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

Section 96 of the Customs Act. Customs may impose a penalty where the delay or other irregularity concerns the procedure for the exit of goods from the customs territory of the Union provided for in the Code, at a minimum of EUR 50 and a maximum of EUR 3.500. The penalty shall be imposed on the person responsible for the performance of the obligation to which the irregularity or omission relates. Section 99 of the Customs Act. Customs offence [infringement]. A person who intentionally or through gross negligence infringes the obligation laid down in the Code to lodge a customs declaration or to carry out the procedure for the export of goods from the customs territory of the Union shall be sentenced, unless other legislation provides for a more severe penalty and the offence is not punishable as a minor customs clearance offence, for a customs offence to a fine. However, a customs infringement shall not be convicted if an increase in duty or an error fee has been imposed.

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;

Section 96 of the Customs Act. Customs may impose a penalty where the delay or other irregularity concerns the discharge of a customs procedure as provided for in the Code, at a minimum of EUR 50 and a maximum of EUR 3.500. The penalty shall be imposed on the person responsible for the performance of the obligation to which the irregularity or omission relates. Customs Act 304/2016, Section 99 one who deliberately or out of gross negligence breaches an obligation on the procedure for presentation of goods to customs must be fined for a customs offence, unless more severe punishment for this action is provided elsewhere in the law and the action is not punishable as a light customs declaration offence no sentence will be given for a customs offence if a duty increase or penalty fee has been assessed in the matter

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 in accordance with of the Code;

Section 96 of the Customs Act. Customs may impose a penalty where the delay or other irregularity concerns the discharge of a customs procedure as provided for in the Code, at a minimum of EUR 50 and a maximum of EUR 3.500. The penalty shall be imposed on the person responsible for the performance of the obligation to which the irregularity or omission relates. Section 99 of the Customs Act. Customs offence [infringement]. Anyone who intentionally or through gross negligence infringes the obligation to discharge the customs procedure laid down in the Code or in a regulation adopted on the basis thereof shall be sentenced to a fine, unless a more severe penalty is provided for elsewhere in the law and the act is not punishable as a minor customs clearance offence, for a customs offence. However, a customs infringement shall not be convicted if an increase in duty or an error fee has been imposed.

Customs Act 304/2016, Section 96 customs may assess a penalty fee if a delay or other error applies to exportation from the Union customs territory, as provided in the Code or in regulation given on the basis thereof a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied. Section 99 of the Customs Act. Customs infringement. Anyone who intentionally or through gross negligence infringes the obligation to discharge the customs procedure laid down in the Code or in a regulation adopted on the basis thereof shall be sentenced to a fine, unless a more severe penalty is provided for elsewhere in the law and the act is not punishable as a minor customs clearance offence, for a customs offence. However, a customs infringement shall not be convicted if an increase in duty or an error fee has been imposed.

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

Section 96 of the Customs Act. Customs may impose a penalty where the delay or other irregularity concerns the discharge of a customs procedure as provided for in the Code, at a minimum of EUR 50 and a maximum of EUR 3.500. The penalty shall be imposed on the person responsible for the performance of the obligation to which the irregularity or omission relates. Section 99 of the Customs Act. Customs offence [infringement]. Anyone who intentionally or through gross negligence infringes the obligation to discharge the customs procedure laid down in the Code or in a regulation adopted on the basis thereof shall be sentenced to a fine, unless a more severe penalty is provided for elsewhere in the law and the act is not punishable as a minor customs clearance offence, for a customs offence. However, a customs infringement shall not be convicted if an increase in duty or an error fee has been imposed.

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

According to Chapter 6, Section 6 of the Criminal code the following are grounds for reducing the punishment: significant pressure, threat or a similar influence that has affected the commission of the offence, strong empathy or an exceptional and sudden temptation that has led to the offence, the exceptionally great contribution of the injured party or a corresponding circumstance that has been conducive to decreasing the capability of the offender to conform to the law, and reconciliation between the offender and the injured person, other attempts of the offender to prevent or remove the effects of the offence or his or her attempt to further the clearing up of the offence.

According to Chapter 6, Section 5 of the Criminal code the following are grounds for increasing the punishment: the methodical nature of the criminal activity, commission of the offence as part of the activity of an organised criminal group, commission of the offence for remuneration and the criminal history of the offender, if the relation between it and the new offence, due to the similarity between the offences or otherwise, shows that the offender is apparently heedless of the prohibitions and commands of the law.

Customs Act 304/2016, Section 99 one who deliberately or out of gross negligence breaches an obligation on the procedure for presentation of goods to customs must be fined for a customs offence, unless more severe punishment for this action is provided elsewhere in the law and the action is not punishable as a light customs declaration offence no sentence will be given for a customs offence if a duty increase or penalty fee has been assessed in the matter

Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code

Section 96(1) of the Customs Act. Paragraph 4. Customs may impose a penalty in the event of total or partial non-compliance with the condition of the authorisation granted by Customs, at least EUR 50 and a maximum of EUR 3.500. The penalty shall be imposed on the person responsible for the performance of the obligation to which the irregularity or omission relates.

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.

A penalty fee can be imposed on both a natural person and a legal person, a fine only on a natural person. A legal person may be fined for tax fraud and aggravated tax fraud.

Section 96 of the Customs Act (304/2016). Penalty fee [Error fee]. Customs may impose a penalty where the delay or other irregularity concerns the removal of goods from customs supervision as provided for in the Code or a regulation adopted pursuant to it, between EUR 50 and a maximum of EUR 3 500. The penalty shall be imposed on the person responsible for the performance of the obligation to which the irregularity or omission relates. Section 99 of the Customs Act. Customs offence [infringement]. If, intentionally or through gross negligence, he infringes the obligation laid down in the Code or a regulation adopted on the basis of it to carry out a procedure for the removal of goods from customs supervision, he shall be sentenced, unless the act is punishable elsewhere by law, and the offence is not punishable as a minor customs clearance offence, to a fine for a customs offence. However, a customs infringement shall not be convicted if an increase in duty or an error fee has been imposed. Chapter 29, Section 1 of the Criminal Code Which causes or attempts to cause the non-imposition or underimposition of the tax or the undue refund of the tax must be punished for tax evasion (amount of tax avoided between EUR 3 000 and EUR 20 000). Chapter 29, Section 2 of the Criminal Code If tax fraud is aimed at (1) substantial economic gain or (2) the offence is committed in a particularly structured manner and the tax fraud is aggravated, even when assessed as a whole, the offender must be punished for serious tax fraud (above EUR 20 000). Chapter 29, Section 3 of the Criminal Code If tax fraud, taking into account the amount of financial advantage sought or other circumstances related to the offence, is negligible when viewed as a whole, the offender must be punished for minor tax fraud (avoided tax of between EUR 300 and EUR 3 000).

Tullilaki (304/2016) 96 §. Virhemaksu. Tulli voi määrätä virhemaksua, jos viivästys tai muu virheellisyys koskee koodeksissa tai sen nojalla annetussa asetuksessa säädettyä tavaroiden tavaroiden esittämistä Tullille tai tullimenettelyn päättämistä, vähintään 50 ja enintään 3 500 euroa. Virhemaksu määrätään sille, jonka vastuulle velvoitteen täyttäminen, jota virheellisyys tai laiminlyönti koski, on säädetty tai määrätty. Customs Act 304/2016, Section 99 one who deliberately or out of gross negligence breaches an obligation on the procedure for presentation of goods to customs must be fined for a customs offence, unless more severe punishment for this action is provided elsewhere in the law and the action is not punishable as a light customs declaration offence no sentence will be given for a customs offence if a duty increase or penalty fee has been assessed in the matter.

