

See Art 15 UCC.

See Art 15 UCC.

serious damage to the EU’s financial interests

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 233(1)(a)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 241

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 242

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 242(1), points (a) and (b)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 244(1)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

No free zones

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

No free zones

Article 244(2)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

No free zones

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

No free zones

Article 245

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

No free zones

See Art 15 UCC

see Article 15 above

The right to a mediator shall be communicated to the parties to the main proceedings before the hearing. There is still the possibility for the victim and the offender to reach agreements on civil claims, either directly between them (transaction) or through a third party (civil mediation in criminal proceedings) - in the civil side of the process this will lead to the settlement of the civil action. according to the will of the parties, and in the criminal side of the process will be an element for the judge to order the waiver of the sentence, postponement of the sentence, conditional suspension of the execution of the sentence, or to retain mitigating circumstances having the effect of reducing the sentence by one third. conditional release of the person imprisoned in the penitentiary before the full execution of the sentence.
The new code also allows for criminal mediation, and from this point of view there will be two categories of crimes. A first category is that for which the conclusion of a mediation agreement between the offender and the victim will prevent the initiation or conduct of criminal proceedings (offenses subject to prior complaint and those prosecuted ex officio but for which reconciliation is possible). A second category is that for which the mediation agreement may be an element for the prosecutor to waive the criminal investigation and to grant the offender a period of 9 months in which to fulfill the obligations assumed by the agreement. For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence.

N/A

See Art 15 UCC.

See Article 15 above

No free zones

Article 245

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

No free zones

See Art 15 UCC

see Article 15 above

See Art 245 UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 257

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 262

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 263

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights.

Art. 276. - If the facts provided in art. 270 - 274 are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may also apply, according to art. 64 lit. c) of the Criminal Code.

And See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 267(2)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 267(2)

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 15(1) UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 270

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 108 UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 271

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 108 UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article 274

See Art 15 UCC.

See Art 15 UCC.

N/A

See Art 15 UCC.

See Art 15 UCC.

See Art 15 UCC

see Article 15 above

See Art 108 UCC.

N/A

See Art 15 UCC.

See Article 15 above

See Art 15 UCC.

Article UCC

Mitigating factors

AU

BE

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

Article 15

§ 23 Fiscal Penal Code
§ 34 Criminal Code

examples:

serious effort to rectify any detriment caused, remorseful confession, substantial contribution to finding the truth, committing the offence between the ages of 18 and 21

Mitigating circumstances are not legally defined.

Fraudulent intent may serve as an element of assessment of mitigating circumstances,

in particular for the submission of a transaction

by the General Administration of Customs and Excise.

Article 264 LGDA. states that any transaction is prohibited, if the infringement

is to be regarded as sufficiently proven in legal proceedings,

and if there is no doubt about the intention of premeditated fraud.

Article 230 LGDA provides that the term of imprisonment

will never be incurred if the seizure

takes place solely for failure to comply

with the formalities relating to the documents

which must be used to justify the transport,

or if the goods are recognised as indigenous goods.

Assessed on a

case by case basis

guilt, motives, past conduct, future conduct, personal and social causes, financial situation

repetitive behaviour, amount of duties, marital status, circumstances

a) minor age of the offender at the time of the illegal act
b) the offence averted the attack or other danger

c) the offender cooperated to remove the harmful effect of the illegal act or voluntarily compensated the loss

d) the offender reported the illegal act and cooperated effectively while interrogated

e) the offender acted illegally under threat or pressure or being subordinated or dependent

The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender

N/A

57 of the Penal Code.

Applies to all the following

rows in case there is a penalty enacted.

N/A

NO

The following circumstances may be taken into account, inter alia:

—a small level of infringements in relation to the level of similar cases properly handled;

—a low risk of repetition due to countermeasures already taken (compliance management system)

Article 85(1) of the Customs Law is, where the customs authorities establish that:

a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,

b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and

C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. According to Article 20 of the Infringement Act, a warning may be applied if, having regard to the circumstances in which it was committed, the offence is of minor gravity and the measure is likely to have a sufficiently deterrent effect.

According to Article 21(2), account shall be taken of the prosecution of the person subject to the proceedings for the infringement within the two years preceding the date on which the offence was committed. Cooperation of the defendant with the authorities shall be deemed a mitigating circumstance.

According to paragraph 5, in the case of the imposition of a fine, account shall be taken as a strong mitigating circumstance if the person subject to the proceedings has compensated the victim for the harm caused by the infringement until the decision of the administrative authority or the court’s decision at first instance is taken.

Under Article 396 of the Criminal Code, a penalty for compensation for financial loss caused by budgetary fraud before the charge is brought may be unlimited. This provision shall not apply where the offence is committed in a criminal organisation or as a specific repeat offender.

N/A

N/A

Article 15(1)

See Article 15 above

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Art 15 UCC CC 15 UCC

N/A

See Article 15 above

significant pressure, threat or other similar circumstance that contributed to the commission of the crime/ strong human compassion for the offense or exceptional and sudden inducement, exceptionally high contribution of the perpetrator or other similar circumstance which has been liable to impair the perpetrator's ability to comply with the law / reconciliation between the perpetrator his efforts to facilitate the investigation of his crime.

NON

See Article 15 above

According to Article 85 of the Customs Law (1) where the customs authorities establish that:

a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,

b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and

C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned.

N/A

N/A

article 15(2)(a)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

If accuracy has not led to miscalculation of customs debt, 100 EUR per declaration.

See Article 15 above

the amount of the duty increase. An increase in duty is not imposed if the act or omission is insignificant or the imposition of an increase in duty is otherwise manifestly unreasonable. + see Art 15 UCC

N/A

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 15(2)(b)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

If accuracy has not led to miscalculation of customs debt, 100 EUR per declaration.

See Article 15 above

see article 15(1)(a)

N/A

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 23(1)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

see article 15(2)(a)

N/A

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 23(2)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

see article 15(2)(a)

N/A

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 51

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

N/A

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 108

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

N/A

See Article 15 above

See Article 15 above

N/A

N/A

See Article 15 above

For the purposes of Article 114(3) of the Code, Article 165(3) and (4) and (7) to (9) of the Customs Code shall apply to the examination of serious economic or social difficulties.

N/A

N/A

Articles 127

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Articles 15 (1) and 15 (2) (a)

NO

See Article 15 above

N/A

N/A

N/A

Article 134(1)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

see article 15(1)

NO

See Article 15 above

See Article 15 above

N/A

N/A

Article 134(1)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Articles 15 (1) and 15 (2) (a)

NO

See Article 15 above

See Article 15 above

N/A

N/A

Article 135(1)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Articles 15 (1) and 15 (2) (a)

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 135(2)

No free zones

No free zones

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

No free zones

NO

See Article 15 above

See Article 15(1) above

No free zones

N/A

Article 137(1) and (2)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Articles 15 (1) and 15 (2) (a)

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 139

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Articles 15 (1) and 15 (2) (a)

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 139

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 140

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Articles 15 (1) and 15 (2) (a)

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 145(2)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Articles 15 (1) and 15 (2) (a)

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Articles 147 and 148

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Articles 15 (1) and 15 (2) (a)

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 149

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

N/A

See Article 15 above

See Article 15 above

See Articles 15 (1) and 15 (2) (a)

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Articles 158(3)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

cooperation with Customs authorities

NO

See Article 15 above

N/A

N/A

Articles 163

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

cooperation with Customs authorities, significant pressure, threat or a similar influence that has affected the commission of the offence, strong empathy or an exceptional and sudden temptation that has led to the offence, the exceptionally great contribution of the injured party or a corresponding circumstance that has been conducive to decreasing the capability of the offender to conform to the law, and reconciliation between the offender and the injured person, other attempts of the offender to prevent or remove the effects of the offence or his or her attempt to further the clearing up of the offence.

NO

See Article 15 above

See Article 15 as above

N/A

N/A

Article 163(1)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 163(2)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 166

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 167(1)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See art 15(1) UCC

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 167(1) second subparagraph

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 177

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 179

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 182

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 185

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 192(2)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 211

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 233(1)(a)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 241

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 163 above

NO

See Article 15 above

See Article 15(1) above

N/A

N/A

Article 242

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 163 above

NO

See Article 15 above

According to Article 85 of the Customs Law (1) where the customs authorities establish that:

a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,

b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and

C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. According to Article 20 of the Infringement Act, a warning may be applied if, having regard to the circumstances in which it was committed, the offence is of minor gravity and the measure is likely to have a sufficiently deterrent effect.

According to Article 21(2), account shall be taken of the prosecution of the person subject to the proceedings for the infringement within the two years preceding the date on which the offence was committed. Cooperation of the defendant with the authorities shall be deemed a mitigating circumstance.

According to paragraph 5, in the case of the imposition of a fine, account shall be taken as a strong mitigating circumstance if the person subject to the proceedings has compensated the victim for the harm caused by the infringement until the decision of the administrative authority or the court’s decision at first instance is taken. Under Article 91(6) of the Customs Law, where minor infringements are established, the customs authority may decide to amend the authorisation instead of suspending the authorisation. Btk. According to Article 396(8), penalties for compensation for financial harm caused by budgetary fraud before the charge is brought may be reduced without restriction. This provision shall not apply where the offence is committed in a criminal organisation or as a specific repeat offender.

N/A

N/A

Article 242(1), points (a) and (b)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

According to Article 85 of the Customs Law (1) where the customs authorities establish that:

a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,

b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and

C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned.

Under Article 91(6) of the Customs Law, where minor infringements are established, the customs authority may decide to amend the authorisation instead of suspending the authorisation.

N/A

N/A

Article 244(1)

No free zones

No free zones

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

No free zones

NO

See Article 15 above

N/A

No free zones

N/A

Article 244(2)

No free zones

No free zones

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

No free zones

NO

See Article 15 above

N/A

No free zones

N/A

Article 245

No free zones

No free zones

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

No free zones

NO

See Article 15 above

Under Article 396(8) of the Criminal Code, a penalty for compensation for financial loss caused by budgetary fraud before the charge is brought may be unlimited. This provision shall not apply where the offence is committed in a criminal organisation or as a specific repeat offender.

No free zones

N/A

Article 245

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

significant pressure, threat or a similar influence that has affected the commission of the offence, strong empathy or an exceptional and sudden temptation that has led to the offence, the exceptionally great contribution of the injured party or a corresponding circumstance that has been conducive to decreasing the capability of the offender to conform to the law, and reconciliation between the offender and the injured person, other attempts of the offender to prevent or remove the effects of the offence or his or her attempt to further the clearing up of the offence.

NO

See Article 15 above

N/A

No free zones

N/A

Article 257

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 262

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 163 above

NO

See Article 15 above

See Article 15(1) as above

N/A

N/A

Article 263

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 163 above

NO

See Article 15 above

See Article 15(1) as above

N/A

N/A

Article 267(2)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 267(2)

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 270

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 158(3) above

NO

See Article 15 above

N/A

N/A

N/A

Article 271

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 163 above

NO

See Article 15 above

N/A

N/A

N/A

Article 274

See Article 15 above

See Article 15 above

See Article 15 above

see Article 15 above

See Article 15 above

see Article 15 above

see Article 15 above

See Article 15 above

See Article 15 above

See Article 163 above

NO

See Article 15 above

N/A

N/A

N/A

Article UCC

Mitigating factors

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

Article 15

Section 20 of the Law on Administrative Liability. The following circumstances shall mitigate liability for an administrative offence:

1) a person to be held liable has confessed and regretted the act committed;

2) a person to be held liable has voluntarily compensated for loss or eliminated the caused damage;

3) an offence has been committed under the influence of extreme mental agitation or due to serious personal or family circumstances;

4) a person to be held liable has voluntarily applied prior to disclosing of the committed offence;

5) an offence has been committed as a result of unlawful or immoral behaviour of the victim;

6) an offence has been committed by a pregnant woman or a woman who takes care of a child under 1 year of age.

Other circumstances may also be recognised as mitigating.

see LT sheet comment 3

no intention to fraud, material error, negligence

Provided  that  a  person 

who  makes  an  incorrectdeclaration

and requests

the Commissioner i

n writing to amend it:

I)before the

Commissioner informs the person thatthe  details  of  the 

customs  declaration  are  notcorrect;

and

(ii) (aa) during the period

when it is not yet known,in  the  systems 

relating  to  the  processing 

of ustoms  declarations, 

whether  manual  orelectronic,

if there is going to be control of the

or (bb) within ten (10) working days

from the date ofthe  release  of  the  goods, 

which  goods  werereleased without control;

and

(iii)such  amendment  does 

not  tend  to  make 

the declaration applicable

to other goods, other thanthose 

which  were 

originally  declared, 

in  thesense  that  the  only 

amendment  that  may 

takeplace  in  the 

declaration  is  one  (1) 

or  more amendments  from 

those  listed  in  the 

Third Schedule,

that person shall

be deemed not to have committed

theoffence

under this paragraph

Negligent acts

as provided

in article

62A Customs Ordinance

N/A

cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith

good faith, negligence, error in the real perception of the facts (all of these factors prevent the imposition of a criminal penalty for a customs infringement; that infringement could only lead to the application of an administrative penalty); • force majeure; • fortuitous event.

in the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third.

the upper limit of

the fine is reduced

to one tenth if the declarant /

applicant himself reports incorrect or false information to the customs office.

shall not apply if the declarant /

applicant has requested the correction of incorrect /

false information after the customs office has found this or after

the customs office has notified him

of the commencement of control after release or the incorrect /

false information has been intentionally provided.

a caution can be imposed instead of the fine for a minor offence that is committed in such mitigating circumstances that render the minor offence very innocuous.

Custom authority can release a perpetrator from the fine or confiscation of goods if the imposition of these sanctions is obviously disproportionate to the gravity (weight) of the act and the consequences of the offense.

Agreement or agreement of the person concerned in the course of the tax procedure in which the customs debt is assessed; voluntary payment of the penalty without lodging an appeal
Full compliance with the administrative request before the penalty procedure or, where applicable, the end of the hearing of the inspection procedure (Article 203 (5) and (6) in fine);

the nature of the smuggled goods.

the recklessness commission and the attenuating circumstances provided for in the general provisions of the Criminal Code.

amount defrauded; payment of the tax debt and judicial recognition of the facts within a specified period by the perpetrator; active cooperation of other parties involved in obtaining evidence in respect of certain aspects of the crime; and mitigating circumstances provided for in the general provisions of the Criminal Code.

guilt, motives, past conduct, organised crime. Chapter 9 of the General Penal Code lists the aggravating and mitigating factors for sentencing range

Article 15(1)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

see Article 15 above

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 15(2)(b)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

see Article 15 above

§ 84b par. 3 of Act no. 199/2004: the upper limit of the fine is reduced to one tenth if the applicant himself reports incorrect or false information to the customs office. Paragraph 3 shall not apply if the applicant has requested the correction of incorrect / false information after the customs office has found out or after the customs office has notified him of the commencement of control after release or the incorrect / false information has been intentionally provided.

see Article 15 above

see Article 15 above

see Article 15 above

Article 23(1)

N/A

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 23(2)

N/A

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 51

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 108

N/A

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

for example: offender reported himself to the authorities that he commmitted criminal offence; offender committed criminal offence under external threat

see Article 15 above

see Article 15 above

see Article 15 above

Articles 127

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 134(1)

Paragraph one of Section 47 of the Criminal Law. Mitigating factors:

1) the perpetrator of the criminal offence has admitted his or her guilt, has freely confessed and has regretted the criminal offence committed;

2) the offender has actively furthered the disclosure and investigation of the criminal offence;

3) the offender has voluntarily compensated the harm caused by the criminal offence to the victim or has eliminated the harm caused;

4) the offender has facilitated the disclosure of a crime of another person;

5) the criminal offence was committed as a result of unlawful or immoral behaviour of the victim;

6) the criminal offence was committed exceeding the conditions regarding the necessary self-defence, extreme necessity, detention of the person committing the criminal offence, justifiable professional risk, the legality of the execution of a command and order;

7) the criminal offence was committed by a person in a state of diminished mental capacity.

