2018
OFFENCE MANAGEMENT POLICY AND PROCEDURESJAMAICA CUSTOMS AGENCY
Public Version

1/4/2018

1

Contents

1.

Foreword ............................................................................................................................................... 32.

Introduction .......................................................................................................................................... 4

3.

Enforcement of the Law........................................................................................................................ 4

4.

Penalty Limits ........................................................................................................................................ 55.

Appeals and Mitigation ......................................................................................................................... 6

6.

Exercise of the Commissioner’s Mitigation Power under S.219 ........................................................... 6

7.

The Imposition of penalty for Errors and Omissions ............................................................................ 7

8.

Application of Reduced/Mitigated Penalties to Petty Offences. .......................................................... 7

9.

Reduced/Mitigated Penalties for Licenses/Permit Offenses ................................................................ 8

10.

Voluntary Disclosure Relief ............................................................................................................... 811.

The Right to be heard before a Penalty is Imposed .......................................................................... 8

12.

Citation and Notification of Penalty.................................................................................................. 8

13.

Appeals from Mitigated Penalties..................................................................................................... 9

14.

Recording and Accounting for Offenses ........................................................................................... 9

15.

Issuance of Warning Letters ............................................................................................................. 9

16.

Offence Notice (Citing of Offense) .................................................................................................... 917.

Non-Payment and Appeal after Mitigation Request ........................................................................ 918.

Outstanding Duties, Taxes and Fees ............................................................................................... 10

19.

Processing Time for Offenses.......................................................................................................... 10

20.

Offense Documentation.................................................................................................................. 10

21.

Guidance for Customs Actions in Offense Scenarios ...................................................................... 11

22.

Offence Process Flow ...................................................................................................................... 12

23.

Appendices ...................................................................................................................................... 13

1.

General Penalty Provisions .............................................................................................................................13

2.

Standardized Form of Consent/Request for the Commissioner to Mitigate Penalty .....................................15

3.

Standard Form of Appeal for Offences against the Customs Act ...................................................................16

4.

Schedule of Mitigated Offences and Penalties ...............................................................................................172

1. Foreword
A Committee was established to conduct a comprehensive review of the offence management process
within the Jamaica Customs Agency (JCA). The Committee reviewed the offense process and procedures
and made recommendations concerning the most efficient and effective way of processing offenses
having regard to the need to balance trade facilitation and protecting the society. These include,
ensuring that the recommended process and procedures are consistent with best practices andinternational standards where applicable. The recommendations of the Committee have been
incorporated into this new Offense Management Policy and Procedures for the JCA.
This document outlines the JCA’s new approach to dealing with offenses and penalties administratively
and aims to simplify the offense process by:
1.
2.
3.
4.
5.

Delegating the processing and finalization of some offences to line Managers in charge of stations where
offenses occur;
Fully utilizing Information Communication Technology (ICT) in the process;
Making the overall offence process simpler for the trader;
Reducing the time to process offences; and,
Making the process and procedures for processing offences more transparent

The new approach recognizes that the levying of penalties for offenses of the Customs Law is notintended as a means of revenue collection. Instead, it is aimed at fostering and encouraging
compliance. As such, supervisors and managers should engage with traders to address situations thatgave rise to offenses against the Customs Law.
The imposition and processing of some penalties have been delegated to Managers. This is intended toaddress offenses of a less serious nature or at a lower end of noncompliance. Serious offences willcontinue to be dealt with by the Commissioner or though specialized Units.
Most offenses arise because of errors in declaration resulting in false declaration or excess goods or
mistakes where customs cannot prove dishonesty or intent to defraud the revenue; or offenses
concerning licences and permits for goods which are restricted or are regulatory controlled. The
processing of such offenses have been delegated to Managers using a Schedule of pre-mitigatedamounts of penalties.
As such, a reduced penalty equivalent to the duty should be imposed where a declaration madecontains an error or omission which resulted in the declaration being incorrect. However, Managers
must be guided by their authority as set out in this policy and procedures document. Such authority
must not be exceeded without the approval or acquiescence of the Commissioner.
It is hoped that the Policies and Procedures set out in this document and the annexed Offence
Processing User Guide will serve as an aid for the processing of offences in the Customs System and will
modernise the processing of Customs offences and make the process more efficient.

