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 |
|
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: |
|
|
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 |