Article UCC
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UCC Infringement
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National law
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Legal nature (C / A)
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N/I
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Liability
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Type of the sanction
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Thresholds
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Application of sanctions
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Aggravating factors
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Mitigating factors
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Settlement
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Time limitation
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Other factors
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C
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A
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NP
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LP
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NP
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LP
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settlement
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Initiating a procedure
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Imposing a penalty
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Executing a sanction
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Article 15
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Providing customs authorities with false information or documents required by those
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financial misdemeanours:
§ 51 para. 1 FPC
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Y
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N
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intent
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Y
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Y
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fine
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fine up to 5.000 Euro
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fine up to 5.000 Euro
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fines
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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,
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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,
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Y , , ,
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§ 31 para. 2 FPC:
1 year (financial misdemeanours) or 5 years (serious offences)
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§ 31 para. 5 FPC:
10 years
no absolute statute of limitation in case of judicial competence
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§ 32 FPC:
5 years (from the date on which the decision becomes final)
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liability also for the determined and the contributing perpetrator (§ 11 FPC)
liability for attempt (§ 13 FPC)
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serious offences/if a reduction of (customs) duties is involved:
§ 36 FPC
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Y
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N
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gross negligence
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Y
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Y
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fine
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fine up to the amount of the evaded duties
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fine up to the amount of the evaded duties
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fines
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FPC applies
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serious offences/if a reduction of (customs) duties is involved:
§ 35 FPC
OR
§ 35 in connection with either § 38a or § 39 FPC
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Y
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N
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intent
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Y
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Y
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fine and imprisonement
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fine up to the twofold of the evaded duties/
imprisonement up to 2 or 4 years,
OR
fine up to the threefold of the evaded duties/ imprisonement up to 3 months
or imprisonement up to 5 years or beside imprisonement up to 4 years a fine up to 1,5 mio. Euro,
OR
imprisonement up to 5 years or beside imprisonement up to 4 years a fine up to 1,5 mio. Euro
or
imprisonement up to 10 years or beside imprisonement up to 8 years a fine up to 2,5 Mio. Euro,
AND
forfeiture (§ 17 FPC) or substitution of the value of the goods (§ 19 FPC)
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fine up to the twofold of the evaded duties
OR
fine up to the threefold of the evaded duties
OR
fine up to 5 mio. Euro resp. 8 Mio Euro
AND forfeiture (§ 17 FPC) or substitution of the value of the goods (§ 19 FPC)
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fines and imprisonement for serious offences, whereby imprisonement is only foreseen if necessary,
primary custodial sentences (particularly serious crimes)
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§ 35 in connection with either § 38a or § 39 FPC,
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FPC applies
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if the infringement does not constitute a criminal offence: § 41 ZollR-DG, § 30 ZollR-DV (no criminal sanction but administrative duty)
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N
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Y
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strict liability
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Y
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Y
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administrative duty
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duty from approx. 100 to 200 Euro (determined for one year by order of the Federal Minister of Finance)
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duty from approx. 100 to 200 Euro
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administrative duty
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none
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Article 15(1)
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Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls
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§ 51 para. 1 lit. e FPC
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Y
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N
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intent
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Y
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Y
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fine
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up to 5.000 Euro
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up to 5.000 Euro
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only fines
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FPC applies
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Article 15(2)(a)
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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
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pls see answer to Article 15
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Article 15(2)(b)
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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
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pls see answer to Article 15
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Article 23(1)
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Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision
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§ 41 ZollR-DG, § 30 para. 1 no. 2 ZollR-DV (no criminal sanction but administrative duty)
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N
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Y
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strict liability
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Y
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Y
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administrative duty
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duty of 164,10 Euro
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duty of 164,10
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administraive duty
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none
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Article 23(2)
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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
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pls see answer to Article 15 (1)
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Article 51
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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
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§ 51 para. 1 lit. c FPC
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Y
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N
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intent
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Y
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Y
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fine
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fine up to 5.000 Euro
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fine up to 5.000 Euro
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only fines
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FPC applies
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Article 108
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Non-payment of import or export duties by the person liable to pay within the period prescribed
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the non-payment of import duties is not punishable (enforcement measures)
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Article 127
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Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code
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§ 51 para. 1 lit. e FPC
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Y
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N
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intent
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Y
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Y
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fine
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fine up to 5.000 Euro
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fine up to 5.000 Euro
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only fines
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FPC applies
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§ 41 ZollR-DG, § 30 para. 1 no. 2 ZollR-DV (no criminal sanction but administrative duty)
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N
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Y
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strict liability
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Y
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Y
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administrative duty
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duty of 109,40 Euro
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duty of 109,40
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administraive duty
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none
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Article 134(1)
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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
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please see answer to Article 15
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Article 134(1)
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Removal of goods from customs supervision
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please see answer to Article 15
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Article 135(1)
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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
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please see answer to Article 15
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Article 135(2)
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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
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n/a - there are no free zones in AT
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Article 137(1) and (2)
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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
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please see answer to Article 15
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Article 139
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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
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please see answer to Article 15
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Article 139
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Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs
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please see answer to Article 15
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Article 140
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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
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please see answer to Article 15
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Article 145(2)
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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
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please see answer to Article 15
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Articles 147 and 148
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Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities
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please see answer to Article 15
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Article 149
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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
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please see answer to Article 15
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Articles 158(3)
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Removal of goods from customs supervision
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please see answer to Article 15
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Articles 163