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

in criminal offenses - the same as in Art. 108 UCC; at admin. sanctions - N / A

see Article 15 above

see Article 15 above

see Article 15 above

Article 134(1)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

in criminal offenses - the same as in Art. 108 UCC; at admin. sanctions - N / A

see Article 15 above

see Article 15 above

see Article 15 above

Article 135(1)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 135(2)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

No free zones

Article 137(1) and (2)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 139

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

see Article 15 above

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 139

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 140

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 145(2)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Articles 147 and 148

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 149

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Articles 158(3)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Articles 163

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 163(1)

N/A

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 163(2)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 166

N/A

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

see Article 15 above

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 167(1)

N/A

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 167(1) second subparagraph

N/A

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 177

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 179

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 182

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 185

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 192(2)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 211

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 233(1)(a)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 241

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 242

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 242(1), points (a) and (b)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 244(1)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

No free zones

Article 244(2)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

No free zones

Article 245

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

see Article 15 above

see Article 15 above

see Article 15 above

N/A

see Article 15 above

see Article 15 above

No free zones

Article 245

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

see Article 15 above

see Article 15 above

see Article 15 above

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 257

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 262

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 263

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 267(2)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 267(2)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 270

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 271

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article 274

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

see Article 15 above

see Article 15 above

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

Article UCC

Settlement

AU

BE

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

Article 15

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

YES

YES

YES

YES

YES

Article 15(1)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

article 15(2)(a)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 15(2)(b)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 23(1)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 23(2)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 51

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 108

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Articles 127

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 134(1)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 134(1)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 135(1)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 135(2)

No free zones

No free zones

YES

NO

YES

NO

NO

YES

YES

No free zones

YES

YES

NO

No free zones

YES

YES

YES

YES

YES

No free zones

YES

NO

NO

YES

NO

YES

No free zones

Article 137(1) and (2)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 139

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 139

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 140

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 145(2)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Articles 147 and 148

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 149

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Articles 158(3)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

YES

YES

NO

YES

YES

Articles 163

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 163(1)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 163(2)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 166

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 167(1)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 167(1) second subparagraph

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 177

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 179

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 182

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 185

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 192(2)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 211

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 233(1)(a)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 241

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 242

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 242(1), points (a) and (b)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 244(1)

No free zones

No free zones

YES

NO

YES

NO

NO

YES

YES

No free zones

YES

YES

NO

No free zones

YES

YES

YES

YES

YES

No free zones

YES

NO

NO

YES

NO

YES

No free zones

Article 244(2)

No free zones

No free zones

YES

NO

YES

NO

NO

YES

YES

No free zones

YES

YES

NO

No free zones

YES

YES

YES

YES

YES

No free zones

YES

NO

NO

YES

NO

YES

No free zones

Article 245

No free zones

No free zones

YES

NO

YES

NO

NO

YES

YES

No free zones

YES

YES

NO

No free zones

YES

YES

YES

YES

YES

No free zones

YES

NO

NO

YES

NO

YES

No free zones

Article 245

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

No free zones

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 257

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 262

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 263

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 267(2)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 267(2)

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 270

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 271

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article 274

YES

 YES

YES

NO

YES

NO

NO

YES

YES

NO

YES

YES

NO

YES

YES

YES

YES

YES

YES

NO

YES

NO

NO

YES

NO

YES

YES

Article UCC

Time Limitation

AU

BE

BG

HR

CY

CZ

 

DK

 

EL

EE

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

Article 15

1-5

10

5

The principles of ordinary law apply to customs

and excise offences.

Thus, as a result of an offence, no one can be worried if five

years have elapsed since the date of the offence

without an act interrupting the limitation period having taken place.

The drawing up of a regular report interrupts the limitation period.

Same as initiating a procedure column

Criminal penalties shall be

time-barred after five years,

starting from the date of the judgment or judgment

delivered at last instance, or from the date on which

the judgment given at first instance can no longer be

challenged by means of an appeal. If the sentence

imposed exceeds three years, the limitation period

will be ten years. The limitation period for fines

shall be interrupted by voluntary partial payment by the convicted person.

3 months after establishment of the infringement, but within 1 year after the infringement took pplace

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringement

4

4

3

NO / the Court may take into consideration the time elapsed between the moment of the infringement and the intiation of the proceedings

NO / the Court may take into consideration the time elapsed between the moment of the infringement and the intiation of the proceedings

NONE

60 days; if the procedure is pending, 10 years

6

6

1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more
2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

After the person has been charges with a crime a decision must be made within reasonable time regarding whether the person is prosecuted or not. If the decision has not been made within 1,5 years the prosecution office must in writing inform the accused person, why a decision has not been made yet and when a decision can be expected to be made

Imprisonment: Criminal Code section 97.
Imprisonment will be remitted due to the following limitations:

5 years for imprisonment for up to one year

10 years for imprisonment exceeding 1 year, but not 4 years

15 years for imprisonment exceeding 4 years, but not 8 years.


Fine: Criminal Code section 97a.

If no prior application for a distress warrant has been filed, fines will be remitted after

5 years if the fine does not exceed DKK 1.000

10 years if the fine exceeds DKK 10.000

NO

3 years from the time of infringement

NO

10 years since commitment of the offence in the case of a criminal offence in the first degree; 5 years in the case of a criminal offence in the second degree. A misdemeanour expires after two years have passed between the completion thereof and the entry into force of a judgment or decision, unless the law prescribes a limitation period of three years. Suspensions and interruptions may apply

10 years since commitment of the offence in the case of a criminal offence in the first degree; 5 years in the case of a criminal offence in the second degree. A misdemeanour expires after two years have passed between the completion thereof and the entry into force of a judgment or decision, unless the law prescribes a limitation period of three years. Suspensions and interruptions may apply

after the entry into force of the judgment:
1) five years from entry into force of a court judgment made in a matter concerning a criminal offence in the first degree;

2) three years from entry into force of a court judgment made in a matter concerning a criminal offence in the second degree;

3) one year from entry into force of a judgment or decision made with regard to a misdemeanour.
Suspensions may apply.

Article 15(1)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

No/within 2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

article 15(2)(a)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 15(2)(b)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 23(1)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 23(2)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 51

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 108

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

N/A

N/A

N/A

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

N/A

N/A

N/A

5 years from the time that 4 months have passed after non payment of overdue amount

NO

NO

see Article 15 above

see Article 15 above

see Article 15 above

Articles 127

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

 1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 134(1)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 134(1)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 135(1)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 135(2)

No free zones

No free zones

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

NO

NO

NO

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

see Article 15 above

see Article 15 above

Article 137(1) and (2)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 139

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 139

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 140

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 145(2)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Articles 147 and 148

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 149

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

N/A

N/A

N/A

NO

NO

NO

see Article 15 above

see Article 15 above

see Article 15 above

Articles 158(3)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Articles 163

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 163(1)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 163(2)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 166

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

NO

NO

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 167(1)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 167(1) second subparagraph

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 177

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 179

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 182

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 185

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 192(2)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 211

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 233(1)(a)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 241

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 242

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 242(1), points (a) and (b)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 244(1)

No free zones

No free zones

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

NO

NO

NO

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

see Article 15 above

see Article 15 above

Article 244(2)

No free zones

No free zones

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

NO

NO

NO

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

see Article 15 above

see Article 15 above

Article 245

No free zones

No free zones

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

NO

NO

NO

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

see Article 15 above

see Article 15 above

Article 245

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 257

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

NO

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 262

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

NO

NO

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 263

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 127 above

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 267(2)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

2 years after the crime was committed

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 267(2)

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

See Art 15 UCC

See Art 15 UCC

5 years from the time of the crime

Imposing administrative penalty: 7 years from time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 270

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 127 above

See Art 15 UCC

See Art 15 UCC

NO

NO

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 271

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 127 above

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article 274

1-5

10

5

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

4

4

3

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 127 above

See Art 15 UCC

See Art 15 UCC

NO

3 years from the time of infringement

NO

see Article 15 above

see Article 15 above

see Article 15 above

Article UCC

Time Limitation

FI

FR

DE

HU

IE

IT

LV

LT

LU

MT

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

Article 15

See Article 15 (1) UCC

See Article 15 (1) UCC

Pursuant to Chapter 8, Section 10 of the Penal Code, a term of imprisonment shall lapse unless the enforcement of the sentence has commenced 1) twenty years from the date of the final judgment, 2) fifteen years if the sentence is more than four and not more than eight years, 3 ) in ten years if the sentence is more than one year and not more than four years and 4) in five years if the sentence is not more than one year. Pursuant to Chapter 8, Section 13 of the Penal Code, the fine expires five years after the date of the final judgment, unless a convicted person has previously been sentenced to conversion. Pursuant to Chapter 8, Section 13, Subsection 3 of the Penal Code, the convicted community fine expires five years after the date of the final judgment 

3

3

6

5-25 

 5-25

 5-20

Under section 6 of the Infringement Act, there is no place to be held liable if six months have elapsed since the infringement was committed. After two years from the commission of the act, there is no place to prosecute the violation. A Btk. Pursuant to Article 26 (1), unless otherwise provided by the Act on the exclusion of statute of limitations for certain criminal offenses, the period of limitation shall be time-barred, but not less than five years. In the case of Article 108 of the UVK, under Article 167 (1) of the Customs Code, default interest must be paid within 15 days of the date on which the decision becomes final. 

Pursuant to Article 88 (1) of the Customs Act, no customs administrative fine may be imposed in the event of an infringement causing a lack of customs duties if the time limit for the communication of duties and other charges in respect of the infringement to be penalized has expired. No customs administrative fine may be imposed for an infringement which does not cause a lack of customs duties if 3 years have elapsed from the date on which the infringement to be penalized was committed. 

 According to Article 87(3) of the Customs Act, the customs administration fine is, in principle, to be paid within 15 days of the date on which the decision becomes final.

Pursuant to Article 88 (2) of the Customs Act, the enforceability of a customs administrative fine expires 3 years after the decision on it has become final. Pursuant to Article 24 (1) of the Infringement Act, a fine may not be enforced if one year has elapsed since the basic decision became final.

10

10

10

1 year from the date of the notification of the tax assesment /revision 

5 years – the imposition of the penalty is time barred 

The tax court may suspend the execution of a penalty but the suspension must be granted 

3 working days from the day of obtaining of the information

No later than 1 month from the day when a decision is taken to initiate administrative offence proceedings.
Subparagraph 12 Paragraph one of the Section 119 of the Law on Administrative Liability. Administrative offence proceedings may not be initiated but the initiated proceedings shall be terminated if the administrative offence proceedings have been initiated but no decision in an administrative offence case has been taken within nine months from the day of initiation thereof.

No later than 1 month from the day when the ruling on penalty has come into effect/Paragraph one of Section 258 of the Law on Administrative Liability. The ruling on penalty may not be enforced if five years have passed since the day of coming into effect thereof, and it has not been enforced.

2 to 12

2 to 12

3 months

Article 202 LGDA Where, after the completion of the certificate of verification, the officials establish, within three years of the date on which the amount initially required of the person liable for payment was entered in the accounts, or, if no entry in the accounts has been made, from the date on which the tax debt was incurred, that the excise duty or excise duty legally owed on goods declared has not been collected in full or has not been collected in full, the excise duty or excise duty evaded must be paid by the person liable for payment of that duty, either primarily or in the alternative, or by his persons entitled under him.
The period referred to in subparagraph 1 shall be ten years where the act giving rise to the tax debt referred to in subparagraph 1 is liable to give rise to criminal court proceedings.

Article 638. Code of Criminal Procedure

In the cases set out in the previous article, and in accordance with the time distinctions laid down therein, the duration of the limitation period (for prosecution) will be reduced to five years, if it is a criminal offence liable to be punished correctly.

Article 669. Code of Criminal Procedure
(1) the Attorney General is responsible for the enforcement of sentences handed down by criminal courts in accordance with the terms and conditions of the law.

(2) proceedings for the recovery of fines and confiscations may be brought on behalf of the Attorney General by the Director of the Administration of Registration and Areas, who shall send the Prosecutor General of State by 31 December each year a record of the state of execution of the judgments and judgments transmitted to him.


(3) the civil party shall continue to enforce the judgment in so far as it is concerned.

10

N/A

N/A

Article 15(1)

According to Chapter 8, Section 1, Subsection 1 of the Penal Code, the right to prosecute a crime expires unless the charge is brought within two years, if the most severe punishment is a maximum of one year in prison, a fine or a criminal fine. The most severe punishment shall be the punishment provided for in the penal provision applicable to the offense as the maximum punishment.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision to impose a duty increase must be notified to the payer within 3 years of the incurrence of the customs debt or within 5 years if the act could have led to criminal proceedings.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision on aduty increase and a penalty fee must be notified to the debtor within 3 years of the incurrence of the customs debt or within 5 years if the act could have resulted in criminal proceedings. 

 According to Chapter 8, Section 6 of the Penal Code, a punishment may not be imposed if ten years have elapsed from the date of the offense, if the most severe punishment provided for the offense is imprisonment for a maximum of two years or a fine. Pursuant to Chapter 8, Section 13 of the Penal Code, the right to enforce a fine expires 5 years after the date of the final judgment, unless a fine has been imposed on the fined person before that date.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision on a penalty fee must be notified to the debtor within 3 years of the incurrence of the customs debt or within 5 years if the act could have resulted in criminal proceedings.Pursuant to section 20 of the Act on the Enforcement of Taxes and Payments (706/2007), the right to enforce a duty increase and a penalty fee expires 5 years after the beginning of the year following that in which it was imposed.

 See Article 15 UCC

3

3

6

5-25 

 5-25

 5-20

 

 

 

10

10

10

See article 15 

See article 15 

See article 15 

see Article 15 above

see Article 15 above

see Article 15 above

 

 

 

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

article 15(2)(a)

 Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision to impose a duty increase must be notified to the payer within 3 years of the incurrence of the customs debt or within 5 years if the act could have led to criminal proceedings.

 Pursuant to section 20 of the Act on the Enforcement of Taxes and Fees (706/2007), the right to enforce a duty increase expires 5 years after the beginning of the year following that in which it was imposed.

N/A

N/A

N/A

N/A

5-25 

 5-25

 5-20

 

 

 

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 15(2)(b)

 SEE ART 15(2) (a)

SEE ART 15(2) (a) 

See Article 15 UCC

N/A

N/A

N/A

5-25 

 5-25

 5-20

 

 

 

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 23(1)

 SEE ART 15(2) (a) as regards penalty fee

SEE ART 15(2) (a) 

As regards penalty fee

N/A

N/A

N/A

N/A

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 23(2)

 SEE ART 15(2) (a) as regards penalty fee

SEE ART 15(2) (a) 

As regards penalty fee

N/A

N/A

N/A

N/A

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 51

See Article 15 UCC

See Article 15 UCC

See Article 15 UCC

Art. 410 et 412 CD : 3 ans (art. 351 alinéa 2 CD)
Art. 414 et 414-2 CD : 6 ans (art. 351 1er alinéa CD)

Art. 410 et 412 CD : 3 ans (art. 351 alinéa 2 CD)
Art. 414 et 414-2 CD : 6 ans (art. 351 1er alinéa CD)

Amende : 6 ans
(art.382 § 5 CD)

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

3 to 15 years

3 to 15 years

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 108

N/A

N/A

N/A

N/A

N/A

N/A

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2 to 12 years

2 to 12 years

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Articles 127

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 134(1)

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 134(1)

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 135(1)

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 135(2)

No free zones

N/A

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

N/A

N/A

N/A

See article 15 

See article 15 

See article 15 

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 137(1) and (2)

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 139

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2 to 15 years

2 to 15 years

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 139

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2 to 15 years

2 to 15 years

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 140

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 145(2)

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Articles 147 and 148

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 149

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense

See Article 15 UCC

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Articles 158(3)

see Article 15(1) and 15(2)(a)

see Article 15(1) and 15(2)(a)

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Articles 163

see Article 15(1) and 15(2)(a)

Chapter 8 of the Penal Code Section 1: The right to prosecute expires in two years from the date of the commission of the crime, if the most severe punishment is a fine; in five years, if the most severe punishment is imprisonment for over a year and at most two years; and in ten years, if the most severe punishment is imprisonment for more than two years and at most eight years.

see Article 15(1) and 15(2)(a)

According to Chapter 8, Section 6 of the Penal Code, a punishment may not be imposed if ten years have elapsed from the date of the offense, if the most severe punishment provided for the offense is imprisonment for a maximum of two years or a fine. A punishment may not be imposed if twenty years have elapsed from the date of the offence, if the maximum penalty provided for the offence is imprisonment for more than two years and at most eight years.

