Article UCC

Infringement UCC

Legal nature (Criminal / Administrative)

AU

BE

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

Article 15

Providing customs authorities with false information or documents required by those

C/A

C

A

A

C

A

C

N/A

C/A

N/A

C

C/A

C/A

C/A

C

A

C/A

C

C

C

C

C/A

C

A

C

A

C/A

Article 15(1)

C

C

A

A

C

A

C/A

C/A

N/A

C

N/A

C/A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

A

C

article 15(2)(a)

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

C/A

C

A

A

C

A

C

A

C/A

A

N/A

C/A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

C/A

C/A

Article 15(2)(b)

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

C/A

C

A

A

C

A

C

A

C/A

A

N/A

A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

C/A

C/A

Article 23(1)

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

A

C

A

A

C

A

C/A

A

C/A

A

N/A

A

A

C/A

A

N/A

C/A

C

C

A

N/A

N/A

A

A

C/A

A

C/A

Article 23(2)

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

C

C

A

A

C

A

C

A

C/A

A

N/A

A

A

C/A

A

N/A

C/A

C

C

C/A

N/A

N/A

A

A

C/A

A

C

Article 51

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

C

C

A

A

C

A

C

A

C/A

C/A

C

A

A

C/A

A

A

C/A

C

C

C/A

C

A

A

A

C/A

A

C/A

Article 108

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

N/A

C

A

N/A

C

N/A

N/A

C

C/A

N/A

N/A

N/A

A

C/A

A

N/A

C/A

C

C

N/A

N/A

N/A

A

C

C/A

N/A

N/A

Articles 127

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

C

C

A

A

C

A

C

A

C/A

C/A

C

C/A

A

C/A

A

A

A

C

C

C

N/A

A

A

A

C/A

A

C

Article 134(1)

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

C

C

A

A

C

A

C

C/A

C/A

C

C

C/A

C/A

C/A

A

C/A

A

C

C

C

C

C/A

A

C/A

C/A

C/A

C/A

Article 134(1)

Removal of goods from customs supervision;

C

C

C/A

A

C

A

C

C/A

C/A

C/A

C

C/A

C/A

C/A

A

C/A

A

C

C

C

C

C/A

A

C/A

C/A

C/A

C/A

Article 135(1)

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

C/A

C

A

A

C

A

C

A

C/A

C/A

C

C/A

A

C/A

A

A

A

C

C

C

C

C/A

A

A

C/A

C/A

C/A

Article 135(2)

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

No free zones

No free zones

A

A

C

A

C

A

N/A

No free zones

C

C/A

A

No free zones

A

A

A

N/A

C

No free zones

N/A

A

A

No free zones

C/A

N/A

No free zones

Article 137(1) and (2)

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

C/A

C

A

A

C

A

C

A

C/A

C/A

C

C/A

A

C/A

A

A

A

C

C

C

N/A

C/A

A

A

C/A

C/A

C/A

Article 139

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

C/A

C

C/A

A

C

A

C

C/A

C/A

C/A

C

C/A

A

C/A

A

C/A

C/A

C

C

C

C

C/A

C

A

C/A

C/A

C/A

Article 139

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

C/A

C

C/A

A

C

A

C

C/A

C/A

C/A

C

C/A

A

C/A

A

C/A

C/A

C

C

C

C

C/A

A

A

C/A

C/A

C/A

Article 140

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

C

C

C/A

A

C

A

C

A

C

C/A

C

C/A

A

C/A

A

A

A

C

C

C

C

C/A

A

A

C/A

C/A

C/A

Article 145(2)

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

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

A

C

Articles 147 and 148

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

C/A

C

A

A

C

A

C

A

C

C/A

C

C/A

A

C/A

A

A

A

C

C

C

C

C/A

A

A

C/A

A

C

Article 149

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

C

C

A

A

C

A

A

N/A

C

C/A

C

C/A

A

C/A

A

A

A

C

C

A

C

A

A

A

C/A

A

C/A

Articles 158(3)

Removal of goods from customs supervision;