___________________________________
Mrs. Velma Ricketts-Walker
CEO & Commissioner of Customs

1st April 20183

REVISED OFFENSE POLICY AND PROCEDURES
2. Introduction
A Customs offence is any offense or attempted offense of the Customs law. The levying of penalties foroffenses of the Customs law is not intended as a means of revenue collection, but more, as a means offostering and encouraging compliance. Hence, in the case of a first offence which is not serious,
consideration should be given to issuing a warning letter.
Any action giving rise to a breach of the Customs laws is an offense. This document outlines the Jamaica
Customs Agency’s (JCA’s) approach to dealing with offenses and penalties administratively and aims tomodernize the offense process by:
6. Delegating the processing and finalization of some offenses to line Managers in charge ofstations where offenses occur;
7. Fully utilizing Information Communication Technology (ICT) in the process;8. Making the overall offense process simpler for the trader;
9. Reducing the time to process offenses; and,10. Making the process and procedures for processing offenses more transparent
Additionally, Supervisors and Managers should engage with traders to address the problems which may
give rise to offenses. The imposition of penalties which are delegated to Managers is intended toaddress offenses of a less serious nature or at a lower end of noncompliance. Serious offences willcontinue to be dealt with by the Commissioner or through specialized Units.

3. Enforcement of the Law
There is no single source listing all Customs offences and penalties and the various Customs offences
and their related penalties are incorporated in various provisions of the Customs Laws. Likewise, thequantum of penalties varies from provision to provision.
The Customs Act predates the Revised Kyoto Convention (RKC) and other similar international customs
instruments dealing with modern Customs formalities such as the World Trade Organization Trade
Facilitation Agreement (WTO-TFA). Hence, there is no detailed procedure set out in the Customs Act todeal administratively with offenses.
The main administrative provisions addressing the issue of penalties and offences in a general way areprovided for in sections 217 and 219 of the Customs Act.
Section 217 provides that:“Where a penalty is prescribed for the commission of an offence under this Act or any regulations made thereundersuch offence shall be punishable by a penalty not exceeding the penalty so prescribed; provided that where by reasonof the commission of any offence the payment of any customs duty has or might have been evaded the penalty
imposed shall, unless the court for special reasons thinks fit to order otherwise, and without prejudice to the powerof the court to impose a greater penalty, be not less than treble the amount of duty payable.”4

Notwithstanding the penalties applicable for any offence by virtue of any relevant section or by virtue ofs.217, the Commissioner has been empowered to administratively settle (that is, to impose a lower orno penalty at all based on the request of the offender and the circumstances of the offence). This isprovided for in s.219 which states that:“Subject to the approval of the Minister (which approval may be signified by general directions to the Commissioner)and notwithstanding anything contained in s.217, the Commissioner may mitigate or remit any penalty or restore
anything seized under the customs laws at any time prior to the commencement of proceedings in any court against
any person for an offence against the customs laws or for the condemnation of any seizure.”

In the past, the Commissioner’s power under s.219 was exercised on a case by case basis. This approach
may not have been the most objective and transparent way of administering an offense regime.
The consequences of either seeking or not seeking mitigation will be more transparent and objective
going forward. An alleged offender will therefore have the following options upon being cited for an
offense under the Customs Act.
1. Request that the offence be settled administratively based on mitigating factors (Seek mitigation
under s.219) and if the appropriate Customs official (Unit Manager or Commissioner, as
stipulated in this policy) agrees that mitigation is applicable, pays the reduced penalty as per
published schedule for the relevant offence.
2. Where the alleged offender does not dispute the offence and there are no mitigating
circumstances and hence mitigation is inapplicable, the alleged offender should pay the penalty
amount as per the Customs Act.
3. Where the alleged offender disputes the commission of the offence or claims innocence thenthe alleged offender may object/appeal the decision of Customs. Note that this is not a request
for mitigation but an appeal and should be treated as such.
4. Where the alleged offender takes no action within 30 days after being cited and after
subsequent communication and reminders then consideration should be given to enforcement
actions. These may include; suspension of previously granted authorization or privilege such as
revocation of AEO or Green Lane status, or court action or any other recourse legally orprocedurally available.
Based on the above, it is crucial for the JCA to properly and clearly explain to the alleged offender
his/her rights and the possible options available for resolution and seek to ascertain the course ofaction the alleged offender wishes to pursue after the offense has been cited.