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 163(1)

see Article 15(1) and 15(2)(a)

see Article 15(1) and 15(2)(a)

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 163(2)

see Article 15(1) above

see Article 15 (1) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 166

see Article 15(1) above

see Article 15 (1) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 167(1)

see Article 15(1) above

see Article 15 (1) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 167(1) second subparagraph

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

 

 

 

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 177

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months after its adoption

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 179

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 182

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 185

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 192(2)

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 211

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

2

2

3 months

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 233(1)(a)

see Articles 15(1)and 15(2)(a) above

see Articles 15(1)and 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 241

N/A

N/A

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 242

see Article 163 above

see Article 163 above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 242(1), points (a) and (b)

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 244(1)

No free zones

N/A

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

N/A

N/A

N/A

See article 15 

See article 15 

See article 15 

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 244(2)

No free zones

N/A

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

N/A

N/A

N/A

See article 15 

See article 15 

See article 15 

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 245

No free zones

N/A

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

N/A

N/A

N/A

See article 15 

See article 15 

See article 15 

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 245

see Article 15(1) above

see Article 15(1) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 257

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 262

see Articles 15(1) and 15(2)(a) above

see Articles 15(1) and 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 263

see Articles 15(1) and 15(2)(a) above

see Articles 15(1) and 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 267(2)

see Articles 15(1) and 15(2)(a) above

see Articles 15(1) and 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 267(2)

see Article 15(2)(a) above

see Article 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 270

see Articles 15(1) and 15(2)(a) above

see Articles 15(1) and 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 271

see Articles 15(1) and 15(2)(a) above

see Articles 15(1) and 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article 274

see Articles 15(1) and 15(2)(a) above

see Articles 15(1) and 15(2)(a) above

N/A

see Article 51 above

see Article 51 above

see Article 51 above

5-25 

 5-25

 5-20

see Article 15 above

see Article 15 above

see Article 15 above

10

10

10

See article 15

See article 15

See article 15

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

10 years

N/A

N/A

Article UCC

Time Limitation

NL

PL

PT

RO

SK

SI

ES

SE

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

IN P

IM P

EX P

Article 15

 3

 Imposed by court

Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court.

10

20

15

 5 years from the moment the infringement was commited (for both criminal and non criminal)

 5 years from the moment the infringement was commited (for both criminal and non criminal)

Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction 

 Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced.

 Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced.

 Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced.

LP - N/A; NP - 30 DAYS

LP - 2 TO 6; NP - 2

10-20

10

10

10

° can be initiated as long as liability for the commission of the administrative offence or offence (death or limitation period) has not ceased; or
° no later than 6-month period following notification of the tax assessment issued in the tax procedure ;

° 5 years or 10 years for the application of certain aggravating factors.
° to administrative tax offences and administrative offences of smuggling is 4 years

° 5 years or 15 years for the application of certain aggravating factors.
° to administrative tax offences and administrative offences of smuggling is 4 years

It is not possible to initiate a procedure if the limit to impose a penalty has expired..

Chapter 35 § 1 of the Penal Code. Varies between 2 and 15 years depending on the maximum sentence of the crime. Suspensions may apply. Tulltillägg may be imposed as long as a customs debt according to article 103 UCC may be notified.

Chapter 35 § 7-9 Penal Code. Varies between 5 and 15 years since a verdict has gained legal force.

Article 15(1)

see Article 15 above

see Article 15 above

see Article 15 above

5

10

10

 5

 5

see Article 15 above

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6; NP - 2

10-20

3

6 years (The statute of limitations is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.)

2 or 4 years to start executing a sanction and 10 years to execute a fine

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

article 15(2)(a)

3 years/ with prison sentence of up to 3 years – 6 years / crimes up to 6 years – 12 years

see Article 15 above

see Article 15 above

10

20

15

 5

 5

see Article 15 above

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 15(2)(b)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

10

20

15

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 23(1)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

2 or 4 years to start executing a sanction and 10 years to execute a fine or 4 yrs for other sanctions (confiscation of goods)

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 23(2)

3 years

N/A

N/A

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 51

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 108

N/A

N/A

N/A

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

30 DAYS

3 -20 YRS

5-15 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Articles 127

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 134(1)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC

at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC

at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 134(1)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC

at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC

at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 135(1)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 135(2)

No free zones

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

Contraventions - max 12 months after the finding of the deed

N/A

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

Article 137(1) and (2)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 139

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

10

20

15

 5

 5

N/A

N/A

Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced.

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 139

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

10

20

15

 5

 5

N/A

N/A

see Article 139 above

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 140

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 145(2)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Articles 147 and 148

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 149

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Articles 158(3)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

 

see Article 15(1) above

 

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Articles 163

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

10

20

15

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 163(1)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 163(2)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 166

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 167(1)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 167(1) second subparagraph

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 177

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 179

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 182

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 185

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 192(2)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 211

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 233(1)(a)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 241

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 242

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 242(1), points (a) and (b)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 244(1)

No free zones

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

Contraventions - max 12 months after the finding of the deed

N/A

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

No free zones

Article 244(2)

No free zones

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

No free zones

Article 245

No free zones

5

10

10

 5

 5

N/A

N/A

Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced.

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

No free zones

Article 245

No free zones

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 257

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 262

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 263

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

N/A

N/A

N/A

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

See article 245 UCC

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 267(2)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

10

20

15

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 267(2)

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 270

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

10

20

15

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 271

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

10

20

15

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

Article 274

see Article 15 (2) (a) above

see Article 15 (2) (a) above

see Article 15 (2) (a) above

5

10

10

 5

 5

6 Months after committing the act

Contraventions - max 12 months after the finding of the deed

N/A

LG - N/A; NP - 30 DAYS

LP - 2 TO 6 YRS; NP - 2 YRS

10-20 YRS

see Article 15(1) above

see Article 15(1) above

see Article 15(1) above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

see Article 15 above

_________________________________________________________________________

Legend

A

Administrative

C/A

Both Criminal and administrative

C

Criminal

N/A

Non applicable

NP

Natural person

LP

Legal person

ADM F

Administrative fine

F

Fine

I

Imprisonment

(1)

Individual sole trader

(2)

Responsible person of a legal person

(3)

 For most sanctions a fine, imprisonment or confiscation will be possible depending on the circumstances. Almost all infractions are punishable with a fine. Considering the introduction of the PIF directive a prison sentence will also be possible in cases of fraudulent intent or if the financial interests of the European Union are seriously damaged. A prison sentence is also possible if the convicted person is unable to pay the fine. The confiscation of goods is also an important sanction which is particularly relevant in the event of a false description of goods, incomplete declaration, fraudulent importation, exportation or attempted importation or exportation. Confiscation of goods will also be possible for goods that are used to commit fraudulent activities. In case of non-payment the revocation of certain certificates (such as the AEO-certificate) could be considered a sanction as well.

(4)

 Fine: Article 410 CC: EUR 300 to EUR 3 000; Article 412 CC: EUR 150 to EUR 1 500; Art. 414 or 414-2 CD: Between once and twice the value of the goods; Imprisonment: Article 414 CC: 3 years; Art. 414-2 CD: 5 years/Other: Article 412 CC: confiscation of the goods; Article 414 CC: confiscation of goods, means of transport, items used to conceal fraud, property and assets which are the direct or indirect proceeds of the offence; Art. 414-2 CD: confiscation of goods, means of transport, items used to conceal fraud, property used to commit the offence or intended to commit it, and property and assets which are the direct or indirect proceeds of the offence

(5)

 Fine: Article 410 CC: EUR 300 to EUR 3 000; Article 412 CC: EUR 150 to EUR 1 500; Art. 414 or 414-2 CD: Between once and twice the value of the goods; Imprisonment: Article 414 CC: 3 years; Art. 414-2 CD: 5 years/Other: Article 412 CC: confiscation of the goods Article 414 CC: confiscation of goods, means of transport, items used to conceal fraud, property and assets which are the direct or indirect proceeds of the offence Art. 414-2 CD: confiscation of goods, means of transport, items used to conceal fraud, property used to commit the offence or intended to commit it, and property and assets which are the direct or indirect proceeds of the offence

(6)

 Fine: Art. 412, 8° CD : 150 € à 1 500 € ; Art. 414-2 CD : Entre une et deux fois la valeur des marchandises / Imprisonement : Art. 414-2 CD : 5 ans / Other : Art. 412 CD : confiscation de la marchandise ; Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction

(7)

 Fine: Art. 412, 8° CD : 150 € à 1 500 € ; Art. 414-2 CD : Entre une et deux fois la valeur des marchandises / Other : Art. 412 CD : confiscation de la marchandise ; Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction

(8)

 According to Article 84 (8) of the Customs Act, if a customs deficit occurs, the amount of the customs administrative fine is, as a general rule, 50% of the customs deficit. Pursuant to Article 84 (10) of the Customs Act, if the submission of the goods declaration, the accuracy of the data of the goods declaration, notification, retention of documents; customs supervision, customs administration matters; customs procedures; decisions relating to the application of customs legislation; duty-free; Infringements or omissions in a free zone or transit area as a result of a customs deficit, with the exceptions set out in paragraphs 12 and 13, Article 85 (1), (3) and (4) and Article 86, a) in the case of a natural person in the case of an infringement related to the submission of a goods declaration, the accuracy of the data of the goods declaration, notification, preservation of documents, up to HUF 100,000; b) in the case of a violation related to customs supervision, customs administration, customs procedures and customs exemptions, up to HUF 125,000 in the case of a natural person; c) in the case of a natural person, an amount of up to HUF 150,000 shall be established in the case of a violation related to decisions related to the application of customs legislation and a free zone or transit area. According to Article 11 of the Infringement Act, the minimum amount of a fine is five thousand forints and the highest is one hundred and fifty thousand forints. A Btk. According to Article 50, the fine shall be imposed by determining the number of daily items of the fine and the amount corresponding to the one-day item in relation to the offender's property, income, personal circumstances and way of life, taking into account the material gravity of the offense. (2) A person who is sentenced to a fixed term of imprisonment for a criminal offense committed for the purpose of gaining profit if he or she has adequate income or property shall also be sentenced to a fine. (3) The minimum rate of a fine shall be thirty and the maximum rate shall be five hundred and forty-day items. The amount of an overnight item must be set at a minimum of one thousand and a maximum of five hundred thousand forints. According to Article 396 (1), in the case of budgetary fraud, the maximum term of imprisonment is 3 years, with a maximum of 10 years in qualified cases.

(9)

 Warning or Fine - up to 400 units of fine /I - up to 2 years or temporary deprivation of liberty/community service/ fine, with or without the confiscation of property; a group of persons according to a prior agreement:up to three years or temporary deprivation of liberty, or community service, or a fine, with or without the confiscation of property; if it has been committed on a large scale:up to six years, with or without confiscation of property, with or without probationary supervision, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years

Top

Brussels, 6.1.2023

SWD(2023) 2 final

COMMISSION STAFF WORKING DOCUMENT

Country Sheets

Accompanying the document

Report from the Commission

on the assessment of customs infringements and penalties in Member States

Union Customs Code



AUSTRIA - BELGIUM - BULGARIA - CROATIA - CZECH REPUBLIC - CYPRUS - DENMARK - GERMANY - GREECE - ESTONIA

{COM(2023) 5 final}


Article UCC

UCC Infringement

National law 1

Legal nature (C / A)

N/I

Liability

Type of the sanction

Thresholds

Application of sanctions

Aggravating factors

Mitigating factors

Settlement

Time limitation

Other factors

 

 

 

C

A

 

NP

LP

 

NP

LP

 

 

 

settlement

Initiating a procedure

Imposing a penalty

Executing a sanction

 

Article 15

Providing customs authorities with false information or documents required by those

financial misdemeanours:
§ 51 para. 1 FPC
2

Y

N

intent

Y

Y

fine

fine up to 5.000 Euro

fine up to 5.000 Euro

fines

intention to procure not only minor continuous income, conducting multiple offences of the same kind, previous conviction for the same offence, enticing another to commit an offence 3 ,  4

serious effort to rectify any detriment caused, remorseful confession, substantial contribution to finding the truth, committing the offence between the ages of 18 and 21 5 ,  6

Y 7 8 9 ,  10

§ 31 para. 2 FPC:
1 year (financial misdemeanours) or 5 years (serious offences)
11

§ 31 para. 5 FPC:
10 years
12


no absolute statute of limitation in case of judicial competence 13

§ 32 FPC:
5 years (from the date on which the decision becomes final)
14

liability also for the determined and the contributing perpetrator (§ 11 FPC) 15


liability for attempt (§ 13 FPC) 16

serious offences/if a reduction of (customs) duties is involved:

§ 36 FPC

Y

N

gross negligence

Y

Y

fine

fine up to the amount of the evaded duties

fine up to the amount of the evaded duties

fines

FPC applies

serious offences/if a reduction of (customs) duties is involved:

§ 35 FPC


OR
§ 35 in connection with either § 38a or § 39 FPC

Y

N

intent

Y

Y

fine and imprisonement

fine up to the twofold of the evaded duties/
imprisonement up to 2
17  or 4 years 18 , 19


OR

fine up to the threefold of the evaded duties/ imprisonement up to 3 months 20

or imprisonement up to 5 years or beside imprisonement up to 4 years a fine up to 1,5 mio. Euro 21 , 22

OR
imprisonement up to 5 years or beside imprisonement up to 4 years a fine up to 1,5 mio. Euro
23

or
imprisonement up to 10 years or beside imprisonement up to 8 years a fine up to 2,5 Mio. Euro
24 , 25

AND
forfeiture (§ 17 FPC) or substitution of the value of the goods (§ 19 FPC)

fine up to the twofold of the evaded duties 26

OR

fine up to the threefold of the evaded duties 27  


OR
fine up to 5 mio. Euro resp. 8 Mio Euro
28

AND forfeiture (§ 17 FPC) or substitution of the value of the goods (§ 19 FPC)

fines and imprisonement for serious offences, whereby imprisonement is only foreseen if necessary 29 ,  30

primary custodial sentences (particularly serious crimes) 31

§ 35 in connection with either § 38a or § 39 FPC 32 , 33

FPC applies

if the infringement does not constitute a criminal offence: § 41 ZollR-DG, § 30 ZollR-DV (no criminal sanction but administrative duty)

N

Y

strict liability

Y

Y

administrative duty

duty from approx. 100 to 200 Euro (determined for one year by order of the Federal Minister of Finance) 34

duty from approx. 100 to 200 Euro

administrative duty

none

Article 15(1)

Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls

§ 51 para. 1 lit. e FPC

Y

N

intent

Y

Y

fine

up to 5.000 Euro

up to 5.000 Euro

only fines

FPC applies

Article 15(2)(a)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the accuracy and completeness of the information given in the declaration, notification or application

pls see answer to Article 15

Article 15(2)(b)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the authenticity, accuracy and validity of any supporting document

pls see answer to Article 15

Article 23(1)

Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision

§ 41 ZollR-DG, § 30 para. 1 no. 2 ZollR-DV (no criminal sanction but administrative duty)

N

Y

strict liability

Y

Y

administrative duty

duty of 164,10 Euro

duty of 164,10

administraive duty

none

Article 23(2)

Failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content

pls see answer to Article 15 (1)

Article 51

Failure of an economic operator to keep the documents and information related to the accomplishment of customs formalities by any accessible means for the period of time required by customs

§ 51 para. 1 lit. c FPC

Y

N

intent

Y

Y

fine

fine up to 5.000 Euro

fine up to 5.000 Euro

only fines

FPC applies

Article 108

Non-payment of import or export duties by the person liable to pay within the period prescribed

the non-payment of import duties is not punishable (enforcement measures)

Article 127

Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code

§ 51 para. 1 lit. e FPC

Y

N

intent

Y

Y

fine

fine up to 5.000 Euro

fine up to 5.000 Euro

only fines

FPC applies

§ 41 ZollR-DG, § 30 para. 1 no. 2 ZollR-DV (no criminal sanction but administrative duty)

N

Y

strict liability

Y

Y

administrative duty

duty of 109,40 Euro

duty of 109,40

administraive duty

none

Article 134(1)

Removal of goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities, contrary to the first and second sub-para.graphs of Article 134 of the Code

please see answer to Article 15

Article 134(1)

Removal of goods from customs supervision

please see answer to Article 15

Article 135(1)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied

please see answer to Article 15

Article 135(2)