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;

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;

Customs Act 304/2016, Section 96 customs may assess a penalty fee if a delay or other error applies to the removal or destruction of marks placed by customs authorities on goods, packaging or transport equipment, as provided in the Code or in regulation given on the basis thereof. a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied

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;

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

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

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

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

Section 96 of the Customs Act. Penalty fee [Error fee]. Customs may impose a penalty where the delay or other irregularity concerns the introduction of goods into the customs territory of the Union or the procedure for the exit of goods from the customs territory of the Union, as provided for in the Code, at a minimum of EUR 50 and a maximum of EUR 3.500. Customs Act 304/2016, Section 99 one who deliberately or out of gross negligence breaches an obligation on the procedure for giving out information or a document that is to be given for customs duties of a customs declaration or otherwise, as provided in the Code or a regulation given on the basis thereof must be fined for a customs offence, unless more severe punishment for this action is provided elsewhere in the law and the action is not as a light customs declaration offence No sentence will be given for a customs offence if a duty increase or penalty fee has been assessed in the matter

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 in accordance with of the Code;

Section 96 of the Customs Act (304/2016). Penalty fee [Error fee]. Customs may impose a penalty where (1) the delay referred to in Article 95(1)(1) or (2) concerns a customs procedure which does not impose a customs duty or where the amount of duty is negligible and no duty increase has been imposed, between EUR 50 and a maximum of EUR 3.500; 2) the incompleteness, irregularity or omission referred to in Article 95(1)(3) or (4) concerns a customs procedure which does not impose a customs duty or where the amount of duty is negligible and no duty increase has been imposed, at a minimum of EUR 50 and a maximum of EUR 15.000; 3) the delay or other inaccuracy concerns the introduction of goods into the customs territory of the Union as provided for in the Code or a regulation adopted pursuant to it, with a minimum of EUR 50 and a maximum of EUR 3.500. The penalty shall be imposed on the person responsible for the performance of the obligation to which the irregularity or omission relates.

An increase in the duty may be imposed if a duty is to be imposed. A penalty fee [error fee] may be imposed if no duty has been ordered.

a duty increase at least 50 and at most 2.500 / 3.500 euros or a duty increase of at most 30 % / 100 %

a duty increase at least 50 and at most 2.500 / 3.500 euros or a duty increase of at most 30 % / 100 %

Section 95 of the Customs Act (304/2016). Duty increase. Customs may increase the amount of duty payable where (1) the customs declaration or any other information or document prescribed for customs taxation or requested by Customs has been submitted after the prescribed or prescribed time limit, by at least EUR 50 and a maximum of EUR 2 500; (2) the obligation referred to in paragraph 1 shall be fulfilled only upon request by Customs, up to a maximum of EUR 3.500; The customs declaration, other information or document referred to in paragraph 1 is valid or incorrect or the obligation to declare has been totally or partially neglected, not exceeding 30 %; The customs declaration, the other information or document referred to in paragraph 1 is incomplete or incorrect, or the obligation to declare has been totally or partly neglected with intent or gross negligence and the procedure was liable to cause customs duties not to be imposed by more than 100 %. Where the act or omission concerned only part of the goods, the increase shall be imposed only in respect of those goods.

Customs Act 304/2016, Section 99 one who deliberately or out of gross negligence breaches an obligation on the procedure for giving out information or a document that is to be given for customs duties of a customs declaration or otherwise, as provided in the Code or a regulation given on the basis thereof must be fined for a customs offence, unless more severe punishment for this action is provided elsewhere in the law and the action is not punishable as a light customs declaration offence no sentence will be given for a customs offence if a duty increase or penalty fee has been assessed in the matter Act No 425/2009 amending Chapter 46 of the Criminal Code, Section 9 if the customs declaration offence, given the small likelihood of the threat of any unjustified economic benefit or the other circumstances connected with the offence, is deemed petty when assessed as a whole, the offender shall be sentenced for a petty customs declaration offence Act No 425/2009 amending Chapter 46 of the Criminal Code, Section 15 Restrictive provision When neglecting a reporting obligation or obligation to provide information is of minor significance or in the case of any other minor violation of a procedural provision, it is not deemed an offence within the meaning of Sections 1 - 5, 7 - 10, and 12 of this Chapter.

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;

Section 96 of the Customs Act. Customs may impose a penalty where incomplete or incorrect information or a document has been provided in the application procedure or in order to obtain a preferential tariff.

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

According to Chapter 6, Section 6 of the Criminal code the following are grounds for reducing the punishment: significant pressure, threat or a similar influence that has affected the commission of the offence, strong empathy or an exceptional and sudden temptation that has led to the offence, the exceptionally great contribution of the injured party or a corresponding circumstance that has been conducive to decreasing the capability of the offender to conform to the law, and reconciliation between the offender and the injured person, other attempts of the offender to prevent or remove the effects of the offence or his or her attempt to further the clearing up of the offence.

According to Chapter 6, Section 5 of the Criminal code the following are grounds for increasing the punishment: the methodical nature of the criminal activity, commission of the offence as part of the activity of an organised criminal group, commission of the offence for remuneration and the criminal history of the offender, if the relation between it and the new offence, due to the similarity between the offences or otherwise, shows that the offender is apparently heedless of the prohibitions and commands of the law.

Customs Act 304/2016, Section 99 one who deliberately or out of gross negligence breaches an obligation on the procedure for giving out information or a document that is to be given for customs duties of a customs declaration or otherwise, as provided in the Code or a regulation given on the basis thereof must be fined for a customs offence, unless more severe punishment for this action is provided elsewhere in the law and the action is not punishable as a light customs declaration offence. no sentence will be given for a customs offence if a duty increase or penalty fee has been assessed in the matter Act No 425/2009 amending Chapter 46 of the Criminal Code, Section 9 if the customs declaration offence, given the small likelihood of the threat of any unjustified economic benefit or the other circumstances connected with the offence, is deemed petty when assessed as a whole, the offender shall be sentenced for a petty customs declaration offence Act No 425/2009 amending Chapter 46 of the Criminal Code, Section 15 Restrictive provision When neglecting a reporting obligation or obligation to provide information is of minor significance or in the case of any other minor violation of a procedural provision, it is not deemed an offence within the meaning of Sections 1 - 5, 7 - 10, and 12 of this Chapter.

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;

Tullilaki 96 §: Virhemaksu. Tulli voi määrätä virhemaksua, jos viivästys tai muu virheellisyys koskee koodeksissa säädettyä tavaroiden tuontia unionin tullialueelle tai vientiä unionin tullialueelta koskevaa menettelyä, vähintään 50 ja enintään 3.500 euroa. Customs Act 304/2016, Section 99 one who deliberately or out of gross negligence breaches an obligation on the procedure for giving out information or a document that is to be given for customs duties of a customs declaration or otherwise, as provided in the Code or a regulation given on the basis thereof must be fined for a customs offence, unless more severe punishment for this action is provided elsewhere in the law and the action is not punishable as a light customs declaration offence. no sentence will be given for a customs offence if a duty increase or penalty fee has been assessed in the matter

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;

According to Chapter 8, Section 6 of the Penal Code, a punishment may not be imposed if ten years have elapsed from the date of the offense, if the most severe punishment provided for the offense is imprisonment for a maximum of two years or a fine. A punishment may not be imposed if twenty years have elapsed from the date of the offence, if the maximum penalty provided for the offence is imprisonment for more than two years and at most eight years.

Chapter 8 of the Penal Code Section 1: The right to prosecute expires in two years from the date of the commission of the crime, if the most severe punishment is a fine; in five years, if the most severe punishment is imprisonment for over a year and at most two years; and in ten years, if the most severe punishment is imprisonment for more than two years and at most eight years.

According to Chapter 6, Section 6 of the Criminal code the following are grounds for reducing the punishment: significant pressure, threat or a similar influence that has affected the commission of the offence, strong empathy or an exceptional and sudden temptation that has led to the offence, the exceptionally great contribution of the injured party or a corresponding circumstance that has been conducive to decreasing the capability of the offender to conform to the law, and reconciliation between the offender and the injured person, other attempts of the offender to prevent or remove the effects of the offence or his or her attempt to further the clearing up of the offence.

According to Chapter 6, Section 5 of the Criminal code the following are grounds for increasing the punishment: the methodical nature of the criminal activity, commission of the offence as part of the activity of an organised criminal group, commission of the offence for remuneration and the criminal history of the offender, if the relation between it and the new offence, due to the similarity between the offences or otherwise, shows that the offender is apparently heedless of the prohibitions and commands of the law.

According to Chapter 6, Section 3 of the Penal Code, when imposing a sentence, all the grounds affecting the amount and type of the sentence and the uniformity of the penal practice must be taken into account. Pursuant to Chapter 6, Section 4 of the Penal Code, the punishment must be measured in such a way that it is in proportion to the damage and danger of the crime, the motives for the act and the other guilt of the perpetrator.