4. Penalty Limits
The Customs Act provides for the imposition of penalties in varied forms. This includes, fixed scaling
penalties such as, not exceeding a fixed amount (S.223 – penalty for not providing documents); treble
the import duties or treble the value plus forfeiture (S.211 – penalty for concealment or diversion of
duty relief – Ss.32 and 33); a fixed amount or treble the value of the goods (S.209 – false declaration).
As noted above, s.217 also sets general limits on penalties.

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The unpredictable manner in which penalties are imposed under the Customs Act is not consistent withgood governance and does not foster compliance. Hence, the Agency has now developed a schedule
which lists the penalties to be imposed under items “1” and “2” of section three above.
This schedule lists all the offences under the Customs Act, the normal penalties applicable where
mitigation is not an option, and a fixed penalty to be imposed where mitigation is applicable. In addition
to these penalties or in lieu, there may be other sanctions such as “warnings” or suspension of
authorization, approval or privilege granted.
See attached schedule for further information.

5. Appeals and Mitigation
The preparation of a schedule of penalties means that penalties being imposed by the Manager of a Unit
would already have been known and hence no need for further mitigation by the Commissioner unlessthe offense is outside the authority given to Managers.
However, in cases where the offense itself is being contested (where the offender disputes the offense
or claims innocence), the alleged offender should still have recourse to an appeal process – note again,that this is distinct from a request for mitigation.
Such an appeal shall be dealt with by the Internal Review Committee in an expeditious manner; that is,within one or two business days.

6. Exercise of the Commissioner’s Mitigation Power under S.219
The approval of reduced amounts exhibited in the schedule to this policy represents amounts alreadymitigated by the Commissioner and must be deemed applicable for the relevant offences.
Hence, there is no need for a subsequent referral to the Commissioner for a decision. However, an
alleged offender must request mitigation and consent to the Commissioner mitigating to benefit fromreduced penalties in the circumstances already approved for reduced penalties under this policy. The
circumstances are:

Offenses involving errors and omissions materially affecting declarations to Customs;
Offenses with a maximum penalty not exceeding one million dollars; and,
Offenses regarding permits and licenses.

Note: The decision to accept a request for reduced penalty and to apply approved mitigated penalties
at the unit level is only applicable in the circumstances delineated in sections 7, 8 and 9 for which
reduced penalties have already been approved by the Commissioner as provided for in the attached
schedule. Any mitigation request falling outside these categories must be submitted to theCommissioner by the Unit Manager.

67. The Imposition of penalty for Errors and Omissions
Many offenses will arise because of errors in declarations. These are usually in the nature of false
declarations or concealments (excess goods), or mistakes where Customs cannot prove dishonesty or
intent to defraud the revenue.
The processing of these offenses will be delegated through a system of fixed penalties or a penalty
equivalent to a percentage of the duty payable. See Penalty Schedule.
A reduced penalty equivalent to the duty payable will be imposed where a declaration made contains anerror or omission; and either of the following applies:(A)

As a result of the error or omission, an amount of duty payable has not been paid or declaredfor payment; or(B)

Would not have been paid or declared for payment(C)The entry is otherwise materially incorrect.

Note that any penalty imposed under this part is in addition to any tax and duty otherwise due under
the Customs laws.

8. Application of Reduced/Mitigated Penalties to Petty Offences.
This applies to an offence that is committed in relation to goods:(a)

The Customs value of which does not exceed one million dollars;(b)

On which duties and taxes payable does not exceed one million dollars; or(c)

On which the duties and taxes evaded or attempted to be evaded does not exceed one million
dollars.

This applies in circumstances where:(a)

A person does not dispute the commission of an offence in relation to goods falling in the
categories above; and(b)

Such person requests and consents to the offence being dealt with by the Commissioner.

A mitigated penalty equivalent to one hundred percent (100%) of the applicable duties and taxes may
be imposed.
The payment of a sum satisfactory to the Commissioner indicated above should relieve an offender offurther liability to prosecution for the offence in respect of which payment has been made. An
admission in writing of the commission of an offence by an offender should not, where theCommissioner declines to exercise her power be admissible as evidence in any prosecution for theoffence.