Failure of a person bringing goods into a free zone, where the free zone adjoins the land frontier between a Member State and a third country, to bring those goods directly into that free zone without passing through another part of the customs territory of the Union

n/a - there are no free zones in AT

Article 137(1) and (2)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied

please see answer to Article 15

Article 139

Introduction or exit of goods into and from the customs territory of the Union without presenting them to the customs authorities in accordance with Article 139 of the Code

please see answer to Article 15

Article 139

Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs

please see answer to Article 15

Article 140

Unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities

please see answer to Article 15

Article 145(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs

please see answer to Article 15

Articles 147 and 148

Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities

please see answer to Article 15

Article 149

Failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re- export them within the time limit

please see answer to Article 15

Articles 158(3)

Removal of goods from customs supervision

please see answer to Article 15

Articles 163

Providing customs authorities with false information or documents required by those

please see answer to Article 15

Article 163(1)

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question

please see answer to Article 15

Article 163(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs

please see answer to Article 15

Article 166

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of a simplified declaration in accordance with Article 166 of the Code

please see answer to Article 15

Article 167(1)

Failure of the declarant for a customs procedure, in the case of a simplified declaration pursuant to Article 166 of the Code or of an entry into the declarant’s records pursuant to Article 182 of the Code, to lodge a supplementary declaration at the competent customs office and within the specific time-limit

please see answer to Article 15

Article 167(1) second subpara.graph

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question

please see answer to Article 15

Article 177

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 177

please see answer to Article 15

Article 179

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 179

please see answer to Article 15

Article 182

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 182

please see answer to Article 15

Article 185

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 185 of the Code

please see answer to Article 15

Article 192(2)

Removal or destruction of means of identification affixed by customs authorities in goods, packaging or means of transport without prior authorisation granted by the customs authorities

§ 48 FPC

Y

N

intent or
negligence

Y

Y

fine

fine up to 20.000 Euro (intent)
fine up to 5.000 Euro

(
negligence)

fine up to 20.000 Euro (intent)
fine up to 5.000 Euro (negligen
ce)

only fines

FPC applies

Article 211

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to place the goods under special procedures in accordance with Article 211 of the Code

please see answer to Article 15

Article 233(1)(a)

Failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit

please see answer to Article 15

Article 241

Processing of goods in a customs warehouse without an authorisation granted by the customs authorities

please see answer to Article 15

Article 242

Removal of goods from customs supervision

please see answer to Article 15

Article 242(1), points (a) and (b)

Failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure

please see answer to Article 15

Article 244(1)

Construction of a building in a free zone without the approval of the customs authorities

n/a - there are no free zones in AT

Article 244(2)

Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code

n/a - there are no free zones in AT

Article 245

Failure of the economic operator to present the goods brought into a free zone to customs

n/a - there are no free zones in AT

Article 245

The use of false statements or any other irregular means by an economic operator in order to obtain an autorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with article 245 of the Code

n/a - there are no free zones in AT

Article 257

Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified

please see answer to Article 15

Article 262

Failure of the holder of the outward processing procedure to export the defective goods within the time limit

please see answer to Article 15

Article 263

Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit

please see answer to Article 127

Article 267(2)

Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit

please see answer to Article 127

Article 267(2)

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Article 267(2) of the Code

please see answer to Article 127

Article 270

Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code

please see answer to Article 127

Article 271

Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code

please see answer to Article 127

Article 274

Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code

please see answer to Article 127

Article UCC

Infringement UCC

National law 35  

Legal nature (C / A)

N/I

Liability

Type of sanction 36  

Thresholds

Application of sanctions

Aggravating factors

Mitigating factors

Settlement

Time limitation

Other factors

 

 

 

C

A

 

NP

LP

 

NP

LP

 

 

 

 

Initiating a procedure

Imposing a penalty

Executing a sanction

 

Article 15

Providing customs authorities with false information or documents required by those

Forgery of documents for the purpose of deceiving customs may constitute:

Y

N

Customs infringements do not require fraudulent intent, except in exceptional cases:

In customs matters, the persons liable under criminal law are identified by application of the provisions of common criminal law and of the LGDA as being:
Perpetrators (Article 66 of the Criminal Code) who perform an act prohibited or by failing to perform an obligation imposed by law;

The co-perpetrators of the offence (Article 66 of the Criminal Code) who cooperate directly in the execution of the offence, give essential assistance or directly cause the offence;

Accomplices (Article 67 of the Criminal Code) who give instructions to commit the offence, provide means to serve the offence, knowing that they were to be used for the offence, or provide, with knowledge, useful but not essential assistance in the execution of the offence;

The frauded goods insurers or persons insuring them (art. 227 LGDA)

Persons interested in any form of fraud (Art. 227 LGDA).


Perpetrators and accomplices are punishable by the same penalties. Fines and costs will always be imposed jointly and severally against offenders and accomplices (Article 227 LGDA).


Article 265 LGDA provides that natural or legal persons who are not criminally liable are nevertheless jointly and severally liable for the payment of fines and costs resulting from convictions against their servants or administrators, managers or liquidators for customs offences committed in that capacity.


Certain provisions of the L.G.D.A. are intended to determine in specific cases the persons criminally responsible for the offence. These provisions are only applications of the general principles of imputability to specific customs cases; for example, Article 135 LGDA provides that the customs agent who has materially committed the fraud in the declaration on the instructions of his client may be held unpunished at criminal level, since the fraud is established at the expense of the customer.

In principle, the natural and legal persons are jointly and severally liable for the fines and costs incurred as a result of breaches of customs legislation (Article 265 of the AWDA).
Legal persons are criminally responsible for offences which are either intrinsically linked to the realisation of their purpose or to the observation of their interests or, as is clear from the circumstances of the case, have been committed on their behalf (Article 5 of the Criminal Code). The current criteria of Article 5 are interpreted broadly by the case-law.

Before the legislative amendment in 2018, a decumul between the natural or legal person was applicable, in which only those who had committed the most serious misconduct were prosecuted. This ground of non-criminal jurisdiction shall continue to apply to offences committed before 30 July 2018.

The criminal liability of the legal persons does not exclude those of the natural persons who have committed or participated in the same acts (Article 5, last paragraph, of the Criminal Code).

Fine/I/Confiscation

The customs criminal fine can be a fixed fine or a proportional fine based on the duties evaded or the value of the goods. The Belgian Customs Act provides for a general fine of between EUR 125 and EUR 1,250 for all breaches of customs legislation in so far as no specific penalty is foreseen for this infringement. The goods in respect of which these infringements were committed are seized and confiscated (Article 261 of the AWDA).
The fixed fine may be between EUR 25 and EUR 5,000 depending on the infringement.

The proportional fine may be a fine of one to two or five to ten times the taxes concerned or the value of the goods. The proportional fine of five to ten times the value in question is applicable in the case of non-recovery for acts giving rise to criminal proceedings (Article 202 (2) of the AWDA), evasion of customs duties (Article 221 (1) of the AWDA), unloading or loading without the necessary documents (Article 235 (1) of the AWDA), fraudulent export and irregular movement of excise goods (Article 236 (2) of the AWDA and Article 239 (1) of the AWDA), failure to produce documents required for verification (Article 241 (3) of the AWDA) and failure to comply with special customs procedures to apply a more favourable tax system (Article 256 of the AWDA).

In some cases, a multiplication of one to twice the value of the rights is provided for (Article 114 (1) of the AWDA, Article 115 (1) of the AWDA, Article 165 of the AWDA, Article 204 (4), Article 221 (2) of the AWDA).

An administrative fine is currently not provided for in Belgian customs legislation. Administrative sanctions such as withdrawal or denials of authorisations and authorisations do apply (Article 266-2 of the AWDA).

Persons who have been sentenced to a fine and who are unable to satisfy them may be punished by imprisonment. The term of imprisonment shall not exceed 3 months (Article 249 (2) of the AWDA and Article 40 of the Criminal Code).

In exceptional cases, Belgian customs legislation provides for imprisonment. A prison sentence is always applicable in the case of smuggling by secret storehouses or organised by at least three persons (Article 229 of the AWDA). The term of imprisonment is applicable to officials involved in smuggling (Article 322 of the AWDA), in the event of repeated offences (Article 137 of the AWDA, Article 202 (2) and (3) of the AWDA), fraudulent imports and exports (Article 220 (1) and (2) of the AWDA). A term of imprisonment will apply if infringements of the customs declaration have been committed with fraudulent intent and have seriously damaged the financial interests of the European Union (Article 256 (2) of the AWDA). In this respect, it is relevant to refer to Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (PIF Directive). Belgian legislation respects the obligations of the PIF Directive to provide for prison sentences in the event of fraud affecting the financial interests of the Union (Article 7 of the PIF Directive).

See Column "Liability" and "Natural Persons"

F/I/confiscation

Almost all infringements are settled. Criminal proceedings are brought only in the event of intentional fraud or refusal to settle by the offender. The transaction concerns fines, confiscation and closure of establishments. It may not relate to the tax due itself (Article 172 of the Constitution). Settlement fines are always lower than legal fines.

The LGDA provides for aggravating circumstances for certain infringements.

Mitigating circumstances are not legally defined. Fraudulent intent may serve as an element of assessment of mitigating circumstances, in particular for the submission of a transaction by the General Administration of Customs and Excise. Article 264 LGDA. states that any transaction is prohibited, if the infringement is to be regarded as sufficiently proven in legal proceedings, and if there is no doubt about the intention of premeditated fraud.

Fraudulent intent may serve as an element of assessment of mitigating circumstances, in particular for the submission of a transaction by the Customs and Excise Administration. Article 264 LGDA. states that any transaction is prohibited, if the infringement is to be regarded as sufficiently proven in legal proceedings, and if there is no doubt about the intention of premeditated fraud.

From the point of view of limitation, the principles of ordinary law apply to customs and excise offences. Thus, as a result of an offence, no one can be worried if five years have elapsed since the date of the offence without an act interrupting the limitation period having taken place. The drawing up of a regular report interrupts the limitation period.

From the point of view of limitation, the principles of ordinary law apply to customs and excise offences. Thus, as a result of an offence, no one can be worried if five years have elapsed since the date of the offence without an act interrupting the limitation period having taken place. The drawing up of a regular report interrupts the limitation period.

Criminal penalties shall be time-barred after five years, starting from the date of the judgment or judgment delivered at last instance, or from the date on which the judgment given at first instance can no longer be challenged by means of an appeal. If the sentence imposed exceeds three years, the limitation period will be ten years. The limitation period for fines shall be interrupted by voluntary partial payment by the convicted person.

 

— A customs infringement in its own right (notwithstanding possible offences of forgery and use of forgery under ordinary law) punishable by Articles 115 (false transit declaration recognised at the office of departure), 236 (false name), 237 (goods declared in part, albeit under their true name), 259 (production of false, false or inaccurate documents or certificates, invoices or documents which are false, false or incorrect with the intention of deceiving customs) and 260 (establishment, provision or use of a false or inaccurate invoice, certificate or other document for the purpose of deceiving the customs authorities of a foreign country or unduly obtaining preferential arrangements for customs duties, excise duties, levies or refunds) of the LGDA.

With the exception of the penalties set out in Article 266-2 LGDA, all customs penalties are of a criminal nature.

— Resulting from express provisions laid down in the law such as that covered by Articles 259 and 260 LGDA relating to the production with the intention of deceiving Belgian or foreign customs of false, false or inaccurate documents;

 

 

Article 230 LGDA provides that the term of imprisonment will never be incurred if the seizure takes place solely for failure to comply with the formalities relating to the documents which must be used to justify the transport, or if the goods are recognised as indigenous goods.

— An element of the infringement punishable by Article 231 LGDA (import, export or transit, without a declaration or with a declaration but under cover of false or fraudulently obtained authorisations, of all goods subject to prohibitions, restrictions or controls, on entry, exit or transit).

— Resulting from the special nature of certain acts which cannot be understood without an intentional element — such as refusal to exercise (Article 329 LGDA), which implies knowledge on the part of the author of the act that it hinders the performance of the duties of officials of the administration, or complicity (Article 227 LGDA), since the accomplice of the fraudster must necessarily have been aware of the fraud;

That article provides that any legal person is criminally liable for offences which are intrinsically linked to the attainment of its object or to the defence of its interests, or for those which the specific facts show to have been committed on its behalf.

Confiscation, closure of establishments. See attached link: General Customs Act and accises. Confiscation

Confiscation of the goods is incurred in particular in the event of a false description or incomplete declaration (Articles 236 to 238 LGDA), in the event of fraudulent importation, exportation or attempted importation or exportation, prohibited deposit and irregular movement (Article 221; 224; 231 and 232 LGDA).

In particular, the aim is to:

• Goods that have been defrauded,

• Goods that have been used to conceal frauded objects;

• Utensils and apparatus used for fraud;

• Means of transport used or used for fraud.

Article 229 LGDA provides that the term of imprisonment will always be incurred when the fraud is carried out by concealment or in bands of at least three individuals. The L.G.D.A. provides for an increase in the penalty for certain offences in the event of a repeat offence:
In the case of fraudulent importation, exportation or attempted importation or exportation, prohibited deposit and irregular movement, where the goods are assigned a destination other than that provided for in a customs document: increase in the length of the term of imprisonment (Article 220 LGDA), doubling of the fine (Article 221 LGDA).

Where, after the closure of the certificate of verification, the officials establish, within three years of the date on which the amount initially required of the person liable for payment was entered in the accounts, or, if no entry in the accounts has been made, from the date on which the tax debt was incurred, that, as a result of an act which could give rise to criminal court proceedings, the duty or excise duty legally owed on declared goods has not been collected or has not been collected in full: imprisonment from eight days to one month (Art. 202 LGDA).


The term of imprisonment is increased where the financial interests of the Union are seriously prejudiced (Article 115; 202; 220; 256; 257, § 3; 259 LGDA).

 

Article 15(1)

Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls;

Article 329 LGDA penalises refusal to carry out a visit, verification or display of documents, as well as any other impediments to the performance of the duties which officials carry out under the law. Customs officers may request the communication of:

Y

N

see explanations in article 15 UCC

article 15(2)(a)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the accuracy and completeness of the information given in the declaration, notification or application;

Failure to provide information in breach of a specific obligation is punishable by Article 220 et seq. (import and export without declaration) and Article 257 (transit, temporary relief, dispatch to warehouse or temporary storage facility: failure to submit a document) of LGDA.

Y

N

see Article 15 UCC

 

 

Fine

 

 

Fine

 

 

 

 

 

 

 

Article 15(2)(b)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the authenticity, accuracy and validity of any supporting document;

Cf. art 15 (1) UCC supra.

see explanations in article 15 UCC

Article 23(1)

Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision;

Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Articles 256 and 257 of the LGDA: — use of foreign goods, under conditions other than the special use which they were to receive and which justified the grant of a more favourable tax regime than that which would have been applied if the actual use to which they would have been put would have been known to the customs authorities; operation the purpose of which is to remove or return to the goods the characteristics or properties to the presence or absence of which, at the time of definitive importation, was subject to the granting of a more favourable tax regime than that which had been granted in the absence or presence of those characteristics or possesss.- When, without prior authorisation from the customs and excise authorities, goods covered by transit documents, temporary or temporary relief from duties, dispatch to a warehouse or temporary storage facility or any other customs document whose discharge or performance is prescribed are assigned a destination other than that expressly indicated therein.

see explanations in article 15 UCC

Article 23(2)

Failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content;

Cf. 23(1) UCC supra.

see explanations in article 15 UCC

Article 51

Failure of an economic operator to keep the documents and information related to the accomplishment of customs formalities by any accessible means for the period of time required by customs;

Non-accessibility of customs documents is sanctioned in different parts of the LGDA/Where, on exit of the goods, the documents relating to the goods are not presented to the last office for verification and removal: Article 244 L.G.D.A/Refusal of exercise (Article 329 LGDA) may also be invoked (see Article 15 (1) UCC above).

see explanations in article 15 UCC

Article 108

Non-payment of import or export duties by the person liable to pay within the period prescribed;

Art. 266/2 LGDA: any licence, authorisation, permission, concession granted on the basis of European or national customs and excise legislation may be withdrawn if: — the holder of the licence, authorisation, permission or concession does not voluntarily pay the customs debt incurred on his behalf; or — the holder no longer complies with the requirements laid down in his licence, authorisation, permission or concession.