C

C

A

A

C

A

C

C/A

C

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

C

C/A

A

A

C/A

C/A

C

Articles 163

Providing customs authorities with false information or documents required by those

C

C

A

A

C/A

A

C

C/A

C

C/A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

C

A

C/A

A

C/A

Article 163(1)

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

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

C

C

A

A

A

C/A

A

C/A

Article 163(2)

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

C/A

C

A

A

C

A

C

C/A

C

C

C

C/A

A

C/A

A

A

A

C

C

C

C

A

A

A

C/A

A

C/A

Article 166

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

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

N/A

C/A

C

C

C

C

C/A

C

A

C/A

C/A

C/A

Article 167(1)

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

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

C

N/A

A

A

A

C/A

C/A

C/A

Article 167(1) second subparagraph

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

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

C

C

A

A

A

C/A

A

C

Article 177

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

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

A

C

Article 179

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

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

A

C

Article 182

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

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

A

C

Article 185

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

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

A

C

Article 192(2)

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

C

C

A

A

C

A

C

C/A

C/A

A

C

C/A

A

C/A

A

A

A

C

C

C

C

C

C

A

C/A

C/A

C

Article 211

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

C/A

C

A

A

C

A

C

C/A

C

A

C

C/A

C/A

C/A

A

A

C/A

C

C

C

C

C/A

A

A

C/A

C/A

C

Article 233(1)(a)

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

C/A

C

A

A

C

A

C

A

C/A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

A

C

C/A

A

A

C/A

C/A

C/A

Article 241

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

C/A

C

A

A

C

A

C

A

C/A

N/A

C

C/A

A

C/A

A

N/A

A

C

C

A

C

A

A

A

C/A

A

C/A

Article 242

Removal of goods from customs supervision;

C

C

A

A

C

A

C

C/A

C/A

C/A

C

C/A

C/A

C/A

A

A

A

C

C

C/A

C

C/A

A

A

C/A

C/A

C/A

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

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

C/A

C

A

A

C

A

C

A

C/A

A

C

C/A

A

C/A

A

A

A

C

C

A

C

A

A

A

C/A

A

C/A

Article 244(1)

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

No free zones

No free zones

A

A

C

A

C

A

C/A

No free zones

C

C/A

A

No free zones

A

N/A

A

C

C

No free zones

C

A

A

A

C/A

A

No free zones

Article 244(2)

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

No free zones

No free zones

A

A

C

A

C

A

C/A

No free zones

C

C/A

A

No free zones

A

N/A

A

C

C

No free zones

C

A

A

A

C/A

A

No free zones

Article 245

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

No free zones

No free zones

A

A

C

A

C

A

C/A

No free zones

C

C/A

C/A

No free zones

A

C/A

A

C

C

No free zones

C

A

C

A

C/A

C/A

No free zones

Article 245

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

N/A

C

A

A

C

A

C

C/A

C/A

C

C

C/A

C/A

C/A

A

C/A

A

C

C

No free zones

C

C/A

C

A

C/A

A

C/A

Article 257

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

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

C/A

C/A

A

N/A

A

C

C

A

N/A

A

A

A

C/A

C/A

C/A

Article 262

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

C/A

C

A

A

C

A

C

C/A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

A

N/A

A

A

A

C/A

C/A

C/A

Article 263

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

C

C

A

A

C

A

C

A

A

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

N/A

A

C

A

C/A

C/A

C

Article 267(2)

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

C

C

C/A

A

C

A

C

C/A

C/A

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

C

C/A

A

A

C/A

C/A

C

Article 267(2)

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

C

C

A

A

C

A

C

C/A

C/A

A

C

C/A

C/A

C/A

A

C/A

A

C

C

C

C

C/A

A

A

C/A

C/A

C

Article 270

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

C

C

A

A

C

A

C

A

A

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

C

A

A

A

C/A

C/A

C

Article 271

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

C

C

A

A

C

A

C

A

A

C/A

C

C/A

A

C/A

A

C/A

A

C

C

C

C

A

A

A

C/A

C/A

C

Article 274

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

C

C

A

A

C

A

C

A

A

C/A

C

C/A

A

C/A

A

N/A

A

C

C

C

C

A

A

C/A

C/A

C

Article UCC

Negligence/Intent (N / I )