79. Reduced/Mitigated Penalties for Licenses/Permit Offenses
Offenses regarding permits and licenses will result in the application of a fixed reduced penalty as
provided for in the schedule sanctioned by the Commissioner.

10.

Voluntary Disclosure Relief

Where a purported offender discovers and voluntarily discloses a contravention prior to documentary
review by Customs, no penalty should be imposed. Such disclosure should be made in writing andbefore the Agency begins to make enquiries in relation to any Customs compliance, assessment andduty issues.
Voluntary disclosure relief is only available where the disclosure concerns submission of inaccurate or
incomplete, or non-submission, of information to the Commissioner which resulted in an incorrect duty
or tax assessment in respect of goods.
Voluntary Disclosure Relief is not available for license and permit offenses.
In the absence of detailed rules promulgated by the Commissioner; any decision concerning Voluntary
Disclosure Relief must be sanctioned by the Commissioner.

11.

The Right to be heard before a Penalty is Imposed

The Officer who cites the offense or his superior should inform the alleged offender of the imposition of
the penalty.
The alleged offender should be given the opportunity to explain or present any further information to
be taken into account including, any reasonable excuse and any:Additional information that may not have been taken into account; orMitigating circumstances that warrant reduction of the normal penalty upon request

12.

Citation and Notification of Penalty

The Officer citing the offense/offence should:Consider the facts of the case;Consider grounds for reasonable excuse or mitigation;

Consider any aggravating factors;Consider any representations made;

Where necessary, consult with supervisor/manager;

Decide whether imposing a penalty is the appropriate course of action and

Based on the above, make recommendation for the imposition of a penalty.

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The Supervisor or Manager will decide the amount of any penalty based on the Schedule of MitigatedPenalties and impose the penalty.
The Supervisor or Manager must apply the scheduled reduced penalty where mitigation has beenrequested and there are acceptable mitigating circumstances.
Mitigating or aggravating circumstances noted by the officer, Supervisor or Manager must be
documented in their comments in the electronic system.

13.

Appeals from Mitigated Penalties

In case of disagreement with either a warning letter, liability to penalty or the amount of the penalty, an
alleged offender has recourse to a review by the Internal Review Committee, after depositing the fullamount of penalty imposed.

14.

Recording and Accounting for Offenses

All offenses dealt with administratively are to be recorded/processed in the Asycuda World Customs
Management System and a Supervisor or Manager should approve the case in the system and this will
be retained and available as a record for that offence/offender.

15.

Issuance of Warning Letters

The recommended approach is to issue a warning letter in relation to a first offence which is notconsidered serious and to impose a penalty if further offenses occur. Offences not considered serious
are those falling within the scope of sections 6, 7 and 8 of this policy. The standardized Warning letter
template must be followed. The issuance of a warning letter should be authorized by the responsible
Director.

16.

Offence Notice (Citing of Offense)

An Offence Notice/Offense Citation should be issued where the Customs Act is offenseed. A warning
letter is not to be issued in lieu of such a notice but where applicable and appropriate under this policy,
only in lieu of penalty.
The issuance of an Offence Notice should be authorized by either the unit’s Supervisor or Manager.
The standardized template for the Offence Notice should be used by the Agency and copies of all
correspondence, including any response to the notice should be uploaded in the Asycuda World
Customs Management System.
The standardized request for reduced/mitigated penalty and consent for the Commissioner to mitigate
should be utilized to request mitigation.

17.

Non-Payment and Appeal after Mitigation Request

Where there is an appeal of the decision of Customs after a request for mitigation, the full amount ofpenalty provided for under the Customs Act must be deposited prior to any such appeal where themitigation or reduced penalty was not granted.

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Where there is an appeal against a reduced penalty or where mitigation was granted, such amounts to
be deposited prior to appeal must not be less than the reduced/mitigated penalty.
The amounts to be deposited upon any request for mitigation or to benefit from any reduced penalty
approved by the Commissioner must not be less than the reduced/mitigated penalty that will beapplicable if such mitigation/request for reduced penalty is granted as provided for in the attached
schedule.

18.

Outstanding Duties, Taxes and Fees

The issuance of a Warning Letter or an Offence Notice is without prejudice to any liability to customs
duty, taxes and fees. Where an offense gives rise to an outstanding liability, the liability should be
pursued in the normal way and is not affected in any way by decisions to issue a warning or impose
penalties.