N

Y

see explanations in article 15 UCC

Articles 127

Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code

Cf art. 15 (2) UCC supra.

Y

N

see explanations in article 15 UCC

Article 134(1)

Removal of goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities, contrary to the first and second sub-paragraphs of Article 134 of the Code;

Article 257 (3) LGDA penalises any person who, without the prior authorisation of the General Administration of Customs and Excise, gives or attempts to give goods which are the subject of customs documents a destination other than that expressly indicated therein.

Y

N

see explanations in article 15 UCC

Article 134(1)

Removal of goods from customs supervision;

Article 257 (3) LGDA penalises any person who, without the prior authorisation of the General Administration of Customs and Excise, gives or attempts to give goods which are the subject of customs documents a destination other than that expressly indicated therein.

Y

N

see explanations in article 15 UCC

Article 135(1)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

CF. Art. 134 (1) UCC supra. In the case of transit, any deviation of the designated lane to cross the radius of customs; any omission with regard to the requirement to present the transit document for the visa at the offices or post indicated therein; any change in undeclared or authorised means of transport; any unloading of goods within this radius, and before the start of the verification at the office of exit; any breach, break or alteration, either whole or in part, of the seals or their fraud is punishable by Article 114 LGDA. Article 243 LGDA provides for the penalty applicable when goods imported or exported by land are found accompanied by documents outside the designated roads or routes mentioned in the documents.

Y

N

see explanations in article 15 UCC

Article 135(2)

Failure of a person bringing goods into a free zone, where the free zone adjoins the land frontier between a Member State and a third country, to bring those goods directly into that free zone without passing through another part of the customs territory of the Union;

N/A

Article 137(1) and (2)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

CF. Art. 134 (1) UCC supra — Unforeseeable circumstances are a concept of civil law which does not apply in criminal matters.

Y

N

see explanations in article 15 UCC

Article 139

introduction or exit of goods into and from the customs territory of the Union without presenting them to the customs authorities in accordance with Article 139 of the Code

Fraudulent introduction into the customs territory and fraudulent export are punishable by Articles 220 and 221 LGDA.

Y

N

see explanations in article 15 UCC

Article 139

Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs;

Fraudulent introduction into the customs territory and fraudulent export are punishable by Articles 220 and 221 LGDA.

Y

N

see explanations in article 15 UCC

 

 

Cf art. 134 (1) UCC supra. In the case of transit, Article 114 LGDA penalises any deviation of the designated lane to cross the radius of customs; any omission with regard to the requirement to present the transit document to the offices indicated therein; any change in undeclared or authorised means of transport; any unloading of goods within this radius, and before the start of the verification at the office of destination; any breakage, breakage or alteration, either whole or in part, of the seals or twine to which they are attached, or which is relegated to them fraudulently

Y

N

see explanations in article 15 UCC

Article 145(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Cf. Art 15(2)(a) UCC supra.

Y

N

see explanations in article 15 UCC

Articles 147 and 148

Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities;

Any person who, without prior authorisation from the Customs and Excise Administration, gives goods which are the subject of transit documents, temporary or temporary relief from duties, dispatch to a warehouse or temporary storage facility or any other customs document whose discharge or representation is prescribed, a destination other than that expressly indicated therein, shall be punished as appropriate: by Article 157, Articles 220 to 225, 227 and 277 or Article 231 of the LGDA.

Y

N

see explanations in article 15 UCC

Article 149

Failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re- export them within the time limit;

Article 261 LGDA penalises infringements of general regulations and decisions of the Council or the Commission of the European Union, provided that they are not punished by another penalty in the field of customs and excise duties.

Y

N

see explanations in article 15 UCC

Articles 158(3)

Removal of goods from customs supervision;

Cf. Art. 134(1) supra.

Y

N

see explanations in article 15 UCC

Articles 163

Providing customs authorities with false information or documents required by those

Cf. Art. 15 UCC supra.

Y

N

see explanations in article 15 UCC

Article 163(1)

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question;

Cf. Art. 15 (1) (2) UCC supra.

Y

N

see explanations in article 15 UCC

Article 163(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Cf. Art. 15 (1) (2) UCC supra.

Y

N

see explanations in article 15 UCC

Article 166

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of a simplified declaration in accordance with Article 166 of the Code,

Cf. Art. 15 UCC supra.

Y

N

see explanations in article 15 UCC

Article 167(1)

Failure of the declarant for a customs procedure, in the case of a simplified declaration pursuant to Article 166 of the Code or of an entry into the declarant’s records pursuant to Article 182 of the Code, to lodge a supplementary declaration at the competent customs office and within the specific time-limit;

Failure to provide information in breach of a specific obligation is punishable by Article 220 et seq. (import and export without declaration) and Article 257 (transit, temporary relief, dispatch to warehouse or temporary storage facility: failure to submit a document) of LGDA.

Y

N

see explanations in article 15 UCC

Article 167(1) second subparagraph

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question

Cf. Art. 15 (1) (2) UCC supra.

Y

N

see explanations in article 15 UCC

Article 177

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 177

Cf. Art. 15 UCC supra.

Y

N

see explanations in article 15 UCC

Article 179

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 179

Cf. Art. 15 UCC supra.

Y

N

see explanations in article 15 UCC

Article 182

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 182

Cf. Art. 15 UCC supra.

Y

N

see explanations in article 15 UCC

Article 185

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 185 of the Code

Cf. Art. 15 UCC supra.

Y

N

see explanations in article 15 UCC

Article 192(2)

Removal or destruction of means of identification affixed by customs authorities in goods, packaging or means of transport without prior authorisation granted by the customs authorities;

In the case of transit, Article 114 of the LGDA penalises any breach, break or alteration, either whole or in part, of the seals, or makes them fraudulent. This provision shall apply to the importation and any subsequent presentation to customs of goods imported temporarily or provisionally free of duties; the export of goods leaving the country for the refund of duties already collected or for subsequent re-importation free of duty; findings made by the competent officials on departure, in the course of transport or at destination on goods dispatched under the customs or excise procedure from one place in the territory to another. Article 165 LGDA generally penalises the breaking or alteration of seals affixed to packages, hatches or hatches from ships or otherwise.

Y

N

see explanations in article 15 UCC

Article 211

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to place the goods under special procedures in accordance with Article 211 of the Code;

Cf. Art. 15 UCC supra.

Y

N

see explanations in article 15 UCC

Article 233(1)(a)

Failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit;

Transit offences detected at the office of arrival BE or, in the event of non-discharge, detected during transport or at destination and penalised in BE as the State of the office of departure, are punishable by Article 257 (1) (non-discharge except for fraudulent intent) or 3 (direct deliveries and non-discharge with intent).

Y

N

see explanations in article 15 UCC

Article 241

Processing of goods in a customs warehouse without an authorisation granted by the customs authorities;

Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Articles 256 and 257 of the LGDA. Article 261 LGDA penalises infringements of general regulations and decisions of the Council or the Commission of the European Union, provided that they are not punished by another penalty in the field of customs and excise duties.

Y

N

see explanations in article 15 UCC

Article 242

Removal of goods from customs supervision;

Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA.

Y

N

see explanations in article 15 UCC

Article 242(1), points (a) and (b)

Failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure.

Y

Y

N

see explanations in article 15 UCC

Article 244(1)

Construction of a building in a free zone without the approval of the customs authorities;

n.a.

Article 244(2)

Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code

n.a.

Article 245

Failure of the economic operator to present the goods brought into a free zone to customs;

n.a.

Article 245

the use of false statements or any other irregular means by an economic operator in order to obtain an autorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with article 245 of the Code

YES

Y

N

see explanations in article 15 UCC

Article 257

Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified;

Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA.

Y

N

see explanations in article 15 UCC

Article 262

Failure of the holder of the outward processing procedure to export the defective goods within the time limit;

Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA.

Y

N

see explanations in article 15 UCC

Article 263

Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code

Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA.

Y

N

see explanations in article 15 UCC

Article 267(2)

Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit

Fraudulent introduction into the customs territory and fraudulent export are punishable by Articles 220 and 221 LGDA.

Y

N

see explanations in article 15 UCC

Article 267(2)

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Article 267(2) of the Code;

Cf. Art. 15 UCC supra.

Y

N

see explanations in article 15 UCC

Article 270

Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code

Failure to provide information in breach of a specific obligation is penalised by Article 220 et seq. LGDA (import and export without declaration). Article 157 LGDA. makes the failure to comply with the formalities laid down for the detailed declaration the detailed declaration of goods to be exported.

Y

N

see explanations in article 15 UCC

Article 271

Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code

Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA.

Y

N

see explanations in article 15 UCC

Article 274

Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code

Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA.

Y

N

see explanations in article 15 UCC

Other customs infringements

 

Article 202 LGDA provides for penalties in the event of the establishment, after the completion of the verification certificate, of a customs debt following an act which may give rise to criminal court proceedings./In so far as they are not punished by another penalty in customs and excise matters, infringements of regulations and decisions of a general nature of the Council or the Commission of the European Union and generally of customs laws and regulations are punishable by Article 261 LGDA.

Article UCC

Infringement UCC

National law 37

Legal nature (C / A)

N/I

Liability

Type of the sanction

Thresholds

Application of sanctions

Aggravating factors

Mitigating factors

Settlement

Time limitation

Other factors

 

 

 

C

A

 

NP

LP

 

NP

LP

 

 

 

 

Initiating a procedure

Imposing a penalty

Executing a sanction

 

Article 15

Providing customs authorities with false information or documents required by those

Customs Act, Art. 238 (2) (Amended, SG No. 94/2010, effective 1.01.2011) The same sanction shall apply to any person who is resisting the
customs authorities performing their duties.

(3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs

authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000. Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines

stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural

persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.

NO

YES

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000; for non-compliance with deadlines - up to BGN 2,000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

Article 15(1)

Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls;

Customs Act, Art. 238 (2) (Amended, SG No. 94/2010, effective 1.01.2011) The same sanction shall apply to any person who is resisting the
customs authorities performing their duties.

(3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs

authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000. Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines

stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural

persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000; for non-compliance with deadlines - up to BGN 2,000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

 

Imprisonement

No

No

 

 

article 15(2)(a)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the accuracy and completeness of the information given in the declaration, notification or application;

Customs Act, Art. 238 (2) (Amended, SG No. 94/2010, effective 1.01.2011) The same sanction shall apply to any person who is resisting the
customs authorities performing their duties.

(3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs

authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000. Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines

stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural

persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000; for non-compliance with deadlines - up to BGN 2,000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

 

 

Article 15(2)(b)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the authenticity, accuracy and validity of any supporting document;

Customs Act, Art. 238 (2) (Amended, SG No. 94/2010, effective 1.01.2011) The same sanction shall apply to any person who is resisting the
customs authorities performing their duties.

(3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs

authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000. Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines

stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural

persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000; for non-compliance with deadlines - up to BGN 2,000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 23(1)

Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 23(2)

Failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

 

 

Article 51

Failure of an economic operator to keep the documents and information related to the accomplishment of customs formalities by any accessible means for the period of time required by customs;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 108

Non-payment of import or export duties by the person liable to pay within the period prescribed;

Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines
stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural

persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 2,000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Articles 127

Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code

Customs Act Article 238d. (New, SG No. 58/2016) (1) Whoever fails to submit or to submit in due course data for an entry summary
declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500

- for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders.

(2) Whoever includes untrue, incomplete or incorrect data for an entry summary declaration, or a pre-departure declaration, or

an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction

between BGN 500 and 2,000 for legal persons and sole traders.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;
Untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction

between BGN 500 and 2,000 for legal persons and sole traders.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500

other

 

- for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders.

Article 134(1)

Removal of goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities, contrary to the first and second sub-paragraphs of Article 134 of the Code;

Customs Act, art. 234, para 1, item 2. prohibitions or restrictions on the importation and exportation of goods or the enforcement of trade policy measures shall be
sanctioned for customs fraud.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

NO

Fine

 

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction

other

 

between BGN 500 and 2,000 for legal persons and sole traders.

Article 134(1)

Removal of goods from customs supervision;

Customs Act article 233 (1) (Amended, SG No. 45/2005, supplemented, SG No. 58/2016) Any person who carries or transports goods
through the state frontier or any person who attempts to do so without the knowledge and authorisation of the customs

authorities, insofar as the said act is not a criminal offence, shall be sanctioned for customs contraband with a fine amounting to

between 100 and 200 per cent on the goods' customs value or in instances of export - to the goods' value.

(2) (New, SG No. 105/2006) For customs smuggling shall be sanctioned any one, who carries or transports goods through the

external border of the European Union without the knowledge and the permission of the customs authorities and the goods has

been discovered as a result of a check on the territory of Republic of Bulgaria.

Yes

Yes

Only physical entities are punishable if intent is present

YES

NO

Administrative - fine / Penal - fine & imprisonment

From 3 to 10 years

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 135(1)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;
untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction

between BGN 500 and 2,000 for legal persons and sole traders.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 135(2)

Failure of a person bringing goods into a free zone, where the free zone adjoins the land frontier between a Member State and a third country, to bring those goods directly into that free zone without passing through another part of the customs territory of the Union;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 137(1) and (2)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 139

introduction or exit of goods into and from the customs territory of the Union without presenting them to the customs authorities in accordance with Article 139 of the Code

Customs Act article 233 (1) (Amended, SG No. 45/2005, supplemented, SG No. 58/2016) Any person who carries or transports goods
through the state frontier or any person who attempts to do so without the knowledge and authorisation of the customs

authorities, insofar as the said act is not a criminal offence, shall be sanctioned for customs contraband with a fine amounting to

between 100 and 200 per cent on the goods' customs value or in instances of export - to the goods' value.

(2) (New, SG No. 105/2006) For customs smuggling shall be sanctioned any one, who carries or transports goods through the

external border of the European Union without the knowledge and the permission of the customs authorities and the goods has

been discovered as a result of a check on the territory of Republic of Bulgaria.

Yes

Yes

Only physical entities are punishable if intent is present

YES

NO

Administrative - fine / Penal - fine & imprisonment

From 3 to 10 years

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 139

Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs;

Customs Act article 233 (1) (Amended, SG No. 45/2005, supplemented, SG No. 58/2016) Any person who carries or transports goods
through the state frontier or any person who attempts to do so without the knowledge and authorisation of the customs

authorities, insofar as the said act is not a criminal offence, shall be sanctioned for customs contraband with a fine amounting to

between 100 and 200 per cent on the goods' customs value or in instances of export - to the goods' value.

(2) (New, SG No. 105/2006) For customs smuggling shall be sanctioned any one, who carries or transports goods through the

external border of the European Union without the knowledge and the permission of the customs authorities and the goods has

been discovered as a result of a check on the territory of Republic of Bulgaria.

Yes

Yes

Only physical entities are punishable if intent is present

YES

NO

Administrative - fine / Penal - fine & imprisonment

From 3 to 10 years

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 140

Unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs

authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000.

 

 

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 145(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Customs Act Article 238. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs
authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Articles 147 and 148

Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 149

Failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re- export them within the time limit;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Articles 158(3)

Removal of goods from customs supervision;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Articles 163

Providing customs authorities with false information or documents required by those

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs

authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000.
The distinction is made depending on the specific factual circumstances

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 163(1)

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs

authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000.
The distinction is made depending on the specific factual circumstances

 

 

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 163(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs

authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000.
The distinction is made depending on the specific factual circumstances

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 166

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of a simplified declaration in accordance with Article 166 of the Code,

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 167(1)

Failure of the declarant for a customs procedure, in the case of a simplified declaration pursuant to Article 166 of the Code or of an entry into the declarant’s records pursuant to Article 182 of the Code, to lodge a supplementary declaration at the competent customs office and within the specific time-limit;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 167(1) second subparagraph

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 177

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 177

Customs Act Article 234. (Amended, SG No. 63/2000, SG No. 37/2003, SG No. 45/2005) (1) Any person who evades or attempts to
evade:

1. (amended, SG No. 58/2016) complete or partial payment or securing of duties or of other public state receivables

collectable by the customs authorities

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

NO

Fine

 

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 179

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 179

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

NO

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 182

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 182

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

 

 

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 185

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 185 of the Code

Customs Act art. 238 (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs
authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a

pecuniary sanction - for legal persons and sole traders - up to BGN 5000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 5000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 192(2)

Removal or destruction of means of identification affixed by customs authorities in goods, packaging or means of transport without prior authorisation granted by the customs authorities;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 211

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to place the goods under special procedures in accordance with Article 211 of the Code;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 233(1)(a)

Failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit;

Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines
stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural

persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 241

Processing of goods in a customs warehouse without an authorisation granted by the customs authorities;

Customs Act. Article 234a. (New, SG No. 63/2000, amended, SG No. 45/2005) (1) (Amended and supplemented, SG No. 58/2016)
Any person who deflects temporarily stored goods or goods declared under a customs regime or re-export, by failing to meet

the conditions stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned with a fine -

for natural persons or a pecuniary sanction - for legal persons and sole traders from 100 to 200 per cent of the customs value

of the goods or in instances of export - of the value of the goods that are the object of the violation.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

NO

Fine

 

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 242

Removal of goods from customs supervision;

Customs Act. Article 234a. (New, SG No. 63/2000, amended, SG No. 45/2005) (1) (Amended and supplemented, SG No. 58/2016)
Any person who deflects temporarily stored goods or goods declared under a customs regime or re-export, by failing to meet

the conditions stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned with a fine -

for natural persons or a pecuniary sanction - for legal persons and sole traders from 100 to 200 per cent of the customs value

of the goods or in instances of export - of the value of the goods that are the object of the violation.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

NO

Fine

 

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 242(1), points (a) and (b)

Failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure.