The criminality of tax evasion presupposes an intentional attitude towards the consequence, ie the unlawful avoidance of taxes or the attempt to have a similar consequence.

Chapter 29, Section 1 of the Criminal Code Which causes or attempts to cause the non-imposition or underimposition of the tax or the undue refund of the tax must be punished for tax evasion (amount of tax avoided between EUR 3 000 and EUR 20 000). Chapter 29, Section 2 of the Criminal Code If tax fraud is aimed at (1) substantial economic gain or (2) the offence is committed in a particularly structured manner and the tax fraud is aggravated, even when assessed as a whole, the offender must be punished for serious tax fraud (above EUR 20 000). Chapter 29, Section 3 of the Criminal Code If tax fraud, taking into account the amount of financial advantage sought or other circumstances related to the offence, is negligible when viewed as a whole, the offender must be punished for minor tax fraud (avoided tax of between EUR 300 and EUR 3 000).

Same as for 15(1) + A penalty fee [An error fine] is imposed if the proceedings are considered to be negligent. The act is punishable by a fine for a customs offense if the proceedings are considered to be gross negligence or willful misconduct.

Section 96 of the Customs Act. Customs may impose a penalty where the delay or other irregularity concerns the discharge of a customs procedure as provided for in the Code, at a minimum of EUR 50 and a maximum of EUR 3.500. The penalty shall be imposed on the person responsible for the performance of the obligation to which the irregularity or omission relates. Section 99 of the Customs Act. Customs infringement. Anyone who intentionally or through gross negligence infringes the obligation to discharge the customs procedure laid down in the Code or in a regulation adopted on the basis thereof shall be sentenced to a fine, unless a more severe penalty is provided for elsewhere in the law and the act is not punishable as a minor customs clearance offence, for a customs offence. However, a customs infringement shall not be convicted if an increase in duty or an error fee has been imposed. Chapter 46, Section 7 of the Criminal Code. A person who neglects the obligation to provide information provided in customs legislation or in fulfilling such an obligation provides false or incomplete information so that the act is conducive to causing (1) a failure to impose a tax, imposing such a tax too low or unduly refunding such a tax, (2) setting the security for a customs debt too low, or (3) import or export of goods in violation of a provision or condition provided in law or on the basis of law, shall be sentenced, unless the act is punishable as a tax fraud offence or smuggling offence, for a customs declaration offence to a fine or to imprisonment for at most one year and six months. Chapter 46, Section 8 of the Criminal Code. If in the customs declaration offence (1) the act is conducive towards securing considerable economic benefit, (2) the offence is committed in a particularly planned manner, or (3) the offence is committed as part of the activity of an organized criminal group or professionally and the customs declaration offence is aggravated also when assessed as a whole, the offender shall be sentenced for an aggravated customs declaration offence to imprisonment for at least four months and at most three years. Chapter 46, Section 9 of the Criminal Code. If the customs declaration offence, taking into consideration the pettiness of the danger of unjustified economic benefit or the other circumstances connected with the offence, is to be deemed petty when assessed as a whole, the offender shall be sentenced for a petty customs declaration offence to a fine.

Section 98 of the Customs Act. When assessing the amount of the penalty fee [error fee], the author's co-operation with Customs to clarify the matter is taken into account. An error fee shall not be imposed if the act or omission as a whole is insignificant or the imposition of a penalty fee [error fee] must otherwise be considered manifestly unreasonable. According to Chapter 6, Section 6 of the Criminal code the following are grounds for reducing the punishment: significant pressure, threat or a similar influence that has affected the commission of the offence, strong empathy or an exceptional and sudden temptation that has led to the offence, the exceptionally great contribution of the injured party or a corresponding circumstance that has been conducive to decreasing the capability of the offender to conform to the law, and reconciliation between the offender and the injured person, other attempts of the offender to prevent or remove the effects of the offence or his or her attempt to further the clearing up of the offence.

Section 98 of the Customs Act. The determination of the penalty fee [error fee] is based on an overall assessment. In assessing the amount, account must be taken of the reprehensibility of the procedure, its frequency and the financial situation of the perpetrator. In addition, the assessment must take into account the benefit sought or the harm caused by the procedure, if identifiable. The penalty fee [error fee] shall remain in force notwithstanding the cessation of the customs debt or the repayment of the duty if the reasons for which the penalty fee [error fine] was imposed still exist. According to Chapter 6, Section 5 of the Criminal code the following are grounds for increasing the punishment: the methodical nature of the criminal activity, commission of the offence as part of the activity of an organised criminal group, commission of the offence for remuneration and the criminal history of the offender, if the relation between it and the new offence, due to the similarity between the offences or otherwise, shows that the offender is apparently heedless of the prohibitions and commands of the law.

An penalty fee [error fine] is imposed if the proceedings are considered to be negligent. The act is punishable by a fine for a customs offense if the proceedings are considered to be gross negligence or willful misconduct.

Section 96 of the Customs Act (304/2016) Penalty fee [Error fee]. Customs may impose a penalty where the delay or other irregularity concerns the removal of goods from customs supervision as provided for in the Code or a regulation adopted pursuant to it, between EUR 50 and a maximum of EUR 3 500. The penalty shall be imposed on the person responsible for the performance of the obligation to which the irregularity or omission relates. Section 99 of the Customs Act Customs infringement. If, intentionally or through gross negligence, he infringes the obligation laid down in the Code or a regulation adopted on the basis of it to carry out a procedure for the removal of goods from customs supervision, he shall be sentenced, unless the act is punishable elsewhere by law, and the offence is not punishable as a minor customs clearance offence, to a fine for a customs offence. However, a customs infringement shall not be convicted if an increase in duty or an error fee has been imposed.

a penalty fee at least 50 and at most 3 500 euros or duty increase at least 50 and at most 2 500 euros, at most 30 percent

a penalty fee at least 50 and at most 3 500 euros or duty increase at least 50 and at most 2 500 euros, at most 30 percent

The imposition of a penalty fee and a duty increase is an administrative sanction. Conviction for a customs offense is again a criminal sanction. A penalty fee and duty increase may be imposed on both a natural person and a legal person. Only a natural person can be punished for a customs offense. Negligence is sufficient to impose a penalty fee and a duty increase. The imposition of a fine for a customs offense requires intent or gross negligence.

Pursuant to Section 96 (1) (3) of the Customs Act (304/2016), the Customs may impose a penalty fee if the delay or other error relates to the temporary storage of goods or transfer out of customs supervision provided for in the Code or a decree issued thereunder.Customs Act 304/2016, Section 95 paragraph 1 point 3 a customs declaration, another piece of information as mentioned in point 1, or a document has been given incomplete or with errors, or the obligation to notify has been wholly or partially neglected, duty can be increased by no more than 30 percent if an action or negligence mentioned in the first paragraph has applied to only part of the goods, the duty increase will be assessed only in regard to these goods According to Customs Act (304/2016), Section 99 (1) (1), one who intentionally or through gross negligence violates the provisions for the temporary storage of goods, or transfer out of customs supervision, provided for in the Code or a regulation issued thereunder, shall be punished by a fine, unless a more severe punishment is prescribed by law elsewhere and is not punishable as a petty customs declaration offense. However, according to section 99 (3) of the Customs Act, a customs violation is not convicted if an increase a duty increase or a penalty fee has been ordered in the matter.

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;

Imposing a penalty fee is an administrative sanction. Conviction for a customs offense is again a criminal sanction. A penalty fee can be imposed on both a natural person and a legal person. Only a natural person can be convicted of a customs offense. Negligence is sufficient to impose an error fee. The imposition of a fine for a customs offense requires intent or gross negligence.

Pursuant to Section 96 (1) (3) of the Customs Act (304/2016), the Customs may impose a penalty fee if the delay or other error relates to the temporary storage of goods provided for in the Code or a decree issued thereunder. According to Customs Act (304/2016), Section 99 (1) (1), one who intentionally or through gross negligence violates the provisions for the temporary storage of goods provided for in the Code or a regulation issued thereunder, shall be punished by a fine, unless a more severe punishment is prescribed by law elsewhere and is not punishable as a petty customs declaration offense. However, according to section 99 (3) of the Customs Act, a customs violation is not convicted if a duty increase or a penalty fee has been ordered in the matter.