19.

Processing Time for Offenses

The processing of offenses at the Unit level should be done within the same business day that theoffence is committed or latest by the following business day, once the alleged offender accepts the
Offence Notice, does not dispute the offense and makes the relevant payment.
In the case where an Offence Notice is being challenged, the appeal should be dispatched immediately
to the Director or the Internal Review Committee which should make its decision by the following
business day the latest.

20.

Offense Documentation

Except for a Warning Letter, which may also be delivered electronically to the offender’s email address
supplied to the JCA, Offence Notices or related receipts acknowledging payments, which may also bedelivered electronically if agreed to by the alleged offender or his representative; the issuance ofphysical documents should be avoided where possible. Instead, the preference should be for electronicmeans of communication which may be confirmed or followed up by other means.
The JCA may email all relevant documentation to the declarant’s (importer or broker) email address
which is registered with Customs and confirm receipt where this is a more convenient method ofcommunicating with the Declarant.
Offense records should be created using the automated Customs Management System with electronic
copies of all relevant or associated documents uploaded as attachments.
The offenders’ records or files should be in an electronic form and should move between or among
Customs participants by the granting of access to such records. All processing should be done
electronically.
Offenders’ electronic records may include the following documents as attachments where necessary:
1.
2.
3.
4.

Proof of identity such as copy of national identification document (Only where necessary)Standardized Request for Reduced Penalty and Consent to Mitigate where appropriate
Offence Notice / Offense Citation
Warning Letter, if applicable105. Grounds of Appeal, if applicable
6. Any other relevant documents where necessary, appropriate or required
Supervisors and Managers should ensure that only necessary or required documents are uploaded andthat request for documents that cannot be justified or rationalized are not made or uploaded.
The Inspection Act/Comment Box should be completed in detail when processing offences in thesystem by all reviewers, data entry personnel or anyone who effects adjustment to any record.
The Supervisor is to review the creation of the electronic offense record prepared by the offense Officer
after which the Manager is to finalize the offense by ensuring that the payment is recorded or deposit oris brought to account and the offense record closed on the system without delay.
The system will generate required notifications/messages to interested parties, such as directors andsenior directors, where required as well as allow for the generation of offense reports.
Where an Offence Notice is being contested, a review panel or the reviewer may access the relevant
electronic record to continue with processing of the offense and note their decision and comments in
the Inspection Act/Comment Box prior to the finalizing of the record on the system.

21.

Guidance for Customs Actions in Offense Scenarios
SCENARIOSDETAIN

Goods Imported without permit/license and none is obtained prior toclearanceb) Cash contravening the Proceeds of Crime Act



c)



a)

Goods strictly prohibited under the Customs laws or any other
Jamaican law.
d) Goods in offense required as evidence by a competent tribunal or
Customse) Where the Commissioner or the Customs decides to prosecute an
offence rather than settle administrativelyf) Goods not falling under “a” to “e” above where the alleged offenderseeks mitigation before clearance and no deposit is made for possible
penalties and/or duties and taxesg) Goods not falling under “a” to “e” above where the alleged offenderseeks mitigation/reduced penalty and provide the required deposit
towards possible penalties and settle all outstanding duties and taxesh) Goods imported without permit/license but for which one isissued/obtained prior to clearance and penalty is imposed and duties
and taxes settledi) In all cases where penalty imposed and duties and taxes are settled
and all other Customs formalities are complied withj) In all cases where the revenue, the protection of the Jamaican society
or national security is likely to be at risk

RELEASE














Where seizure is more appropriate in case where detention is specified that course of action may be pursued. In
any case, detention may serve as a first step towards seizure.

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22.

Offence Process Flow

Offence Flow Chart (Swimlane)
Customs Officer

Start

Supervisor

Receives andreviews electronic
breach uponreceiving electronic
notification

Manager

Declarant

JCA

Internal Review
Committee

Receives andreviews breachrecord uponreceiving electronic
notification

Commissioner

C

Identifies breachIs breach being
upheld?
Registers breach in
the Customs systemafter discussion withdeclarant andsupervisor

Yes

Generate and issue
offence notice

Receives printed
offence notice

Mitigates

No
Stop
Declarant
respond?

Follow up with aview forenforcement action
if no resolution

No

Stop

Yes
B

Appeal to Internal
Review Committee/
Panel

Is mitigation
withinManager s
authority?