Customs Act. Article 234a. (New, SG No. 63/2000, amended, SG No. 45/2005) (1) (Amended and supplemented, SG No. 58/2016)
Any person who deflects temporarily stored goods or goods declared under a customs regime or re-export, by failing to meet

the conditions stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned with a fine -

for natural persons or a pecuniary sanction - for legal persons and sole traders from 100 to 200 per cent of the customs value

of the goods or in instances of export - of the value of the goods that are the object of the violation.

 

 

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

NO

Fine

 

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 244(1)

Construction of a building in a free zone without the approval of the customs authorities;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 244(2)

Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code

Customs Act Article 238d. (New, SG No. 58/2016) (1) Whoever fails to submit or to submit in due course data for an entry summary
declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500

- for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

- for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders

other

 

 

Article 245

Failure of the economic operator to present the goods brought into a free zone to customs;

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 245

the use of false statements or any other irregular means by an economic operator in order to obtain an autorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with article 245 of the Code

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 257

Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified;

Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines
stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural

persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 262

Failure of the holder of the outward processing procedure to export the defective goods within the time limit;

Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines
stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural

persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 263

Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code

Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines
stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural

persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

Up to BGN 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 267(2)

Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit

Customs Act article 233 (1) (Amended, SG No. 45/2005, supplemented, SG No. 58/2016) Any person who carries or transports goods
through the state frontier or any person who attempts to do so without the knowledge and authorisation of the customs

authorities, insofar as the said act is not a criminal offence, shall be sanctioned for customs contraband with a fine amounting to

between 100 and 200 per cent on the goods' customs value or in instances of export - to the goods' value.

Yes

Yes

Only physical entities are punishable if intent is present

YES

NO

Administrative - fine / Penal - fine & imprisonment

From 3 to 10 years

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 267(2)

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Article 267(2) of the Code;

Customs Act Article 234. (Amended, SG No. 63/2000, SG No. 37/2003, SG No. 45/2005) (1) Any person who evades or attempts to
evade:

1. (amended, SG No. 58/2016) complete or partial payment or securing of duties or of other public state receivables

collectable by the customs authorities, or

2. prohibitions or restrictions on the importation and exportation of goods or the enforcement of trade policy measures shall be

sanctioned for customs fraud.

(2) For customs fraud the sanction shall be fine - for natural persons or pecuniary sanction for legal persons and sole traders

from 100 to 200 percent of:

1. the amount of the evaded state public receivables - for a violation under Paragraph 1. Item 1;

2. (supplemented, SG No. 58/2016) the customs value of the goods or in instances of export - the value of the goods, involved

in the offence under Paragraph 1, item 2.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

NO

Fine

 

Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated.

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 270

Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 271

Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article 274

Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code

Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs
supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article

235, Paragraph 1 unless otherwise provided.

No

Yes

Legal entities are always punishable, while physical entities - only in the presence of intent.

YES

YES

Fine

 

A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Other customs infringements you consider relevant

 

Article 238c. (New, SG No. 15/2013, effective 1.02.2013) (1) (Supplemented, SG No. 60/2015) Whoever crosses the state
border while using a passenger or carriage vehicle which is found to contain a secret compartment shall be liable to a fine

between BGN 200 and 1,000.

(2) (Supplemented, SG No. 60/2015) In the event of a repeated violation under Paragraph 1, the passenger or carriage vehicle

shall be confiscated in favour of the Exchequer regardless of its ownership.

No

Yes

Only physical entities are punishable if intent is present

YES

YES

Fine

 

B/n BGN 200 and BGN 1000

 

Repeated infringement

Assessed on a per-case basis

Admissible

3 months after establishment of the infringement, but within 1 year of its committal

6 months after initiation of the procedure

Up to 4,5 years after the date of the infringfement

 

Imprisonement

No

No

other

 

 

Article UCC

Infringement UCC

National law 38

Legal nature (C/A)

Negligence/Intent

Liability

Type of sanction

Thresholds (HRK)

Application of sanctions

Aggravating factors

Mitigating factors

Settlement

Time limitation

Othe factors

 

 

 

C

A

 

NP

LP

 

NP

LP

 

 

 

 

Initiating a procedure

Imposing a penalty

Executing a sanction

 

Article 15

Providing customs authorities with false information or documents required by those

Act on inplementing customs legislation of the EU, Article 64(1)1."...who fails to provide or provides inaccurate necessary documents or information or in any other form different from the ones required by the customs authorities or fails to provide all necessary assistance for completion of customs formalities and customs control"

 N

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y 39  

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 15(1)

Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls;

Act on inplementing customs legislation of the EU, Article 64(1)1."...who fails to provide or provides inaccurate necessary documents or information or in any other form different from the ones required by the customs authorities or fails to provide all necessary assistance for completion of customs formalities and customs control"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

article 15(2)(a)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the accuracy and completeness of the information given in the declaration, notification or application;

Act on inplementing customs legislation of the EU, Article 64(1)2."…who submits a customs declaration or a declaration for temporary storage or summary entry declaration or summary exit declaration or declaration for re-export or notification on re-export, or application for approval or request for a different decision, providing inaccurate or incomplete data or inadequate description of the goods "

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 15(2)(b)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the authenticity, accuracy and validity of any supporting document;

Act on inplementing customs legislation of the EU, Article 64(1)3. "...encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision"

 

YES

negligence

YES

YES

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 23(1)

Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision;

Act on inplementing customs legislation of the EU, Article 64(1)5. "…who fails to observe the obligations resulting from the authorization or another decision"

 

YES

negligence

YES

YES

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 23(2)

Failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content;

Act on inplementing customs legislation of the EU, Article 64(1)6. "…who fails to inform without delay the customs office of a factor arising after the authorization or if other decision was adopted which can affect its maintenance or contents"

 

YES

negligence

YES

YES

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 51

Failure of an economic operator to keep the documents and information related to the accomplishment of customs formalities by any accessible means for the period of time required by customs;

Act on inplementing customs legislation of the EU, Article 64(1)7. "…who fails to keep the document or information referred to in Article 15, paragraph 1 of the Regulation (EU) no. 952/2013 or if it is not stored in a manner accessible and acceptable to the customs authority or not kept in accordance with the period prescribed by the customs legislation"

 

YES

negligence

YES

YES

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial situation

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 108

Non-payment of import or export duties by the person liable to pay within the period prescribed;

N/A Non-payment of import or export duties is not defined as a infrigement in national law.

Articles 127

Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code

Act on inplementing customs legislation of the EU, Article 64(1)10. "...if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 134(1)

Removal of goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities, contrary to the first and second sub-paragraphs of Article 134 of the Code;

Act on inplementing customs legislation of the EU, Article 63/1/2. "who unlawfully excludes the non-Union goods from customs supervision without the permission of the customs office"

 

Y

negligence

Y

Y

Fine

3.000,00-100.000,00

10.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 134(1)

Removal of goods from customs supervision;

Act on inplementing customs legislation of the EU, Article 63/1/2. "who unlawfully excludes the non-Union goods from customs supervision without the permission of the customs office"

 

Y

negligence

Y

Y

Fine

3.000,00-100.000,00

10.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 135(1)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

Act on inplementing customs legislation of the EU, Article 64(1)12. "who fails to transport the goods brought into the customs territory of the Union without delay to the customs office designated by the customs authority or to any other place designated or approved by the customs authority or in a free zone or fails to transport the goods on the route designated by the customs authority and in accordance with its instructions"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 135(2)

Failure of a person bringing goods into a free zone, where the free zone adjoins the land frontier between a Member State and a third country, to bring those goods directly into that free zone without passing through another part of the customs territory of the Union;

Act on inplementing customs legislation of the EU, Article 64(1)12. "who fails to transport the goods brought into the customs territory of the Union without delay to the customs office designated by the customs authority or to any other place designated or approved by the customs authority or in a free zone or fails to transport the goods on the route designated by the customs authority and in accordance with its instructions"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 137(1) and (2)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

Act on inplementing customs legislation of the EU, Article 64(1)13. "who fails to notify without delay the customs authority of unforeseen circumstances or force majeure for which the obligation under Article 135, paragraph 1. of the Regulation (EU) no. 952/2013 cannot be fulfilled or fails to notify the customs authority about the exact place where the goods are located unless an unforeseen circumstance or force majeure affecting the non-fulfilment of the obligation under Article 135, paragraph 1. of the Regulation (EU) no. 952/2013 caused a total loss of goods"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 139

introduction or exit of goods into and from the customs territory of the Union without presenting them to the customs authorities in accordance with Article 139 of the Code

Act on inplementing customs legislation of the EU, Article 64(1)11. "…who fails to declare the goods or fails to submit the goods or fails to declare all goods or to submit all goods"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 139

Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs;

Act on inplementing customs legislation of the EU, Article 64(1)15. "…who fails to submit goods brought into the customs territory of the Union to a specific customs office or other place designated or approved by the customs authority or in a free zone or if the goods are brought into the customs territory of the Union by sea or air and which remain in this means of transport to the customs in the port or the airport where the unloading and reloading of goods shall take place"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 140

Unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities;

Act on inplementing customs legislation of the EU, Article 64(1)17. "…who unloads and reloads the goods from a vehicle that had transported the goods or from the mean of transport which transported it without permission or notification of the customs authorities of to a place which the customs authority has not ordered or approved"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 145(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Act on inplementing customs legislation of the EU, Article 64(1)24. "…who fails to submit the attached documents necessary for application of provisions governing the customs procedure for which the goods are declared, if such delivery is required by the Union law or are necessary for customs control"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Articles 147 and 148

Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities;

Act on inplementing customs legislation of the EU, Article 64(1)20. "…who fails to put goods in temporary storage in a space for temporary storage in accordance with Article 148 of the Regulation (EU) no. 952/2013 or in another area determined or approved by the customs authority"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 149

Failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re- export them within the time limit;

Act on inplementing customs legislation of the EU, Article 64(1)23. "…who fails to submit the goods which are not Union goods temporary stored is not to a customs procedure or fails to re-export the goods within a specified time-limit"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Articles 158(3)

Removal of goods from customs supervision;

Act on implementing customs legislation of the EU, Article 64(1)4 "...who fails to fulfil the obligation to initiate the customs treatment or fails to carry out approved action for submitted declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision (article 15, paragraph 2, subparagraph 1 item (b) and subparagraph 3 of the Regulation (EU) no. 952/2013)

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Articles 163

Providing customs authorities with false information or documents required by those

Act on inplementing customs legislation of the EU, Article 64(1)24. "...who fails to submit the attached documents necessary for application of provisions governing the customs procedure for which the goods are declared, if such delivery is required by the Union law or are necessary for customs control"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 163(1)

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question;

Act on inplementing customs legislation of the EU, Article 64(1)24. "...who fails to submit the attached documents necessary for application of provisions governing the customs procedure for which the goods are declared, if such delivery is required by the Union law or are necessary for customs control"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 163(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Act on inplementing customs legislation of the EU, Article 64(1)24.

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 166

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of a simplified declaration in accordance with Article 166 of the Code,

Act on inplementing customs legislation of the EU, Article 64(1)3. "who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 167(1)

Failure of the declarant for a customs procedure, in the case of a simplified declaration pursuant to Article 166 of the Code or of an entry into the declarant’s records pursuant to Article 182 of the Code, to lodge a supplementary declaration at the competent customs office and within the specific time-limit;

Act on inplementing customs legislation of the EU, Article 64(1)10. "...if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 167(1) second subparagraph

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question

Act on inplementing customs legislation of the EU, Article 64(1)24. "...fails to submit the attached documents necessary for application of provisions governing the customs procedure for which the goods are declared, if such delivery is required by the Union law or are necessary for customs control"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 177

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 177

Act on inplementing customs legislation of the EU, Article 64(1)3. "who...encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 179

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 179

Act on inplementing customs legislation of the EU, Article 64(1)3. "…who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 182

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 182

Act on inplementing customs legislation of the EU, Article 64(1)3. "…who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 185

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 185 of the Code

Act on inplementing customs legislation of the EU, Article 64(1)3. "who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 192(2)

Removal or destruction of means of identification affixed by customs authorities in goods, packaging or means of transport without prior authorisation granted by the customs authorities;

Act on inplementing customs legislation of the EU, Article 61(1)11. "…who fails to prevent damage or destruction or removal of or if removes or damages the identification means on the goods placed under Article 192 of the Regulation (EU) no. 952/2013"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 211

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to place the goods under special procedures in accordance with Article 211 of the Code;

Act on inplementing customs legislation of the EU, Article 64(1)3. "…who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 233(1)(a)

Failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit;

Act on inplementing customs legislation of the EU, Article 64(1)27. "…who fails to submit the goods or required data to the customs office or fails to submit the goods in the unaltered state or fails to submit the goods within the prescribed period or fails to submit the goods in accordance with the prescribed customs formalities"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 241

Processing of goods in a customs warehouse without an authorisation granted by the customs authorities;

Act on inplementing customs legislation of the EU, Article 64(1)29. "…who fails to ensure that the goods in the customs warehousing procedure are not removed from customs supervision or fails to fulfil the obligation arising from the placing of goods within the framework of customs warehousing procedure or fails to fulfil the obligation arising from placing the goods under the customs warehousing procedure"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 242

Removal of goods from customs supervision;

Act on inplementing customs legislation of the EU, Article 64(1)29. "…who fails to ensure that the goods in the customs warehousing procedure are not removed from customs supervision or fails to fulfil the obligation arising from the placing of goods within the framework of customs warehousing procedure or fails to fulfil the obligation arising from placing the goods under the customs warehousing procedure"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 242(1), points (a) and (b)

Failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure.