Imposing a penalty fee is an administrative sanction. Conviction for a customs offense is again a criminal sanction. A penalty fee can be imposed on both a natural person and a legal person. Only a natural person can be convicted of a customs offense. Negligence is sufficient to impose a penalty fee. The imposition of a fine for a customs offense requires intent or gross negligence.

Pursuant to Section 96 (1) (3) of the Customs Act (304/2016), the Customs may impose a penalty fee if the delay or other error relates to the temporary storage of goods provided for in the Code or a decree issued thereunder. According to Customs Act (304/2016), Section 99 (1) (1), one who intentionally or through gross negligence violates provisions for the temporary storage of goods provided for in the Code or a regulation issued thereunder, shall be punished by a fine, unless a more severe punishment is prescribed by law elsewhere and is not punishable as a petty customs declaration offense. However, according to section 99 (3) of the Customs Act, a customs violation is not convicted if an increase a duty increase or a penalty fee has been ordered in the matter.

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;

Imposing a penalty fee is an administrative sanction. Conviction for a customs offense is again a criminal sanction. A penalty fee can be imposed on both a natural person and a legal person. Only a natural person can be convicted of a customs offense. Negligence is sufficient to impose a penalty fee. The imposition of a fine for a customs offense requires intent or gross negligence.

According to Customs Act 304/2016, Section 96 (1)(3) customs may assess a penalty fee if a delay or other error applies to unloading of the goods presented to the customs authority as well as as temporary warehousing of goods or other customs-approved treatment or use referred to in the Code other than placement under a customs procedure, as provided in the Code or in regulation given on the basis thereof a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied / Pursuant to Article 99(1)(1) of the Customs Act (304/2016), one who intentionally or through gross negligence infringes unloading of the goods presented to the customs authority as well as as temporary warehousing of goods or other customs-approved treatment or use referred to in the Code other than placement under a customs procedure, as provided for in the Code or a decree adopted thereunder, shall be punished for a customs offense unless a more severe penalty is provided for elsewhere in the Act and the offense is not punishable as a minor customs clearance offense, for a customs offense. However, under Section 99(3) of the Customs Act, a customs infringement is not to be imposed if a duty increase or a penalty fee has been imposed

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;

Imposing a penalty fee is an administrative sanction. Conviction for a customs offense is again a criminal sanction. A penalty fee can be imposed on both a natural person and a legal person. Only a natural person can be convicted of a customs offense. Negligence is sufficient to impose a penalty fee. The imposition of a fine for a customs offense requires intent or gross negligence.

According to Customs Act 304/2016, Section 96 (1)(3) customs may assess a penalty fee if a delay or other error applies to presentation of goods to thecustoms authority, as provided in the Code or in regulation given on the basis thereof a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied / Pursuant to Article 99(1)(1) of the Customs Act (304/2016), one who intentionally or through gross negligence infringes the presentation of goods to the customs authority, as provided for in the Code or a decree adopted thereunder, shall be punished for a customs offense unless a more severe penalty is provided for elsewhere in the Act and the offense is not punishable as a minor customs clearance offense, for a customs offense. However, under Section 99(3) of the Customs Act, a customs infringement is not to be imposed if a duty increase or a penalty fee has been imposed

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

Imposing a penalty fee is an administrative sanction. Conviction for a customs offense is again a criminal sanction. A penalty fee can be imposed on both a natural person and a legal person. Only a natural person can be convicted of a customs offense. Negligence is sufficient to impose a penalty fee. The imposition of a fine for a customs offense requires intent or gross negligence.

According to Customs Act 304/2016, Section 96 (1)(3) customs may assess a penalty fee if a delay or other error applies to importation of goods into the Union customs territory, as provided in the Code or in regulation given on the basis thereof a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied / Pursuant to Article 99(1)(1) of the Customs Act (304/2016), one who intentionally or through gross negligence infringes the customs territory of the Union, the importation of goods into the customs territory of the Union, as provided for in the Code or a decree adopted thereunder, shall be punished for a customs offence unless a more severe penalty is provided for elsewhere in the Act and the offence is not punishable as a minor customs clearance offence, for a customs offence. However, under Section 99(3) of the Customs Act, a customs infringement is not to be imposed if a duty increase or a penalty fee has been imposed.

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;

N/A: There are no free zones in Finland on the land border with a third country

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;

Imposing a penalty fee is an administrative sanction. Conviction for a customs offense is again a criminal sanction. A penalty fee can be imposed on both a natural person and a legal person. Only a natural person can be convicted of a customs offense. Negligence is sufficient to impose a penalty fee. The imposition of a fine for a customs offense requires intent or gross negligence.

Customs Act 304/2016, Section 96 customs may assess a penalty fee if a delay or other error applies to importation of goods into the Union customs territory, as provided in the Code or in regulation given on the basis thereof a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied / Pursuant to Article 99(1)(1) of the Customs Act (304/2016), one who intentionally or through gross negligence infringes the customs territory of the Union, the importation of goods into the customs territory of the Union, as provided for in the Code or a decree adopted thereunder, shall be punished for a customs offence unless a more severe penalty is provided for elsewhere in the Act and the offence is not punishable as a minor customs clearance offence, for a customs offence. However, under Section 99(3) of the Customs Act, a customs infringement is not to be imposed if a duty increase or a penalty fee has been imposed.

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;

Imposing a penalty fee is an administrative sanction. Conviction for a customs offense is again a criminal sanction. A penalty fee can be imposed on both a natural person and a legal person. Only a natural person can be convicted of a customs offense. Negligence is sufficient to impose a penalty fee. The sentencing of a customs offense requires intent or gross negligence.

According to Customs Act 304/2016, Section 96 (3), customs may assess a penalty fee if a delay or other error applies to the temporary storage of goods or their transfer out of customs supervision a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied Under Section 99(1)(1) of the Customs Act (304/2016), one who intentionally or through gross negligence violates the temporary storage of goods or their removal from customs supervision, a fine must be imposed for the customs offense, unless a more severe penalty is provided for elsewhere in the Act and the act is not punishable as a minor customs clearance offense. However, under Section 99(3) of the Customs Act, a customs infringement is not to be imposed if an increase in duty or an error fee has been imposed.

The criminality of tax fraud prerequisites an intentional attitude towards the consequence, ie the unlawful avoidance of taxes or the attempt to have a similar consequence.

According to Chapter 29, Section 1 of the Penal Code, which causes or attempts to cause the tax not to be imposed or to be imposed too low, or the tax is unduly refunded, shall be punished for tax fraud (amount of avoided taxes between scale EUR 3,000 - 20,000). ,According to Chapter 29, Section 2 of the Penal Code, if the tax fraud is aimed at 1) substantial financial gain or 2) the crime is committed in a particularly systematic manner and the tax fraud is also gross as a whole, the offender must be punished for aggravated tax fraud (avoided taxes exceeding 20,000 euros) under Chapter 29, Section 3 of the Penal Code, taking into account the amount of economic gain sought or other factors related to the crime, is generally judging to be insignificant, the offender must be punished for a petty tax fraud (the amount of avoided taxes is between scale 300-3,000 euros).

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;

Imposing an e penalty fee is an administrative sanction. Conviction for a customs offense is again a criminal sanction. A penalty fee can be imposed on both a natural person and a legal person. Only a natural person can be convicted of a customs offense. Negligence is sufficient prerequisite to impose a penalty fee. The sentencing of a customs offense requires intent or gross negligence.

Customs Act 304/2016, Section 99 (1) (1), one who deliberately or out of gross negligence breaches an obligation on the procedure for giving out information or a document that is to be given for customs duties of an entry summary declaration or otherwise, as provided in the Code or a regulation given on the basis thereof must be fined for a customs offense, unless more severe punishment for this action is provided elsewhere in the law and the action is not punishable as a light customs declaration offense no sentence will be given for a customs offense if a duty increase or a penalty fee has been assessed in the matter. Pursuant to Section 96 (1) (3) of the Customs Act (304/2016) the customs may impose a penalty fee by no less than 50 and no more than 3 500 euros for a delay or anotner error concerning an entry summary declaration.

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

N/A - Pursuant to sections 80 and 81 of the Customs Act (304/2016), the sale of goods by compulsory auction and destruction may be considered if the customs debt has not been paid within the time limit. However, this is characterized as a coercive measure and not an administrative or criminal sanction.