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Providing customs authorities with false information or documents required by those
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please see answer to Article 15
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Article 163(1)
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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
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please see answer to Article 15
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Article 163(2)
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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
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please see answer to Article 15
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Article 166
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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
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please see answer to Article 15
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Article 167(1)
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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
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please see answer to Article 15
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Article 167(1) second subpara.graph
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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
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please see answer to Article 15
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Article 177
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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
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please see answer to Article 15
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Article 179
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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
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please see answer to Article 15
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Article 182
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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
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please see answer to Article 15
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Article 185
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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
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please see answer to Article 15
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Article 192(2)
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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
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§ 48 FPC
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Y
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N
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intent or
negligence
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Y
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Y
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fine
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fine up to 20.000 Euro (intent)
fine up to 5.000 Euro
(negligence)
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fine up to 20.000 Euro (intent)
fine up to 5.000 Euro (negligence)
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only fines
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FPC applies
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Article 211
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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
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please see answer to Article 15
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Article 233(1)(a)
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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
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please see answer to Article 15
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Article 241
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Processing of goods in a customs warehouse without an authorisation granted by the customs authorities
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please see answer to Article 15
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Article 242
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Removal of goods from customs supervision
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please see answer to Article 15
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Article 242(1), points (a) and (b)
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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
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please see answer to Article 15
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Article 244(1)
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Construction of a building in a free zone without the approval of the customs authorities
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n/a - there are no free zones in AT
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Article 244(2)
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Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code
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n/a - there are no free zones in AT
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Article 245
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Failure of the economic operator to present the goods brought into a free zone to customs
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n/a - there are no free zones in AT
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Article 245
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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
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n/a - there are no free zones in AT
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Article 257
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Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified
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please see answer to Article 15
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Article 262
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Failure of the holder of the outward processing procedure to export the defective goods within the time limit
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please see answer to Article 15
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Article 263
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Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit
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please see answer to Article 127
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Article 267(2)
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Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit
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please see answer to Article 127
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Article 267(2)
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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
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please see answer to Article 127
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Article 270
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Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code
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please see answer to Article 127
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Article 271
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Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code
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please see answer to Article 127
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Article 274
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Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code
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please see answer to Article 127
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Article UCC
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Infringement UCC
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National law
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Legal nature (C / A)
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N/I
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Liability
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Type of sanction
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Thresholds
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Application of sanctions
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Aggravating factors
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Mitigating factors
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Settlement
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Time limitation
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Other factors
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C
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A
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NP
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LP
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NP
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LP
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Initiating a procedure
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Imposing a penalty
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Executing a sanction
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Article 15
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Providing customs authorities with false information or documents required by those
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Forgery of documents for the purpose of deceiving customs may constitute:
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Y
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N
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Customs infringements do not require fraudulent intent, except in exceptional cases:
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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.
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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).
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Fine/I/Confiscation
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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).
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See Column "Liability" and "Natural Persons"
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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.
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The LGDA provides for aggravating circumstances for certain infringements.
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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.
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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.
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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.
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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.
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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.
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— 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.
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With the exception of the penalties set out in Article 266-2 LGDA, all customs penalties are of a criminal nature.
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— 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;
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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.
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— 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).
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— 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;
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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.
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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.
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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).
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Article 15(1)
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Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls;
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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:
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Y
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N
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see explanations in article 15 UCC
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article 15(2)(a)
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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;
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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.
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Y
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N
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see Article 15 UCC
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Fine
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Fine
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Article 15(2)(b)
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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;
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Cf. art 15 (1) UCC supra.
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see explanations in article 15 UCC
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Article 23(1)
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Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision;
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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
|
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
|
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
|
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
|
Liability
|
Type of 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
|
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
|
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 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
|
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
|
|
|
|
|
|
|
|
|
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|
|
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other
|
|
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|
|
|
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|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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other
|
|
|
|
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|
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|
|
|
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
|
|
|
|
|
|
|
|
|