Act on inplementing customs legislation of the EU, Article 64(1)29. "…who fails to ensure that the goods in the customs warehousing procedure are not removed from customs supervision or fails to fulfil the obligation arising from the placing of goods within the framework of customs warehousing procedure or fails to fulfil the obligation arising from placing the goods under the customs warehousing procedure"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 244(1)

Construction of a building in a free zone without the approval of the customs authorities;

Act on inplementing customs legislation of the EU, Article 64(1)30. "…who start construction of a building or builds a building in a free zone without a prior approval of the customs authority"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 244(2)

Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code

Act on inplementing customs legislation of the EU, Article 64(1)31. "… while carrying out industrial or commercial or service activities permitted in a free zone does fails to comply with the customs legislation or conducts such activities in a free zone without prior notification of the customs authority

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 245

Failure of the economic operator to present the goods brought into a free zone to customs;

Act on inplementing customs legislation of the EU, Article 64(1)33. "…who fails to submit the goods to customs when entering into a free zone for submission to the prescribed customs formalities "

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 245

the use of false statements or any other irregular means by an economic operator in order to obtain an autorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with article 245 of the Code

Act on inplementing customs legislation of the EU, Article 64(1)33. "…who fails to submit the goods to customs when entering into a free zone for submission to the prescribed customs formalities "

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 257

Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified;

Act on inplementing customs legislation of the EU, Article 64(1)26. "…who fails to complete a special procedure in the prescribed manner or within a specified time-limit"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 262

Failure of the holder of the outward processing procedure to export the defective goods within the time limit;

Act on inplementing customs legislation of the EU, Article 64(1)26. "…who fails to complete a special procedure in the prescribed manner or within a specified time-limit"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 263

Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code

Act on inplementing customs legislation of the EU, Article 64(1)10. "if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 267(2)

Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit

Act on inplementing customs legislation of the EU, Article 64(1)11. "…who fails to declare the goods or fails to submit the goods or fails to declare all goods or to submit all goods"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 267(2)

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Article 267(2) of the Code;

Act on inplementing customs legislation of the EU, Article 64(1)11. "…who fails to declare the goods or fails to submit the goods or fails to declare all goods or to submit all goods"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 270

Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code

Act on inplementing customs legislation of the EU, Article 64(1)10. "if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 271

Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code

Act on inplementing customs legislation of the EU, Article 64(1)10. "...if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article 274

Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code

Act on inplementing customs legislation of the EU, Article 64(1)10. "...if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office"

 

Y

negligence

Y

Y

Fine

2.000,00-50.000,00

3.000,00-1.000.000,00

only fines

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution

Y

Time limit to initiate a customs sanctions procedure is 4 years from infrigement

Time limit to impose a customs penalty is 4 years from infrigement

Time limit to execute the customs sanction is 3 years

 

Article UCC

Infringement UCC

National law

Legal nature (C / A)

N/I 40

Liability 41  

Type of sanction

Thresholds

Application of sanctions 42

Aggravating factors 43

Mitigating factors 44  

Settlement

Time limitation 45

Other factors

 

 

 

C

A

 

NP

LP

 

NP

LP

 

 

 

 

Initiating a procedure

Imposing a penalty

Executing a sanction

 

Article 15

Providing customs authorities with false information or documents required by those

In our opinion all the duties and related infringement are set in paragraph (1) and (2)- see below

N

Y

all the duties and related infringement are set in paragraph (1) and (2)- see below

Article 15(1)

Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls;

§ 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority"

N

Y

negligence

YES

YES

procedural fine

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

procedural fine

 

 

no

without undue delay (after the rule is broken)

within 1 year from the day of the illegal action

repeatedly if the duty is still not fulfilled

 

article 15(2)(a)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the accuracy and completeness of the information given in the declaration, notification or application;

§ 47/3 b),c) Customs Code, "providing customs authorities with false document or information contrary to the directly applicable EU legislation", "providing false information when applying for the binding information"

N

Y

negligence

YES

YES

fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

fine

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

Article 15(2)(b)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the authenticity, accuracy and validity of any supporting document;

§ 47/3 a) Customs Code, "providing customs authorities with modified or false document contrary to the directly applicable EU legislation"

N

Y

negligence

YES

YES

fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

fine

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

Article 23(1)

Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision;

§47/2 Customs Code, "Fail to perform duties related to placing goods under a customs procedure or handling goods contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

Article 23(2)

Failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content;

§47/2 Customs Code, "Fail to perform duties related to placing goods under a customs procedure or handling goods contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 51

Failure of an economic operator to keep the documents and information related to the accomplishment of customs formalities by any accessible means for the period of time required by customs;

§ 47/1 e) Customs Code, "failing to keep information for at least 10 years"

N

Y

negligence

Y

Y

fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 108

Non-payment of import or export duties by the person liable to pay within the period prescribed;

§ 251/3 Tax Code and Article 114 of UCC

Y

N

negligence

Y

Y

Interest on arrears

 

 

 

 

 

 

 

 

 

 

Articles 127

Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 134(1)

Removal of goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities, contrary to the first and second sub-paragraphs of Article 134 of the Code;

§ 47/1 b) Customs Code, "removal of goods from customs supervision contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 134(1)

Removal of goods from customs supervision;

§ 47/1 b) Customs Code, "removal of goods from customs supervision contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 135(1)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 135(2)

Failure of a person bringing goods into a free zone, where the free zone adjoins the land frontier between a Member State and a third country, to bring those goods directly into that free zone without passing through another part of the customs territory of the Union;

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 137(1) and (2)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 139

introduction or exit of goods into and from the customs territory of the Union without presenting them to the customs authorities in accordance with Article 139 of the Code

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 139

Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs;

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 140

Unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities;

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 145(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

§ 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority"

N

Y

negligence

Y

Y

procedural fine

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

procedural fine

 

 

no

without undue delay (after the rule is broken)

within 1 year from the day of the illegal action

repeatedly if the duty is still not fulfilled

 

Articles 147 and 148

Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities;

§47/2 a) ad 3. Customs Code, "Fail to perform responsibilities for the temporary storage of goods under directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 149

Failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re- export them within the time limit;

§47/2 a) ad 3. Customs Code, "Fail to perform responsibilities for the temporary storage of goods under directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see comment #3

up to 3 years

up to 3 years

Articles 158(3)

Removal of goods from customs supervision;

§ 47/1 b) Customs Code, "removal of goods from customs supervision contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Articles 163

Providing customs authorities with false information or documents required by those

§ 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority"

N

Y

negligence

Y

Y

Procedural fine

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

procedural fine

 

 

no

without undue delay (after the rule is broken)

within 1 year from the day of the illegal action

repeatedly if the duty is still not fulfilled

 

Article 163(1)

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question;

§ 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority"

N

Y

negligence

Y

Y

Procedural fine

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

procedural fine

 

 

no

without undue delay (after the rule is broken)

within 1 year from the day of the illegal action

repeatedly if the duty is still not fulfilled

 

Article 163(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

§ 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority"

N

Y

negligence

Y

Y

Procedural fine

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

procedural fine

 

 

no

without undue delay (after the rule is broken)

within 1 year from the day of the illegal action

repeatedly if the duty is still not fulfilled

 

Article 166

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of a simplified declaration in accordance with Article 166 of the Code,

This article doesn´t impose any duty. It only allows the customs authority to accept simplified declaration.

Article 167(1)

Failure of the declarant for a customs procedure, in the case of a simplified declaration pursuant to Article 166 of the Code or of an entry into the declarant’s records pursuant to Article 182 of the Code, to lodge a supplementary declaration at the competent customs office and within the specific time-limit;

§ 47/2 b) Customs Code, "Fail to perform duties related to placing goods under a customs procedure on a basis of simplified declaration contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see comment #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see comment #3

up to 3 years

up to 3 years

Article 167(1) second subparagraph

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question

§ 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority"

N

Y

negligence

Y

Y

Procedural fine

up to 500 000 CZK (19600 EUR)

up to 500 000 CZK (19600 EUR)

procedural fine

 

 

no

without undue delay (after the rule is broken)

within 1 year from the day of the illegal action

repeatedly if the duty is still not fulfilled

 

Article 177

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 177

In our opinion thereś no duty imposed in this article, thereś only an option, possibility to allow customs simplification. If the obligations are fulfilled, the customs authority allows the simplification, if not, it doesńt.

Article 179

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 179

In our opinion thereś no duty imposed in this article, thereś only an option, possibility to allow customs simplification. If the obligations are fulfilled, the customs authority allows the simplification, if not, it doesńt.

Article 182

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 182

In our opinion thereś no duty imposed in this article, thereś only an option, possibility to allow customs simplification. If the obligations are fulfilled, the customs authority allows the simplification, if not, it doesńt.

Article 185

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 185 of the Code

In our opinion thereś no duty imposed in this article, thereś only an option, possibility to allow customs simplification. If the obligations are fulfilled, the customs authority allows the simplification, if not, it doesńt.

Article 192(2)

Removal or destruction of means of identification affixed by customs authorities in goods, packaging or means of transport without prior authorisation granted by the customs authorities;

§ 47/1 c) Customs Code, "destroying of the seal contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see comment #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 211

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to place the goods under special procedures in accordance with Article 211 of the Code;

In our opinion, thereś no duty imposed in this article, there are only conditions to obtain an authorisation, just declaratory nature of the article.

Article 233(1)(a)

Failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit;

§ 47/2 a) ad 1. Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 241 -

Processing of goods in a customs warehouse without an authorisation granted by the customs authorities;

§ 47/2 a) ad 1. Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 242-

Removal of goods from customs supervision;

§ 47/1 b) Customs Code, "removal of goods from customs supervision contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 242(1) b - see the Footnote above

Failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure.

§ 47/2 a) ad 1. Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 244(1)

Construction of a building in a free zone without the approval of the customs authorities;

This is not a customs issue in the czech legal system - the competent authority to deal with is the Building Authority.

N

Y

This is not a customs issue in the czech legal system - the competent authority to deal with is the Building Authority.

Article 244(2)

Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code

The description of the infringement doesn´t fit to this article.

Article 245

Failure of the economic operator to present the goods brought into a free zone to customs;

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 245

the use of false statements or any other irregular means by an economic operator in order to obtain an autorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with article 245 of the Code

§ 47/3 a), b) Customs Code, "Providing customs authorities with modified or false document or information contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

fine

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

Article 257

Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified;

§ 47/2 a) ad 1. Czech Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 262

Failure of the holder of the outward processing procedure to export the defective goods within the time limit;

§ 47/2 a) ad 1. Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 263

Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 267(2)

Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 267(2)

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Article 267(2) of the Code;

§ 47/3 a), b) Customs Code, "Providing customs authorities with modified or false document or information contrary to the directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

fine

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

Article 270

Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code

§ 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation"

N

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

up to 3 years

up to 3 years

Article 271

Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code

§ 47/2 a) ad 5. Customs Code, "Fail to perform duties handling goods entering or leaving the customs terriotory of EU contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see Footnote #3

 

 

Article 274

Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code

§ 47/2 a) ad 5. Customs Code, "Fail to perform duties handling goods entering or leaving the customs terriotory of EU contrary to directly applicable EU legislation"

N

Y

negligence

Y

Y

Fine

up to 4 000 000 CZK (160 000 EUR)

up to 4 000 000 CZK (160 000 EUR)

both possible

see Footnote #4

see Footnote #5

no

see Footnote #6

see Footnote #6

see Footnote #6

 

prohibition to undertake professional activities-see comment #3

up to 3 years

up to 3 years

Article UCC

Infringement UCC +C1:C146

National law -

Legal nature (C / A)

Negligence/Intent

Liability

Type of the sanction (fine, imprisonnement, other)

Thresholds (level of fines, number of years, confiscation of goods , etc)

Application of sanctions

Aggravating factors

Mitigating factors

Settlement

Time limitation

 

 

Other factors

 

 

 

C

A

 

NP

LP

 

Natural person

Legal personality

 

 

 

 

Initiating a procedure

Imposing a penalty

Executing a sanction

 

Article 15

Providing customs authorities with false information or documents required by those

Article 92 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonment

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 15(1)

Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonment

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 15(2)(a)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the accuracy and completeness of the information given in the declaration, notification or application;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonment

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 15(2)(b)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the authenticity, accuracy and validity of any supporting document;

Article 95 of Customs Code Law no. 94(I) of 2004

 

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonment

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 23(1)

Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision;

Articles 95 & 96 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonment

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 23(2)

Failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 51

Failure of an economic operator to keep the documents and information related to the accomplishment of customs formalities by any accessible means for the period of time required by customs;

Articles 98 & 99 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €4.000,00

Up to €4.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 108

Non-payment of import or export duties by the person liable to pay within the period prescribed;

Article 94 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 2 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Articles 127

Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 134(1)

Removal of goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities, contrary to the first and second sub-paragraphs of Article 134 of the Code;

Articles 95 &101 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

• Up to three times the value of the goods or •up to €10.000,00 or • whichever is the greatest.

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 134(1)

Removal of goods from customs supervision;

Articles 95 &101 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

• Up to three times the value of the goods or •up to €10.000,00 or • whichever is the greatest.

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 135(1)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 135(2)

Failure of a person bringing goods into a free zone, where the free zone adjoins the land frontier between a Member State and a third country, to bring those goods directly into that free zone without passing through another part of the customs territory of the Union;

N/A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Article 137(1) and (2)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 139

introduction or exit of goods into and from the customs territory of the Union without presenting them to the customs authorities in accordance with Article 139 of the Code

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 139

Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 140

Unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 145(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Articles 147 and 148

Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 149

Failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re- export them within the time limit;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Articles 158(3)

Removal of goods from customs supervision;

Article 101 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

• Up to three times the value of the goods or •up to €10.000,00 or • whichever is the greatest.

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Articles 163

Providing customs authorities with false information or documents required by those

Article 92 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 163(1)

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question;

Articles 92 & 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 163(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Articles 92 & 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 166

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of a simplified declaration in accordance with Article 166 of the Code,

Article 92 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 167(1)

Failure of the declarant for a customs procedure, in the case of a simplified declaration pursuant to Article 166 of the Code or of an entry into the declarant’s records pursuant to Article 182 of the Code, to lodge a supplementary declaration at the competent customs office and within the specific time-limit;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 167(1) second subparagraph

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question

Articles 92 & 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

Whether the accused person has committed such an offence for the first time, the amount of duties involved, family and personal circumstances of the accused, circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 177

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 177

Article 92 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 179

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 179

Article 92 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

Article 182

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 182

Article 92 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 185

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 185 of the Code

Article 92 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 192(2)

Removal or destruction of means of identification affixed by customs authorities in goods, packaging or means of transport without prior authorisation granted by the customs authorities;

Article 92 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

Whether the accused person has committed such an offence for the first time, the amount of duties involved, family and personal circumstances of the accused, circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 211

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to place the goods under special procedures in accordance with Article 211 of the Code;

Article 92 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 233(1)(a)

Failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 241

Processing of goods in a customs warehouse without an authorisation granted by the customs authorities;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 242

Removal of goods from customs supervision;

Article 101 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

• Up to three times the value of the goods or •up to €10.000,00 or • whichever is the greatest.

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 242(1), points (a) and (b)

Failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure.

Article 96 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €4.000,00

Up to €4.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 244(1)

Construction of a building in a free zone without the approval of the customs authorities;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 244(2)

Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 245

Failure of the economic operator to present the goods brought into a free zone to customs;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 245

the use of false statements or any other irregular means by an economic operator in order to obtain an autorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with article 245 of the Code

Articles 92 & 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 257

Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 262

Failure of the holder of the outward processing procedure to export the defective goods within the time limit;

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 263

Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 267(2)

Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 267(2)

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Article 267(2) of the Code;

Articles 92 & 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Both

YES

YES

Fine

Up to €85.000,00

Up to €85.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 5 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 270

Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 271

Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Article 274

Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code

Article 95 of Customs Code Law no. 94(I) of 2004

YES

YES*

Negligence

YES

YES

Fine

Up to €10.000,00

Up to €10.000,00

By the District Criminal Courts

Repetitive behaviour of the accused person and the amount of duties involved.

• Whether the accused person has committed such an offence for the first time,
• the amount of duties involved,

• family and personal circumstances of the accused,

• circumastances of the commission of the offence.

YES

No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed.

The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay.

NO

 

 

*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed.

 

Imprisonement

Up to 3 years

NO

 

 

 

 

 

 

 

 

 

other

Both of the above sanctions

 

 

 

 

 

 

 

 

Other customs infringements you consider relevant

NA

YES/NO

YES/NO

NO

YES/NO

YES/NO

Fine

 

 

 

 

 

 

 

 

 

 

NA

IF BOTH, indicate both and provide explanation if necessary

 

Imprisonement

 

 

 

 

 

 

 

 

 

 

 

other

 

 

 

 

 

 

 

 

 

Article UCC

Infringement UCC

National law 46  

Legal nature (C / A)

N/I

Liability

Type of the sanction

Thresholds

Application of sanctions

Aggravating factors

Mitigating factors

Settlement

Time limitation

Other factors

 

 

 

C

A

 

NP

LP

 

NP

LP

 

 

 

 

Initiating a procedure

Imposing a penalty

Executing a sanction

 

Article 15

Providing customs authorities with false information or documents required by those

Section 76(1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. A fine is also imposed on persons who, intentionally or through gross negligence, fail to inform the customs and tax administration regarding an underestimation of duty and tax, cf. Section 13, 2nd sentence. Section 76(2). If the act is committed intentionally to avoid payment of duty or tax or to obtain unjustified exemption from or reimbursement of duty or tax, it is punishable by a fine or imprisonment for up to 1 year and 6 months, unless a higher penalty is due under section 289 of the Penal Code.