AU

BE

BG

HR

CY

CZ

DK

EL

EE

FI

FR

DE

HU

IE

IT

LV

Article 15

Intent, strict liability (no sanction)

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

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

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

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

Negligence/Intent

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Intent

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

Article 15(1)

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

N/A

Negligence/Intent

see Article 15 above

Intent/Gross Negligence

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

article 15(2)(a)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

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

Negligence/Intent

see Article 15 above

Negligence/Intent

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 15(2)(b)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

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

Negligence/Intent

see Article 15 above

Negligence/Intent

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 23(1)

strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Criminal fine: Intent or gross negligence

Negligence/Intent

see Article 15 above

Intent

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 23(2)

Intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/Intent

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 51

Intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/Intent

NO

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 108

N/A

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

N/A

Negligence/Intent

see Article 15 above

N/A

N/A

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Articles 127

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent /gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 134(1)

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

Intent

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 134(1)

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent /gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 135(1)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 135(2)

No free zones

No free zones

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

No free zones

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

No free zones

Negligence/Intent

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

Article 137(1) and (2)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent /gross negligence

Negligence/Intent

see Article 15 above

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

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 139

intent; gross negligence; strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent /gross negligence

Negligence/Intent

see Article 15 above

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

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 139

intent; gross negligence; strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent / gross negligence

Negligence/Intent

see Article 15 above

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

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 140

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent / gross negligence

Negligence/Intent

see Article 15 above

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

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 145(2)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent / gross negligence

Negligence/Intent

see Article 15 above

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

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Articles 147 and 148

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

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

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 149

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

N/A

Negligence/Intent

see Article 15 above

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

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Articles 158(3)

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent/ gross negligence

Negligence/Intent

see Article 15 above

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

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Articles 163

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

see Article 15 above

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

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 163(1)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

N/A

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 163(2)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Intent / gross negligence, a customs offense is intentional.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 166

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

see Article 15 above

Negligence

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

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 167(1)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Intent / gross negligence, a customs offense is intentional.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 167(1) second subparagraph

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 177

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

see Article 15 above

Negligence

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

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 179

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

see Article 15 above

Negligence

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

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 182

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

see Article 15 above

Negligence

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

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 185

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

see Article 15 above

Negligence

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

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 192(2)

intent; negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 211

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

see Article 15 above

Negligence

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

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 233(1)(a)

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 241

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

N/A

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 242

intent; gross negligence

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

N/A

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

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

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 244(1)

No free zones

No free zones

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

No free zones

NO

Negligence/Intent

N/A for administrative proceedings

No free zones

Negligence/Intent

N/A

Article 244(2)

No free zones

No free zones

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

No free zones

NO

Negligence/Intent

N/A for administrative proceedings

No free zones

Negligence/Intent

N/A

Article 245

No free zones

No free zones

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

No free zones

NO

Negligence/Intent

N/A for administrative proceedings

No free zones

Negligence/Intent

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

Article 245

N/A

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

see Article 15 above

Intent/gross negligence

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 257

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negiglence

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 262

Intent, strict liability (no sanction)

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

N/A

Article 263

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 267(2)

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 267(2)

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence/Intent

Negiglence

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

Negligence/Intent

see Article 15 above

Negligence

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

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 270

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 271

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article 274

intent

See Article 15 UCC

Same as ART 15 UCC

Negiglence

Negligence

Negiglence

Intent or gross negligence

Negligence/Intent

see Article 15 above

Negligence/ customs violation - intent or gross negligence.

NO except for article 414-2 CD -intent

Negligence/Intent

N/A for administrative proceedings

Negligence/Intent for Criminal cases

Negligence/Intent

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

Article UCC

Negligence/Intent (N / I )

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

Article 15

Intent

Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

Negligence/Intent

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

Negligence/Intent

Negligence / Gross Neglgigence

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

Article 15(1)

Negligence/Intent

Negligence/Intent

Negligence/Intent