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13-12-2020 11:30 am  #1


Duty assessment and wrongdoing penalty query

just wondering if anyone can help with a query regarding a wrongdoing penalty for a first time cigarette seizure.

According to the Civil Penalties 301 gov website -

‘2.5 Warning before a penalty charge
For the majority of contraventions, we will not charge a penalty unless we have issued a warning letter, for a broadly similar irregularity, within the last 2 years. Examples of ‘broadly similar irregularities’ might be:

a further serious error in a declaration (see paragraph 3.1) irrespective of the reason for the misdeclaration
any further failures to abide by Customs Freight Simplified Procedure (CFSP) approval conditions whether or not it is the same condition that is being infringed
The warning letter will detail the contravention and specifically warn that a further similar contravention within 2 years of the issue of that letter may result in a civil penalty being charged. Any further similar contravention after the 2 year period has expired will usually attract a new warning letter.

Warning letters for deficiencies in systems will explain what you need to do to correct those deficiencies and will set a time limit within which you have to correct those deficiencies. If you fail to comply with those instructions you may be liable to a civil penalty.

In the following specific circumstances, if appropriate, we may issue a penalty notice for a first contravention:

for serious errors which have a serious detrimental effect on the revenue or physical control of the goods
where a C18 demand note has been issued for a customs debt which is £10,000 or more
where traders or third-party declarants who have been given written instructions or guidance by HMRC on how to comply with their legal obligations, fail to adhere to those instructions
where a trader fails to comply with the conditions of an authorisation
If you do not agree with the warning letter or penalty notice you can appeal to the Tribunal Service (see section 6). You also have the right to a review of your case and if you are still not satisfied you will still have the right to appeal to the Tribunal Service.’

Should they have sent this for a first time offence without being given a warning first?
Also what steps do they take if it doesn’t get paid?

Many thanks

 

13-12-2020 9:07 pm  #2


Re: Duty assessment and wrongdoing penalty query

Can't advise without a bit more specific info.

Regardless of 1st offence they will nearly always issue a penalty if you have had goods seized. This is usually a percentage of the duty ''evaded'' and can be quite substantial.

The other type is a fixed penalty usually issued for having in excess of duty free allowance.

They will often issue a questionaire before issuing a penalty in the hope that you'll declare any previous misdemeanours - ignore it, it's like asking for other offences to be taking into consideration ( for which they will have no evidence!).


 
 

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