Finally the use of coercive measure is also applied. On the other hand the described failure above may also lead to withdrawal for granted authorization or license.

Furthermore pursuant to Section 96 (1) (4) of the Customs Act (304/2016), the Customs may impose a penalty fee by no less than 50 and no more than 3 500 euros for an error concerning compliance with an authorization granted by the Customs or any other decision concerning an individual case. Otherwise same as art.15 (2) (a) as regards penalty fee.

Pursuant to Accounting Act (1336/1997) Chapter 8, Section 4, Subsection 3, a person who deliberately or by gross negligence fails to retain accounting material in accordance with Chapter 2, Section 10 of the mentioned law, shall be sentenced to a fine (a criminal penalty by 1-120 day fines for an accounting offence. Otherwise same as art. 15 (2) (a) as regards petty customs clearance offence.

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;

Pursuant to Section 96 (1) (4) of the Customs Act (304/2016), the Customs may impose a penalty fee by no less than 50 and no more than 3 500 euros for an error concerning compliance with an authorization granted by the Customs or any other decision concerning an individual case.

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;

Imposing a penalty fee is an administrative sanction. A penalty fee can be imposed on both a natural person and a legal person. Negligence is sufficient to impose a penalty fee.

Pursuant to Section 96 (1) (4) of the Customs Act (304/2016), the Customs may impose a penalty fee by no less than 50 and no more than 3 500 euros for an error concerning compliance with an authorization granted by the Customs or any other decision concerning an individual case.

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

Same as for art. 15 (1) and same as for art. 15 (2) (a) as regards customs clearance offence and petty customs clearance offence

imprisonment for at most one year and six months or 1 - 120 day-fine (customs declaration offence) or 1-120 day-fine (petty customs declaratin offence)

Act No 425/2009 amending Chapter 46 of the Criminal Code, Section 7 stipulates that a person who neglects the reporting obligation or the obligation to provide information provided in customs legislation or in fulfilling such an obligation provides false or incomplete information so that the act is conducive to causing (1) a failure to impose a tax, imposing such a tax too low or unduly refunding such a tax, (2) setting the security for a customs debt too low, or (3) import or export of goods in violation of a provision or condition provided in law or on the basis of law, shall be sentenced, unless the act is punishable as a tax fraud offece referred to in Capter 29 of Criminal Code, sections 1 through 3, a regulation or smuggling offense referred to in sections 1 through 4 of the present Chapter, or a violation involving failure of notification of currency as referred to in section 9 of the Act on the Control of Currence at the Border of the European Community (653/2007), for a customs declaration offense to a fine or to imprisonment for at most one year and six months. According to Chapter 46 of the Criminal Code, Section 9 (425/2009)i if the customs declaration offense, taking into consideration the pettiness of the danger of unjustified economic benefit or the other circumstances connected with the offense, is to be deemed petty when assessed as a whole, the offender shall be sentenced for a petty customs declaration offense to a fine

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;

According to Customs Act 304/2016, Section 96 (1) (2), if incompleteness, error or negligence as mentioned in Section 95 paragraph 1 point 3 or 4 applies to customs procedure in which no duty is assessed or in which the amount of duty is small and no duty increase has been assessed, or if an inadequate or erroneous piece of information or document has been given in the application procedure or in order to receive customs privileges a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied

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;

According to Customs Act 304/2016, Section 95 (1) (3), if a customs declaration, another piece of information as mentioned in point 1, or a document has been given incomplete or with errors, or the obligation to notify has been wholly or partially neglected, a duty can be increased by no more than 30 cent. if an action or negligence mentioned in the first paragraph has applied to only part of the goods, the duty increase will be assessed only in regard to these goods.

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;

Act No 425/2009 amending Chapter 46 of the Criminal Code, Section 15 Restrictive provision When neglecting a reporting obligation or obligation to provide information is of minor significance or in the case of any other minor violation of a procedural provision, it is not deemed an offense within the meaning of Sections 1 - 5, 7 - 10, and 12 of this Chapter. A person who is an accomplice to an offense committed during or after the importation of goods shall not be sentenced for the offense referred to in Sections 6 or 6(a) of this Chapter. Sections 6 or 6(a) of this Chapter shall not apply to a person living in the same household as the offender, and who only uses or consumes property obtained by the offender for ordinary needs in the joint household.

imprisonment for at most one year and six months or 1 - 120 day-fine (customs declaration offense) or 1-120 day-fine (petty customs declaratin offense)

Act No 425/2009 amending Chapter 46 of the Criminal Code, Section 7 stipulates that a person who neglects the reporting obligation or the obligation to provide information provided in customs legislation or in fulfilling such an obligation provides false or incomplete information so that the act is conducive to causing (1) a failure to impose a tax, imposing such a tax too low or unduly refunding such a tax, (2) setting the security for a customs debt too low, or (3) import or export of goods in violation of a provision or condition provided in law or on the basis of law, shall be sentenced, unless the act is punishable as a tax fraud offense referred to in Capter 29 of Criminal Code, sections 1 through 3, a regulation or smuggling offence referred to in sections 1 through 4 of the present Chapter, or a violation involving failure of notification of currency as referred to in section 9 of the Act on the Control of Currency at the Border of the European Community (653/2007), for a customs declaration offense to a fine or to imprisonment for at most one year and six months. According to Chapter 46 of the Criminal Code, Section 9 (425/2009), if the customs declaration offense, taking into consideration the pettiness of the danger of unjustified economic benefit or the other circumstances connected with the offense, is to be deemed petty when assessed as a whole, the offender shall be sentenced for a petty customs declaration offense to a fine

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;

Notice, the content in this column has beentransferred to the column below where it belongs.

Pursuant to section 98 (2) of the Customs Act (304/2016), a penalty fee shall not be imposed if the act or omission as a whole is insignificant or the imposition of a penalty fee must otherwise be considered manifestly unreasonable. Pursuant to section 98 (3) of the Customs Act, a penalty fee remains in force notwithstanding the cessation of the customs debt or the repayment of the duty if the reasons on the basis of which the penalty fee has been imposed still exist. Pursuant to section 98 (4) of the Customs Act, the provisions of the Act on Tax and Duty Increases (781/2013) prescribed by a separate decision on tax increases and tax decisions also apply to the penalty fee and the Customs decision.

Pursuant to section 20 of the Act on the Enforcement of Taxes and Payments (706/2007), the right to enforce a penalty fee expires 5 years after the beginning of the year following that in which it was imposed .

Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision on a penalty fee must be notified to the debtor within 3 years of the incurrence of the customs debt or within 5 years if the act could have resulted in criminal proceedings.

According to the last sentence of section 98 (1) of the Customs Act (304/2016), the author's co-operation with Customs is taken into account when considering the amount of the penalty fee. Pursuant to section 98 (2) of the Customs Act, a penalty fee is not imposed if the act or omission as a whole is insignificant or the imposition of a penalty fee must otherwise be considered manifestly unreasonable.

According to section 98 (1) of the Customs Act (304/2016), the imposition of a penalty fee is based on an overall assessment, in which case the correctness of the procedure, the frequency and the financial position of the perpetrator must be taken into account when assessing the amount of the penalty fee. In addition, the assessment must take into account the benefit sought or the harm caused by the procedure, if identifiable. Under section 98 (3) of the Customs Act, a penalty fee remains in force notwithstanding the cessation of the customs debt or the repayment of the duty if the reasons on the basis of which the penalty fee was imposed still exist.

According to Customs Act (304/2016), Section 96 (1) (2), if incompleteness, error or negligence as mentioned in Section 95 paragraph 1 point 3 or 4 applies to customs procedure in which no duty is assessed or in which the amount of duty is small and no duty increase has been assessed, or if an inadequate or erroneous piece of information or document has been given in the application procedure or in order to receive customs privileges a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied

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;

Imposing a duty increase is an administrative sanction. The duty increase may be imposed on both natural and legal persons. Negligence is sufficient for a duty increase to be imposed.

Pursuant to section 20 of the Act on the Enforcement of Taxes and Fees (706/2007), the right to enforce a duty increase expires 5 years after the beginning of the year following that in which it was imposed.

Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision to impose a duty increase must be notified to the payer within 3 years of the incurrence of the customs debt or within 5 years if the act could have led to criminal proceedings.

According to the last sentence of section 98 (1) of the Customs Act (304/2016), the author's co-operation with Customs is taken into account when considering the amount of the duty increase. Pursuant to section 98 (2) of the Customs Act, a duty increase is not imposed if the act or omission as a whole is insignificant or the imposition of a duty increase must otherwise be regarded as manifestly unreasonable.

According to section 98 (1) of the Customs Act (304/2016), the imposition of a duty increase is based on an overall assessment, in which case in assessing the amount of duty increase, account must be taken of the reprehensibility of the procedure, its frequency and the financial situation of the perpetrator. In addition, the assessment shall take into account the benefit sought or the harm caused by the proceeding, if identifiable. Under section 98 (3) of the Customs Act, a duty increase remains in force notwithstanding the cessation of the customs debt or repayment of the duty if the reasons on the basis of which the duty increase is imposed still exist.

Customs Act 304/2016, Section 95 (1) (3) a customs declaration, another piece of information as mentioned in point 1, or a document has been given incomplete or with errors, or the obligation to notify has been wholly or partially neglected, duty can be increased by no more than 30 percent if an action or negligence mentioned in the first paragraph has applied to only part of the goods, the duty increase will be assessed only in regard to these goods

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;

a penalty fee at least 50 and at most 15 000 euros or a duty increase at least 50 and at most 2500 euros, or at most 3 500 euros, or at least 30 percent or at least 100 percent may be imposed a natural person.

Conviction for a customs offense or an offense referred to in Chapter 16, Section 4b, Paragraphs 1-2 of the Criminal Code is a criminal sanction for which a punishment can only be imposed on a natural person. Sentencing requires intent or gross negligence. Non compliance with the obligation referred to in Article 15 of the Code and section 102 (2) of the Customs Act may be enhanced in accordance with section 104 of the Customs Act by a penalty fee. The impositon of a penalty fee and a duty increase is an administrative sanction which may be imposed both a natural person and a legal person

punishment by a fine or by imprisonment of up to three months for insubordination towards a customs officer, unless a more severe penalty is provided for the act in other legislation (applies Act 317/2016 Chapter 16, Section 4 (b), Subsection 2).

Pursuant to section 20 of the Act on the Enforcement of Taxes and Fees (706/2007), the right to enforce a duty increase expires 5 years after the beginning of the year following that in which it was imposed.

According to Chapter 8, Section 6 of the Penal Code, a punishment may not be imposed if ten years have elapsed from the date of the offense, if the most severe punishment provided for the offense is imprisonment for a maximum of two years or a fine. Pursuant to Chapter 8, Section 13 of the Penal Code, the right to enforce a fine expires 5 years after the date of the final judgment, unless a fine has been imposed on the fined person before that date.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision on a penalty fee must be notified to the debtor within 3 years of the incurrence of the customs debt or within 5 years if the act could have resulted in criminal proceedings.Pursuant to section 20 of the Act on the Enforcement of Taxes and Payments (706/2007), the right to enforce a duty increase and a penalty fee expires 5 years after the beginning of the year following that in which it was imposed.

According to Chapter 8, Section 1, Subsection 1 of the Penal Code, the right to prosecute a crime expires unless the charge is brought within two years, if the most severe punishment is a maximum of one year in prison, a fine or a criminal fine. The most severe punishment shall be the punishment provided for in the penal provision applicable to the offense as the maximum punishment.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision to impose a duty increase must be notified to the payer within 3 years of the incurrence of the customs debt or within 5 years if the act could have led to criminal proceedings.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision on aduty increase and a penalty fee must be notified to the debtor within 3 years of the incurrence of the customs debt or within 5 years if the act could have resulted in criminal proceedings.

According to Chapter 6, Section 6 of the Penal Code, the grounds for mitigating punishment are: 1) significant pressure, threat or other similar circumstance that contributed to the commission of the crime; 2) strong human compassion for the offense or exceptional and sudden inducement, exceptionally high contribution of the perpetrator or other similar circumstance which has been liable to impair the perpetrator's ability to comply with the law; and 3) reconciliation between the perpetrator his efforts to facilitate the investigation of his crime. According to the last sentence of section 98 (1) of the Customs Act (304/2016), the author´s co-operation with Customs is taken into account when considering the amount of the duty increase and penalty fee. Pursuant to section 98 (2) of the Customs Act, a duty increase is not imposed if the act or omission as a whole is insignificant or the the imposition of a duty increase and penalty fee must otherwise be ragarded as manifestly unreasonable.

According to Chapter 6, Section 5 of the Penal Code, the grounds for aggravation of punishment are: 1) systematic criminal activity; 2) committing a crime as part of the activities of an organized criminal group; 3) committing an offense for remuneration; 4) the previous crime of the offender, if the relationship between it and the new offense, due to the similarity of the offenses or otherwise, shows in the perpetrator obvious disregard for the prohibitions and orders of the law.According to section 98 (1) of the Customs Act (304/2016), the imposition of a duty increase is based on an overall assessment, in which case in assessing the amount of duty increase, account must be taken of the reprehensibility of the procedure, its frequency and the financial situation of the perpetrator. In addition, the assessment shall take into account the benefit sought or the harm caused by the proceeding, if identifiable. Under section 98 (3) of the Customs Act, a duty increase remains in force notwithstanding the cessation of the customs debt or repayment of the duty if the reasons on the basis of which the increase in duty is imposed still exist. According to section 98 (1) of the Customs Act (304/2016) , the imposition of a penalty fee is based on a overall assessment, in which case the correctness of the procedure, the frequency and the financial position of the perpetrator must be taken into account when assessing the amount of the penalty fee. In addition, the assessment must take into account the benefit sought or the harm caused by the procedure, if identifiable. Under section 98 (3) of the Customs Act, a penalty fee remains in force notwithstanding the cessation of the customs debt or the repayment of the duty if the reasons on the basis of which the penalty fee was imposed still exist.

A fine shall be imposed if the proceedings are considered to be gross negligence or willful misconduct. According to Chapter 6, Section 3 of the Penal Code, when imposing a sentence, all the grounds affecting the amount and type of the sentence and the uniformity of the penal practice must be taken into account. Pursuant to Chapter 6, Section 4 of the Penal Code, the punishment must be measured in such a way that it is in proportion to the damage and danger of the crime, the motives for the act and the other guilt of the perpetrator. A duty increase shall be imposed if the incorrect procedure is considered to be negligent. A penalty fee shall be imposed if the incorrect procedure is considered to be negligent

Day fine and imprisonment may not be imposed a legal person. A penalty fee at least 50 and at most 15 000 euros or a duty increase at least 50 and at most 2500 euros, or at most 3 500 euros, or at least 30 percent, or at most 100 percent may be imposed a legal person.

According to Customs Act 304/2016, Section 99 (1) (1) one who deliberately or out of gross negligence breaches an obligation on the procedure for giving out information or a document that is to be given for customs duties of a customs declaration or otherwise, as provided in the Code or a regulation given on the basis thereof must be fined for a customs offence, unless more severe punishment for this action is provided elsewhere in the law and the action is not punishable as a light customs declaration offense no sentence will be given for a customs offense if a duty increase or a penalty fee has been assessed in the matter Act 317/2016 amending Chapter 16, Sections 4(b) and 46(14) of the Criminal Code, Chapter 16, Section 4(b)Insubordination towards a customs officer a person who refuses to provide to a customs officer information requested under Section 17 or 102(1) of Customs Act or Section 2(14) or 2(15) of Act on Crime Prevention by Customs. Customs Act (623/2015) Section 102 of Customs Act provides an obligation to provide information a person whom a customs measure concerns, directly or indirectly, must give customs, at its request and within the time frame established, all documents and information that are needed to perform the customs measure and that relate to importers, exporters, other parties to the matter, goods, transport vehicles and -vessels, passengers and transport vessel staff

Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls;

According to Chapter 8, Section 6 of the Penal Code, a punishment may not be imposed if ten years have elapsed from the date of the offense, if the most severe punishment provided for the offense is imprisonment for a maximum of two years or a fine. Pursuant to Chapter 8, Section 13 of the Penal Code, the right to enforce a fine expires 5 years after the date of the final judgment, unless a fine has been imposed on the fined person before that date.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision on a penalty fee must be notified to the debtor within 3 years of the incurrence of the customs debt or within 5 years if the act could have resulted in criminal proceedings.Pursuant to section 20 of the Act on the Enforcement of Taxes and Payments (706/2007), the right to enforce a duty increase and a penalty fee expires 5 years after the beginning of the year following that in which it was imposed.

