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Penalties for Contravening Customs Laws

Penalties for Contravening Customs Laws

Last Updated: 26 May, 2016 - Print

Failure to comply with Customs and Excise Laws attract various penalties and interests.  Listed below are some of the offences and the penalties and interests they attract.

 

Offences

Penalties

Smuggling as defined under Section 2 of the Customs and Excise Act

A minimum of 30% of duty prejudiced 

Clearing goods (e.g motor vehicles, motor vehicles) imported under TIP 

A minimum of 30% of duty prejudiced
Conveyance of smuggled goods:

 

i Saloons and similar category vehicles 

K50, 000

ii Pickups, Minivans and Minibuses

K60, 000

iii Trucks above 2 tonnes but less than 7 tonnes

K100, 000

iv Trucks and Vans used to conceal smuggled goods among other goods which are legally transported

K500, 000

Misclassification of Goods

A minimum of 30 percent of duty prejudiced

Failure to stop at a Customs barrier 

K50, 000

Opening, alteration or breaking a Customs Seal without customs Authority 

K50, 000

Offloading goods without a Customs officer

A minimum of 30 percent of duty involved

Customs agent facilitating smuggling and/or customs duty evasion

A minimum of 30 percent of duty prejudiced

Failure to renew a licence (Temporary stores/Bonded Warehouse/Customes Agents)

K50, 000

Failure to submit books, documents and any other in one’s possession as required by a customs officer

K50, 000

Removal of goods from a bonded warehouse, temporary stores and any other customs controlled area with customs authority

K100, 000 and written warning for first offender; thereafter suspension of license.

Expired Temporary Import Permit (TIP) where there is evidence that owner intends to re-export the vehicle.

K15,000

Diversion of goods from intended destination or a Temporary Store/Bonded Warehouse (and changing bond without approval)

K30,000

Calculators and services

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