Yes

Mitigate based on
authority in policy &scheduleNo

Makes decision

Forward to
Commissioner for
mitigationC

Declarant claim
innocence or not
guilty?

Requests
administrative
settlement bytendering mitigating
factors and request
reduced penalty
based on scheduleand pay desposit

Does not dispute if
there are no
mitigating factors
Does not dispute if
there are no
mitigating factors

Pays and or Customs
enforcement iscarried out

B

Pays or Customs
enforcement iscarried out

Stop

Stop

Takes action

Takes no action

Accepts decisionand pays

A

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23.

Appendices1. General Penalty Provisions
S.207

General Penalty

Save as otherwise provided in section 208 any person who shall be
convicted of any offence against the customs laws for which no specificpenalty is provided shall incur a penalty of ten thousand dollars.

S.208

Penalty in case offorfeiture

Where any aircraft, ship, carriage or goods become liable to forfeiture
under the customs laws, any person who shall be knowingly concernedin the act or omission which renders the same liable to forfeiture shallbe guilty of an offence against this Act, and shall incur the penalty
provided by this Act in respect of such offence, or, where no such
penalty is provided, shall incur a penalty not exceeding treble the valueof the goods seized and any such person may be arrested and detainedby any officer, and taken before a Resident Magistrate or two Justices
to be dealt with according to law:
Provided that no person shall be arrested whilst actually on board any
aircraft or ship in the service of a foreign state or country.

S.217

Limit of Penalty

Where a penalty is prescribed for the commission of an offence under
this Act or any regulations made thereunder such offence shall bepunishable by a penalty not exceeding the penalty so prescribed;
provided that where by reason of the commission of any offence thepayment of any customs duty has or might have been evaded thepenalty imposed shall, unless the court for special reasons thinks fit toorder otherwise, and without prejudice to the power of the court toimpose a greater penalty, be not less than treble the amount of duty
payable.

S.219

Commissioner
may mitigate
penalty

Subject to the approval of the Minister (which approval may besignified by general directions to the Commissioner) andnotwithstanding anything contained in section 217, the Commissioner
may mitigate or remit any penalty or restore anything seized under thecustoms laws at any time prior to the commencement of proceedings inany court against any person for an offence against the Customs laws
or for the condemnation of any seizure.

S.220

Rewards

The Commissioner may, with the approval of the Minister, reward any
person who informs him of any offence against the customs laws orassists in the recovery of any fine or penalty.

S.240

Prosecution for
Customs
offences(1) Subject to the express provisions of the customs laws, any offences
under the customs laws may be prosecuted, and any penalty or
forfeiture imposed by the customs laws may be, sued for, prosecutedand recovered summarily, and all rents, charges, expenses and duties,
and all other sums of money whatsoever payable under the customs
laws may be recovered and enforced in a summary manner on thecomplaint of any officer.

13(2) Where a court is satisfied that a person accused of an offence under
the customs laws has absconded or, after due enquiry, cannot be foundin Jamaica, the court if satisfied, after such investigation as it thinks fit,that any goods connected with the alleged offence were imported into
the Island, or knowingly acquired, in contravention of the customs laws,
may direct the forfeiture or disposal of such goods as could have been
forfeited or disposed of under this Act if that person had been foundguilty of the offence of which he is accused.
S.241

Time limit for
prosecution

Proceedings under the customs laws may be commenced at any timewithin seven years after the date of the offence.

S.242

Alternative
Sentence

Where any court has imposed a penalty for any offence against thecustoms laws, and such penalty is not paid, the court may,notwithstanding anything contained in any other enactment, order the
defendant who is convicted of such offence, in default of payment of
the penalty adjudged to be paid, to be imprisoned, with or without hardlabour, for any term not exceeding one year, where the penalty does
not exceed one hundred thousand dollars, or five years where thepenalty exceeds one hundred thousand dollars.

S.243

Imprisonment
for second
offence

Where a penalty of fifty thousand dollars or upwards has been incurredunder the customs laws, and the defendant has previously been
convicted for an offence against the customs laws, or has previously
incurred a pecuniary penalty or forfeiture under the customs laws
which has been enforced in any court, the court may, if it thinks fit, inlieu of ordering payment of a pecuniary penalty, order the defendant tobe imprisoned, with or without hard labour, for any period notexceeding five years.