According to Chapter 8, Section 6 of the Penal Code, a punishment may not be imposed if ten years have elapsed from the date of the offense, if the most severe punishment provided for the offense is imprisonment for a maximum of two years or a fine. Pursuant to Chapter 8, Section 13 of the Penal Code, the right to enforce a fine expires 5 years after the date of the final judgment, unless a fine has been imposed on the fined person before that date.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision on a penalty fee must be notified to the debtor within 3 years of the incurrence of the customs debt or within 5 years if the act could have resulted in criminal proceedings.Pursuant to section 20 of the Act on the Enforcement of Taxes and Payments (706/2007), the right to enforce a duty increase and a penalty fee expires 5 years after the beginning of the year following that in which it was imposed.

According to Chapter 8, Section 1, Subsection 1 of the Penal Code, the right to prosecute a crime expires unless the charge is brought within two years, if the most severe punishment is a maximum of one year in prison, a fine or a criminal fine. The most severe punishment shall be the punishment provided for in the penal provision applicable to the offense as the maximum punishment.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision to impose a duty increase must be notified to the payer within 3 years of the incurrence of the customs debt or within 5 years if the act could have led to criminal proceedings.Pursuant to sections 62 and 97 of the Customs Act (304/2016), a decision on aduty increase and a penalty fee must be notified to the debtor within 3 years of the incurrence of the customs debt or within 5 years if the act could have resulted in criminal proceedings.

According to Chapter 6, Section 6 of the Penal Code, the grounds for mitigating punishment are: 1) significant pressure, threat or other similar circumstance that contributed to the commission of the crime; 2) strong human compassion for the offense or exceptional and sudden inducement, exceptionally high contribution of the perpetrator or other similar circumstance which has been liable to impair the perpetrator's ability to comply with the law; and 3) reconciliation between the perpetrator his efforts to facilitate the investigation of his crime. According to the last sentence of section 98 (1) of the Customs Act (304/2016), the author´s co-operation with Customs is taken into account when considering the amount of the duty increase and penalty fee. Pursuant to section 98 (2) of the Customs Act, a duty increase is not imposed if the act or omission as a whole is insignificant or the the imposition of a duty increase and penalty fee must otherwise be ragarded as manifestly unreasonable.

According to Chapter 6, Section 5 of the Penal Code, the grounds for aggravation of punishment are: 1) systematic criminal activity; 2) committing a crime as part of the activities of an organized criminal group; 3) committing an offense for remuneration; 4) the previous crime of the offender, if the relationship between it and the new offense, due to the similarity of the offenses or otherwise, shows in the perpetrator obvious disregard for the prohibitions and orders of the law.According to section 98 (1) of the Customs Act (304/2016), the imposition of a duty increase is based on an overall assessment, in which case in assessing the amount of duty increase, account must be taken of the reprehensibility of the procedure, its frequency and the financial situation of the perpetrator. In addition, the assessment shall take into account the benefit sought or the harm caused by the proceeding, if identifiable. Under section 98 (3) of the Customs Act, a duty increase remains in force notwithstanding the cessation of the customs debt or repayment of the duty if the reasons on the basis of which the increase in duty is imposed still exist. According to section 98 (1) of the Customs Act (304/2016) , the imposition of a penalty fee is based on a overall assessment, in which case the correctness of the procedure, the frequency and the financial position of the perpetrator must be taken into account when assessing the amount of the penalty fee. In addition, the assessment must take into account the benefit sought or the harm caused by the procedure, if identifiable. Under section 98 (3) of the Customs Act, a penalty fee remains in force notwithstanding the cessation of the customs debt or the repayment of the duty if the reasons on the basis of which the penalty fee was imposed still exist.

According to Chapter 6, Section 3 of the Penal Code, when imposing a sentence, all the grounds affecting the amount and type of the sentence and the uniformity of the penal practice must be taken into account. Pursuant to Chapter 6, Section 4 of the Penal Code, the punishment must be measured in such a way that it is in proportion to the damage and danger of the crime, the motives for the act and the other guilt of the perpetrator.

A penalty fee or duty increase is imposed if the proceedings are considered to be negligent. The act is punishable by a fine for a customs offense if the proceedings are considered to be gross negligence or willful misconduct.

a penalty fee at least 50 and at most 15 000 euros or a duty increase at most 30 percent or at least 100 percent

a penalty fee at least 50 and at most 15 000 euros or a duty increase at most 30 percent or at least 100 percent

According to Chapter 29, Section 1 of the Penal Code, which causes or attempts to cause the tax not to be imposed or to be imposed too low, or the tax is unduly refunded, shall be punished for tax fraud (amount of avoided taxes between scale EUR 3,000 - 20,000). ,According to Chapter 29, Section 2 of the Penal Code, if the tax fraud is aimed at 1) substantial financial gain or 2) the crime is committed in a particularly systematic manner and the tax fraud is also gross as a whole, the offender must be punished for aggravated tax fraud (avoided taxes exceeding 20,000 euros) under Chapter 29, Section 3 of the Penal Code, taking into account the amount of economic gain sought or other factors related to the crime, is generally judging to be insignificant, the offender must be punished for a petty tax fraud (the amount of avoided taxes is between scale 300-3,000 euros).

According to Customs Act (304/2016), Section 96 (1) (2), if incompleteness, error or negligence as mentioned in Section 95 paragraph 1 point 3 or 4 applies to customs procedure in which no duty is assessed or in which the amount of duty is small and no duty increase has been assessed, or if an inadequate or erroneous piece of information or document has been given in the application procedure or in order to receive customs privileges a penalty fee will be assessed to one whose responsibility has been decreed or ordered to be the fulfilment of an obligation to which the error or negligence applied,

Customs Act 304/2016, Section 95 (1) (4)The customs declaration, the other information or document referred to in paragraph 1 is incomplete or incorrect, or the obligation to declare has been totally or partly neglected with intent or gross negligence and the procedure was liable to cause customs duties not to be imposed by more than 100 %.

According to Customs Act 304/2016, Section 99 (1) (1) one who deliberately or out of gross negligence breaches an obligation on the procedure for giving out information or a document that is to be given for customs duties of a customs declaration or otherwise, as provided in the Code or a regulation given on the basis thereof must be fined for a customs offence, unless more severe punishment for this action is provided elsewhere in the law and the action is not punishable as a light customs declaration offense no sentence will be given for a customs offense if a duty increase or a penalty fee has been assessed in the matter Customs Act 304/2016, Section 95 (1) (3) a customs declaration, another piece of information as mentioned in point 1, or a document has been given incomplete or with errors, or the obligation to notify has been wholly or partially neglected, duty can be increased by no more than 30 percent if an action or negligence mentioned in the first paragraph has applied to only part of the goods, the duty increase will be assessed only in regard to these goods.

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

Art. 417 § 1 ou 2 c) et 412 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction n’a pas été commise intentionnellement Art. 417 § 1 ou 2 c) et 414 CD si la marchandise est prohibée ou est du tabac manufacturé Art. 417 1 ou § 2 c) et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement

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;

-- Si marchandise sous transit : Art. 417 § 2 c) et 412 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction n’a pas été commise intentionnellement Art. 417 § 2 c) et 414 CD si la marchandise est prohibée ou est du tabac manufacturé Art. 417 § 2 c) et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement --Si une déclaration en douane d’exportation a été déposée : Art. 423, 2° et 412 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction n’a pas été commise intentionnellement Art. 423, 2° CD et 414 CD si la marchandise est prohibée ou est du tabac manufacturé Art. 423, 2° et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement

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

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

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

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 Remarque : l’article 245 CDU ne soumet pas à autorisation particulière le fait d’enter dans le territoire douanier de l’UE sans que les marchandises soient présentées en douane. En revanche, il impose que les marchandises introduites dans une zone franche soient présentées en douane, sauf excpetio, (cf. § 2 de cet article). Le manquement ici est l’absence de présentation en douane des marchandises introduites dans une zone franche.