YES

NO

Intent, gross neligence or by simple negligence in repeated cases within 2 years

YES

YES

Fine

A fine is measured in light of the customs duty evasion and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonement.

The Criminal Code provides for aggravating factors that applies in all criminal cases. In cases concerning evasion of custom duties the most relevant factor is that the effender has relevant prior convictions or accepted fines.

The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

After the person has been charged with a crime a decision must be made within reasonable time regarding whether the person is prosecuted or not. If the decision has not been made within 1,5 years the prosecution office must in writing inform the accused person, why a decision has not been made yet and when a decision can be expected to be made

Imprisonment: Criminal Code section 97.
Imprisonment will be remitted due to the following limitations:

5 years for imprisonment for up to one year

10 years for imprisonment exceeding 1 year, but not 4 years

15 years for imprisonment exceeding 4 years, but not 8 years.


Fine: Criminal Code section 97a.

If no prior application for a distress warrant has been filed, fines will be remitted after

5 years if the fine does not exceed DKK 1.000

10 years if the fine exceeds DKK 10.000

No

 

Imprisonement

Imprissonment up to 1,5 years in case of intentional evasion for more than DKK 100.000 (Custom Act). In case of intentional evasion for more than DKK 500.000 imprisonment up until 8 years (Criminal Code).

 

Section 77. In the same way as stated in section 76, a person who intentionally or with gross negligence is punished: 1) Issues or causes to be issued a substantially incorrect document concerning the origin of goods exported from the Danish customs territory, in order to obtain customs benefits in another country by virtue of an association or trade agreement concluded between that country and the EU. 2) Provides incorrect information or evidence to obtain the assistance of the customs and tax administration or authorized organizations in connection with the issuance of the documents mentioned in section 61 and section 63. Section 77 (2). With regard to the limitation of criminal liability for violation of para. 1, whereby someone evades payment of customs or tax to another country, or which is suitable to result in someone being unjustifiably exempted from payment of such amounts, finds the Penal Code section 93(2), 2nd sentence, corresponding application.

Intent or gross negligence

YES

YES

Fine




Imprisoment

DKK 3.000 or over


1,5 years

DKK 3.000 or over

Fines or imprisonement

No

The person must be charged with a crime within 5 years after the crime was committed

No

Article 15(1)

Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls;

Section 28 a(1) of the Customs Act. If a request for material pursuant to § 28 (5), or EU regulations is not complied, the Customs and Tax Administration may order that the material must be submitted within a set time limit and impose daily coercive fines from the time limit exceedance, and until the order is complied with.

NO

YES

NONE

YES

YES

Fine

Daily fine minimum 1.000 DKK

Daily fine minimum 1.000 DKK and maximum 100.000 DKK for each order

Daily fines

No

No / within 2 years after the crime was committed

No

 

Imprisonnement

NO

NO

 

 

 

Section 79 (3) cf. 28 (3). Persons and compagnies must provide the Customs and Tax Administration with assistance in carrying out inspection.

YES

NO

Intent or gross negligence

YES

YES

Fine

Daily fine minimum 1.000 DKK

Daily fine minimum 1.000 DKK and maximum 100.000 DKK for each order

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

Section 78 a(1). Companies that according to § 28 a(1) receive an order for the submission of material and fail to comply with the order within 4 weeks after the deadline stipulated in the order, is punished by a fine.

YES

NO

Intent or negligence

YES

YES

Fine

 

Minimum DKK 10.000 and maximum DKK 100.000 for each order

Fines

article 15(2)(a)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the accuracy and completeness of the information given in the declaration, notification or application;

Section 76(1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. A fine is also imposed on persons who, intentionally or through gross negligence, fail to inform the customs and tax administration regarding an underestimation of duty and tax, cf. Section 13, 2nd sentence. Section 76(2). If the act is committed intentionally to avoid payment of duty or tax or to obtain unjustified exemption from or reimbursement of duty or tax, it is punishable by a fine or imprisonment for up to 1 year and 6 months, unless a higher penalty is due under section 289 of the Penal Code.

YES

NO

Intent, gross neligence or by simple negligence in repeated cases within 2 years

YES

YES

Fine

A fine is measured in light of the customs duty evasion and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonnement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonnement

1,5 years

 

Article 15(2)(b)

Failure of the person lodging a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification to ensure the authenticity, accuracy and validity of any supporting document;

Covered by infringement to Article 15 (section 76(1))

YES

NO

Intent, gross negligence or repeatedly within 2 years

YES

YES

Fine

A fine is measured in light of the customs duty evasion and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonnement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

 

 

 

Article 23(1)

Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision;

Administrative sanction: Section 20, para. 4, 2nd sentence of the Customs Act (regarding harbor and airports). An authorization can be drawn back, if the conditions of the authorization no longer are present. Criminal sanction: The scope in colum C is very broad. In general: Customs Act 79 (4) A fine is imposed on any person who intentionally or with gross negligence violates or attempts to violate provisions regarding order and control in the customs regulations issued by the EU.

YES

YES

Criminal fine: Intent or gross negligence

YES

YES

Fine

Criminal fine between DKK 3.000-7.000

Criminal fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

BOTH

Imprisonement

NO

NO

other

 

 

Article 23(2)

Failure of the holder of a decision relating to the application of customs legislation to inform the customs authorities without delay of any factor arising after the decision was taken by those authorities which influences its continuation or content;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 51

Failure of an economic operator to keep the documents and information related to the accomplishment of customs formalities by any accessible means for the period of time required by customs;

Section 139 (2), cf. section 41 (4), section 43 (4) and section 51 (3) of the Executive Order on Customs Processing. Intentional or grossly negligent violation of [storing documents for at least 5 years], as well as other intentional or grossly negligent violations of terms in the appropriations and permits granted pursuant to the regulations is punishable by a fine.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

IF BOTH, indicate both and provide explanation if necessary

Imprisonement

NO

NO

other

 

 

Article 108

Non-payment of import or export duties by the person liable to pay within the period prescribed;

No criminal sanction.

NO

NO

N/A

N/A

N/A

Fine

N/A

N/A

N/A

N/A

N/A

No

N/A

N/A

N/A

No

 

Imprisonement

N/A

N/A

other

 

 

Articles 127

Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code

Section 73(1)(1) of the Customs Act. A fine is imposed on anyone who, intentionally or through gross negligence, fails to declare goods imported into or exported from the Danish customs territory, or goods conveyed from or to a free port or a customs warehouse in the Danish customs territory, when such a declaration is required by the Customs Act, the provisions established pursuant to the Customs Act, or by EU Regulation No 952/2013 (the Union Customs Code).

YES

NO

Intent or gross negligence

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the evaded customs duties and degree of fault.

Fines or imprisonement

The Criminal Code provides for aggravating factors that applies in all criminal cases. In cases concerning evasion of custom duties the most relevant factor is that the effender has relevant prior convictions or accepted fines.

The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

After the person has been charged with a crime a decision must be made within reasonable time regarding whether the person is prosecuted or not. If the decision has not been made within 1,5 years the prosecution office must in writing inform the accused person, why a decision has not been made yet and when a decision can be expected to be made

Imprisonment: Criminal Code section 97.
Imprisonment will be remitted due to the following limitations:

5 years for imprisonment for up to one year

10 years for imprisonment exceeding 1 year, but not 4 years

15 years for imprisonment exceeding 4 years, but not 8 years.


Fine: Criminal Code section 97a.

If no prior application for a distress warrant has been filed, fines will be remitted after

5 years if the fine does not exceed DKK 1.000

10 years if the fine exceeds DKK 10.000

No

 

Imprisonement

Imprissonment up to 1,5 years in case of intentional evasion for more than DKK 30.000 (Custom Act) In case of intentional evasion for more than DKK 500.000 imprisonment up until 8 years (Criminal Code).

 

other

 

 

Article 134(1)

Removal of goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities, contrary to the first and second sub-paragraphs of Article 134 of the Code;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 134(1)

Removal of goods from customs supervision;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 135(1)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 135(2)

Failure of a person bringing goods into a free zone, where the free zone adjoins the land frontier between a Member State and a third country, to bring those goods directly into that free zone without passing through another part of the customs territory of the Union;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 137(1) and (2)

Failure of a person bringing goods into the customs territory of the Union to comply with the obligations relating to the conveyance of the goods in the appropriate place or to inform customs authorities when the obligations cannot be complied;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 139

introduction or exit of goods into and from the customs territory of the Union without presenting them to the customs authorities in accordance with Article 139 of the Code

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 139

Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 140

Unloading or trans-shipping of goods from the means of transport carrying them without authorisation granted by the customs authorities or in places not designated or approved by those authorities;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 145(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Articles 147 and 148

Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities;

If correctly declaired and later moved to warehouses without authorisation: Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 149

Failure of the economic operator responsible for non-Union goods which are in temporary storage to place those goods under a customs procedure or to re- export them within the time limit;

Section 81 of the Customs Act. Exceeding a fixed time limit for the declaration of goods for customs clearance or export shall not be punished, unless the relationship is covered by Section 73. The person responsible for the declaration obligation shall pay an expedition fee for each declaration submitted late.

NO

YES

NONE

YES

YES

Fine

NO

NO

Expeditionary Tax/Expedition fee

 

 

No

 

 

 

No

 

Imprisonement

NO

NO

other

550 DKK for each declaration

550 DKK for each declaration

Articles 158(3)

Removal of goods from customs supervision;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NIO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

The Criminal Code provides for aggravating factors that applies in all criminal cases. In cases concerning evasion of custom duties the most relevant factor is that the effender has relevant prior convictions or accepted fines.

The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender

No

The person must be charged with a crime within 2 years after the crime was committed

After the person has been charged with a crime a decision must be made within reasonable time regarding whether the person is prosecuted or not. If the decision has not been made within 1,5 years the prosecution office must in writing inform the accused person, why a decision has not been made yet and when a decision can be expected to be made

Imprisonment: Criminal Code section 97.
Imprisonment will be remitted due to the following limitations:

5 years for imprisonment for up to one year

10 years for imprisonment exceeding 1 year, but not 4 years

15 years for imprisonment exceeding 4 years, but not 8 years.


Fine: Criminal Code section 97a.

If no prior application for a distress warrant has been filed, fines will be remitted after

5 years if the fine does not exceed DKK 1.000

10 years if the fine exceeds DKK 10.000

No

 

Imprisonement

NO

NO

other

 

 

Articles 163

Providing customs authorities with false information or documents required by those

Section 76(1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. A fine is also imposed on persons who, intentionally or through gross negligence, fail to inform the customs and tax administration regarding an underestimation of duty and tax, cf. Section 13, 2nd sentence. Section 76(2). If the act is committed intentionally to avoid payment of duty or tax or to obtain unjustified exemption from or reimbursement of duty or tax, it is punishable by a fine or imprisonment for up to 1 year and 6 months, unless a higher penalty is due under section of the Penal Code.

YES

NO

Intent, gross negligence or repeatedly within two years

YES

YES

Fine

A fine is measured in light of the customs duty evasion and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

other

 

 

Article 163(1)

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. Section 139 (2), cf. section 41 (1) and section 43 (3) of the Executive Order on Customs Processing. Intentional or grossly negligent violation of [having the supporting documents required for the application of the procedure in question in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged], as well as other intentional or grossly negligent violations of terms in the appropriations and permits granted pursuant to the regulations is punishable by a fine.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 163(2)

Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs authorities where Union legislation so requires or where necessary for customs;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. Section 139 (2), cf. section 41 (4), section 43 (4) of the Executive Order on Customs Processing. Intentional or grossly negligent violation of [storing documents for at least 5 years], as well as other intentional or grossly negligent violations of terms in the appropriations and permits granted pursuant to the regulations is punishable by a fine.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 166

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of a simplified declaration in accordance with Article 166 of the Code,

Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration.

YES

NO

Intent, gross negligence or repeatedly within two years

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

other

 

 

Article 167(1)

Failure of the declarant for a customs procedure, in the case of a simplified declaration pursuant to Article 166 of the Code or of an entry into the declarant’s records pursuant to Article 182 of the Code, to lodge a supplementary declaration at the competent customs office and within the specific time-limit;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 167(1) second subparagraph

Failure of the declarant for a customs procedure to have in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged, the supporting documents required for the application of the procedure in question

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. Section 139 (2), cf. section 41 (1) and section 43 (3) of the Executive Order on Customs Processing. Intentional or grossly negligent violation of [having the supporting documents required for the application of the procedure in question in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged], as well as other intentional or grossly negligent violations of terms in the appropriations and permits granted pursuant to the regulations is punishable by a fine.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 177

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 177

Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration.

YES

NO

Intent, gross negligence or repeatedly within two years

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

other

 

 

Article 179

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 179

Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration.

YES

NO

Intent, gross negligence or repeatedly within two years

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

other

 

 

Article 182

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 182

Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration.

YES

NO

Intent, gross negligence or repeatedly within two years

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

other

 

 

Article 185

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to make use of other customs simplifications in accordance with Article 185 of the Code

Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration.

YES

NO

Intent, gross negligence or repeatedly within two years

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

other

 

 

Article 192(2)

Removal or destruction of means of identification affixed by customs authorities in goods, packaging or means of transport without prior authorisation granted by the customs authorities;

Section 78 of the Customs Act. Fine or imprisonment for removing or destroying means of identification affixed by customs authorities.

YES

NO

Intent or gross negligence

YES

YES

Fine

DKK 3.000 or over

DKK 3.000 or over

Fines or imprisonement

No

The person must be charged with a crime within 2 years after the crime was committed

No

IF BOTH, indicate both and provide explanation if necessary

Imprisonement

6 months

NO

other

 

 

Article 211

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities to place the goods under special procedures in accordance with Article 211 of the Code;

Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration.

YES

NO

Intent, gross negligence or repeatedly within two years

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

other

 

 

Article 233(1)(a)

Failure of the holder of the Union transit procedure to present the goods intact at the customs office of destination within the prescribed time limit;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 241

Processing of goods in a customs warehouse without an authorisation granted by the customs authorities;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 242

Removal of goods from customs supervision;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.)

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 242(1), points (a) and (b)

Failure of the holder of the authorisation or the holder of the procedure to fulfil the obligations arising from the storage of goods covered by the customs warehousing procedure.

The scope in colum C is very broad. In general: Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 244(1)

Construction of a building in a free zone without the approval of the customs authorities;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 244(2)

Failure to notify, in advance, the customs authorities of the exercise of a commercial, industrial or service activity in a free zone, as provided for by Article 244 UCC.

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

NO

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 245

Failure of the economic operator to present the goods brought into a free zone to customs;

If the goods is declaired but not a presented: Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 245

The use of false statements or any other irregular means by an economic operator in order to obtain an autorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with article 245 of the Code

Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration.

YES

NO

Intent, gross negligence or repeatedly within two years

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the evaded customs duties and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

other

 

 

Article 257

Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 262

Failure of the holder of the outward processing procedure to export the defective goods within the time limit;

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

other

 

 

Article 263

Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code

Section 73(1)(1) of the Customs Act. A fine is imposed on anyone who, intentionally or through gross negligence, fails to declare goods imported into or exported from the Danish customs territory, or goods conveyed from or to a free port or a customs warehouse in the Danish customs territory, when such a declaration is required by the Customs Act, the provisions established pursuant to the Customs Act, or by EU Regulation No 952/2013 (the Union Customs Code).

YES

NO

Intent or gross negligence

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the customs duty evasion and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

No

 

Imprisonement

1,5 years

NO

other

 

 

Article 267(2)

Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit

Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.

YES

NO

Intent or gross negligence

YES

YES

Fine

Fine between DKK 3.000-7.000

Fine between DKK 3.000-7.000

Fines

No

The person must be charged with a crime within 2 years after the crime was committed

No

 

Imprisonement

NO

NO

Article 267(2)

The use of false statements or any other irregular means by an economic operator in order to obtain an authorisation from the customs authorities for the introduction or exit of goods into or from the customs territory of the Union without presenting them to customs authorities in accordance with Article 267(2) of the Code;

Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration.

YES

NO

Intent, gross negligence or repeatedly within two years

YES

YES

Fine

A fine is measured in light of the evaded customs duties and degree of fault.

A fine is measured in light of the evaded customs duties and degree of fault.

Fines or imprisonement

No

The person must be charged with a crime within the following time limits:
1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more

2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)

3) 2 years after the crime was committed if no evasion due to the inaccuracy

No

 

Imprisonement

1,5 years

NO

other