S.246

Officer may
prosecute

Any officer may prosecute and conduct any information or otherproceeding under the customs laws in respect of any offence or penalty.

S.250

Onus of proof on
defendant incertain cases

S.257A

Minister may
amend penalties
by Order(1)
In any prosecution under the customs laws, the proof that theproper duties have been paid in respect of any goods, or that the same
have been lawfully imported or exported, or lawfully put into or out of
any aircraft or ship, or lawfully transferred from one aircraft or ship toanother aircraft or ship shall lie on the defendant.
(2)
The averment that the Commissioner has elected that any
particular penalty should be sued for or recovered, or that any goods
thrown overboard, staved or destroyed were thrown overboard, staved
or destroyed to prevent seizure, or that any person is an officer, or thatany person was employed for the prevention of smuggling, or that theoffence was committed, or that any act was done within the limits ofany port, or in the waters of the Island, or over the Island, or where theoffence is committed in any port or place in the Island, the naming ofsuch port or place in any information or proceedings, shall be deemedsufficient, unless the defendant in any such case shall prove thecontrary.
The Minister may, by order subject to affirmative resolution of theHouse of Representatives, amend or vary any penalty or fine under this
Act.

14

2. Standardized Form of Consent/Request for the Commissioner to Mitigate Penalty

STANDARD FORM OF CONSENT/REQUEST FOR THE COMMISSIONER TO MITIGATE PENALTY
Name of Importer/Exporter
Importer/Exporter Contact Details
Telephone Numbers
TRN
Email AddressCompany Representative Contact Details

First Name

Last NameFirst Name

Last Name

Importer/Exporter
Seal/Stamp

Status of Company Representative
Customs Broker Details
Clearance Declaration Reference
Information

Declaration Number

Customs Office Code

Declaration Date

Item Nos.

Nature of Offense
Reasons/Grounds for Seeking
Commissioner’s Mitigation.
(Mitigating Factors on which application isbased)
Additional Evidence and Supporting
Documents Supplied to Customs

Request to Commissioner

Applicant’s Declaration

AS THE IMPORTER/EXPORTER OF THE GOODS/ARTICLES I DO NOT CONTEST THE INFRACTION COMMITTED AND CONSENTWITHOUT DURESS TO THE COMMISSIONER OF CUSTOMS IMPOSING AND REQUIRING THAT I PAY A REDUCED/MITIGATEDPENALTY AS REQUESTED BY ME.
By signing this application form, I accept and understand that this application does not guaranteethat I will receive a reduced penalty. I acknowledge that any information and supporting
documentation supplied to the Commissioner of Customs is done voluntarily in order to facilitate
the processing of this application.

I furthermore acknowledge that the information provided by me, is to the best of my knowledge
both true and correct, and that I understand that any incorrect or inaccurate information or
documentation submitted may adversely affect the processing of this application and may alsoamount to an offence under the Customs Act.
Applicant’s Signature
Date: DD/MM/YY//
Customs Broker Declaration
I believe the information and facts stated in this Application for Mitigation of Penalty are true to(Where Authorised By Importer to act in
the best of my knowledge, information and belief and I am duly authorized by the Importer of therelation to the processing of this offence)
goods to sign this application on their behalf.
Customs Broker’s Signature
Customs Broker Number
Date: DD/MM/YY//
For Official Use Only
Internal Reference No.
Receipt Date

DD/MM/YY:

/

15

/

3. Standard Form of Appeal for Offences against the Customs Act

STANDARD FORM OF APPEAL FOR OFFENCES AGAINST THE CUSTOMS ACTName of Individual/Business
Telephone Numbers

TRN

Email AddressFirst Name

Middle Name

Surname

Telephone Numbers

TRN

Email AddressFirst Name

Middle Name

SurnameTrading Name
Telephone Number

Broker No.

Declaration Number

Customs Office CodeContact Details

Company Representative Contact
Details

Customs Broker
Trading Name
Contact Details

Email Address
Declaration Date

Clearance Declaration Details

Reasons/Grounds of Appeal

Additional Evidence and Supporting
Documents Supplied to Customs

1.
2.
3.
4.
5.

Appellant Signature

Date: DD/MM/YY//

For Official Use Only
Internal Reference No.
Receipt Date

DD/MM/YY:

/

16

/

Item Nos.

4. Schedule of Mitigated Offences and Penalties
Offence
Sections
51

Offence

Customs Act

Description

Penalty

Arrival Procedure

100,000.00

Mitigated Penalty Under S. 219

Policy Reference

100,000.00

Paragraphs
6, 7 & 8

55

Interference with seal

200,000.00

200,000.00

Paragraphs
6, 7 & 856

64

100% of duty. Where goods are
not dutiable, 100% of value

Paragraphs

Unlawful discharge

Not less than treble import duties andtaxes and not more than treble valueof goods plus forfeiture

Officer accommodation

100,000.00

50,000.00

Paragraphs

6, 7 & 8

6, 7 & 8
65.6

Advance report of aircraft/ship

1,000,000.00 and Forfeiture

500,000.00

Paragraphs
6, 7 & 866

Non-compliance with S. 65

Refusal to grant clearance

Refusal to grant clearance

Paragraphs
6, 7 & 8

68

Account of cargo to be provided

1,000,000.00 and Forfeiture

500,000.00

Paragraphs
6, 7 & 871

Master to answer questions

100,000.00

100,000.00

Paragraphs
6, 7 & 8

72

Wrongful breaking bulk

1,000,000.00 and Forfeiture

500,000.00

Paragraphs
6, 7 & 8

79

Bullion and Coin

100,000.00

100,000.00

Paragraphs
6, 7 & 8

94.2

Illegal Disembark/loading

Paragraphs
100,000.00

106

139

144

Interference with goods in private
warehouse

100,000.00

6, 7 & 8
Paragraphs

100,000.00

100,000.00

6, 7 & 8

Offense of sections 133 to 138(Loading and Exportation ofGoods)

Paragraphs
100,000.00

100,000.00

6, 7 & 8

Export restriction

100,000.00

100,000.00

Paragraphs
6, 7 & 8

17

Offence
Sections
149

150

Offence

Customs Act

Mitigated Penalty Under S. 219

Policy Reference

Description
Offense of sections 145 to 148(Loading of Goods)

PenaltyForfeiture and 200,000.00

200,000.00

Paragraphs

Interfering with secured goods

50,000.00 and Forfeiture

6, 7 & 8
50,000.00

Paragraphs
6, 7 & 8

155

168

179

209

Short loading of bonded goods

Paragraphs
Forfeiture and 100.000.00

100,000.00

6, 7 & 8

Not less than treble import duties andtaxes and not more than treble valueof goods plus forfeiture

100% of duty. Where goods are
not dutiable, 100% of value

Paragraphs

Coastwise cargo Sunday
prohibition

50,000.00 and forfeiture of goods andaircraft or ship may be seized anddetained until payment of penalty

No penalty where permission is
given

Paragraphs

False declaration

500,000.00 or treble the value of thegoods, whichever is greater

100% of duty.

Paragraphs

Goods not declared in content

6, 7 & 8

6, 7 & 8

6, 7 & 8
210

210.1

211

Permits/Licenses

Forfeiture and Not less than treble
import duties and taxes and not morethan treble value of goods plus
forfeiture

In the case of a business,
100,000.00 and 50,000.00 for
individuals per shipment/bill of
lading. Where treble the importduties/taxes and treble thevalue is less than the 100,000.00
or 50,000.00 for a business orindividual respectively thentreble the value or import duties
should be imposed as thepenaltyParagraphs

Evading Customs Laws regarding
imported or exported goods

Forfeiture and Not less than treble
import duties and taxes and not morethan treble value of goods plus
forfeiture

100% of duty. Where goods are
not dutiable, 100% of value

Paragraphs

Concealed goods

Forfeiture and Not less than treble
import duties and taxes and not morethan treble value of goods plus
forfeiture

100% of duty. Where goods are
not dutiable, 100% of value

Paragraphs

6, 7 & 8

6, 7 & 8

6, 7 & 8

Note:
The Authority of Managers to mitigate is limited to the sections of the Customs Act listed in this schedule and to the amounts stipulated in relation to
the relevant section as provided for in this schedule.
Mitigated amounts denoted ad valorem (as a percentage of duties and taxes or values) are limited to situations where either the value or duties andtaxes do not exceed One Million Dollars.

18