Art. 417 § 2 c) et 412 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction n’a pas été commise intentionnellement Art. 417 § 2 c) et 414 CD si la marchandise est prohibée ou est du tabac manufacturé Art. 417 § 2 c) et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement

Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code

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.

Art. 417 § 2 c) et 412 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction n’a pas été commise intentionnellement Art. 417 § 2 c) et 414 CD si la marchandise est prohibée ou est du tabac manufacturé Art. 417 § 2 c) et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement

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;

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;

Art. 417 § 2 c) et 412 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction n’a pas été commise intentionnellement Art. 417 § 2 c) et 414 CD si la marchandise est prohibée ou est du tabac manufacturé Art. 417 § 2 c) et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement

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;

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

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

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

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

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

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;

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,

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;

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;

– La marchandise est sous transit : Art. 417 § 2 c) et 412 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction n’a pas été commise intentionnellement Art. 417 § 2 c) CD et 414 CD si la marchandise est prohibée ou est du tabac manufacturé Art. 417 § 2 c) et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement La marchandise a fait l’objet d’une déclaration en douane : idem que ci-dessus mais article 417 § 2 c) est remplacé par l’article 423, 2° CD

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;

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;

Si débarquement d’un bateau : - art. 427 1° et 414 CD la marchandise est présumée prohibée et si l’acte est non intentionnel ; - art. 427 1° et 414-2 CD si l’acte est intentionnel. Si déchargement d’un autre véhicule : **art. 417 § 2 a) et 412 CD si les marchandises ne sont pas prohibées, ne sont pas du tabac manufacturé et l’infraction n’a pas été commise intentionnellement **art. 417 § 2 a) et 414 CD si les marchandises sont prohibées ou sont du tabac manufacturé ; **art. 417 § 2 a) et 414-2 si les marchandises ne sont pas prohibées, ne sont pas du tabac manufacturé mais l’infraction a été commise intentionnellement

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;

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

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

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;

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;

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;

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;

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

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;

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;

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

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;

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;

Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls;

Article UCC Infringement UCC National law Legal nature (C / A) N/I Liability Type of the sanction Thresholds Application of sanctions Aggravating factors Mitigating factors Settlement Time limitation

C A NP LP NP LP Initiating a procedure Imposing a penalty Executing a sanction

Article 15 Providing customs authorities with false information or documents required by those Article 84 of the Customs Code

1. The acting customs authority shall impose an administrative fine on the following matters, as defined in the customs legislation:

a) by issuing a goods declaration, the accuracy of the data of the goods declaration, notification, retention of documents,

in the event of a related infringement. Btk. Pursuant to Article 396 (1)

(a) makes any other mistake, makes a mistake, makes a false statement or conceals a factual fact as to the obligation to pay into the budget or funds from the budget,

and thereby cause property damage to one or more budgets, punishable by up to three years' imprisonment for a crime.

Szabstv Article 209 (1) A person who removes non-EU goods from customs control or makes a false declaration in respect of a customs debt, other charges or circumstances relevant to the establishment or collection of a security, provided that the financial disadvantage does not exceed five hundred thousand forints, as well as attempts to commit an offense. YES YES Not to be investigated in case of administrative sanction, in case of criminal and violation sanction. If the legal facts of a customs violation are committed negligently, the perpetrator can only be held liable for the violation. YES YES Fine According to Article 84 (8) of the Customs Act, if a customs deficit occurs, the amount of the customs administrative fine is, as a general rule, 50% of the customs deficit. Pursuant to Article 84 (10) of the Customs Act, if the submission of the goods declaration, the accuracy of the data of the goods declaration, notification, retention of documents; customs supervision, customs administration matters; customs procedures; decisions relating to the application of customs legislation; duty-free; Infringements or omissions in a free zone or transit area

as a result of a customs deficit, with the exceptions set out in paragraphs 12 and 13, Article 85 (1), (3) and (4) and Article 86,

a) in the case of a natural person in the case of an infringement related to the submission of a goods declaration, the accuracy of the data of the goods declaration, notification, preservation of documents, up to HUF 100,000,

b) in the case of a violation related to customs supervision, customs administration, customs procedures and customs exemptions, up to HUF 125,000 in the case of a natural person,

c) in the case of a natural person, an amount of up to HUF 150,000 shall be established in the case of a violation related to decisions related to the application of customs legislation and a free zone or transit area. According to Article 11 of the Infringement Act, the minimum amount of a fine is five thousand forints and the highest is one hundred and fifty thousand forints.

A Btk. According to Article 50, the fine shall be imposed by determining the number of daily items of the fine and the amount corresponding to the one-day item in relation to the offender's property, income, personal circumstances and way of life, taking into account the material gravity of the offense.

(2) A person who is sentenced to a fixed term of imprisonment for a criminal offense committed for the purpose of gaining profit if he or she has adequate income or property shall also be sentenced to a fine.

(3) The minimum rate of a fine shall be thirty and the maximum rate shall be five hundred and forty-day items. The amount of an overnight item must be set at a minimum of one thousand and a maximum of five hundred thousand forints. According to Article 84 (8) of the Customs Act, if a customs deficit occurs, the amount of the customs administrative fine is, as a general rule, 50% of the customs deficit. Pursuant to Article 84 (10) of the Customs Act, if the submission of the goods declaration, the accuracy of the data of the goods declaration, notification, retention of documents; customs supervision, customs administration matters; customs procedures; decisions relating to the application of customs legislation; duty-free; Infringements or omissions in a free zone or transit area

as a result of a customs deficit, with the exceptions set out in paragraphs 12 and 13, Article 85 (1), (3) and (4) and Article 86,

a) in case of violation related to the submission of a goods declaration, the accuracy of the data of the goods declaration, notification, preservation of documents, up to HUF 500,000 for all other persons,

b) in the case of violations related to customs supervision, customs administration, customs procedures and customs exemptions, up to HUF 850,000 for all other persons,

c) in the case of violations related to decisions related to the application of customs legislation and the free zone, transit area, an amount of up to HUF 1 million shall be established for all other persons. A Btk. According to Article 50, the fine shall be imposed by determining the number of daily items of the fine and the amount corresponding to the one-day item in relation to the offender's property, income, personal circumstances and way of life, taking into account the material gravity of the offense.



(2) A person who is sentenced to a fixed term of imprisonment for a criminal offense committed for the purpose of gaining profit if he or she has adequate income or property shall also be sentenced to a fine.



(3) The minimum rate of a fine shall be thirty and the maximum rate shall be five hundred and forty-day items. The amount of an overnight item must be set at a minimum of one thousand and a maximum of five hundred thousand forints. Pursuant to Article 2 (4) of the Infringement Act, no infringement may be established if the act or omission constitutes a criminal offense, nor if the act or omission is subject to a fine imposed by law or a government decree in administrative proceedings. If the amount of property damage / customs deficit reaches HUF 500,000, no violation will be established, however, in addition to the customs administration fine, there is a place for criminal liability. Pursuant to Article 50 (2) of the Criminal Code, a person who is sentenced to a fixed term imprisonment for a criminal offense committed for the purpose of gaining profit if he or she has adequate income or property shall also be sentenced to a fine. According to Article 396 of the Criminal Code, depending on the extent of the property damage caused, it is committed in a criminal association or in the course of business. Article 85 (1) of the Customs Code sets out if the customs authorities find that

a) the infringement or related omission was not committed by falsifying or destroying documents, books and records,

b) no shortage of customs duties arises as a result of the breach of obligation or omission, or the amount of the resulting customs shortfall does not exceed HUF 30,000 in the case of a natural person and HUF 150,000 in the case of a legal person, and

(c) the person concerned commits for the first time an infringement or omission as defined in Article 84 (1), the customs authorities shall refrain from imposing a fine and shall warn the person concerned. According to Article 20 of the Infringement Act, a warning is appropriate if the infringement is of minor gravity in view of the circumstances of the offense and a sufficient deterrent effect is expected from this measure.

Pursuant to Article 21 (2), account must be taken of the liability of the person subject to the proceedings for the infringement during the two years preceding the date on which the infringement was committed. The cooperation of the person subject to the proceedings with the authorities should be taken into account as a mitigating circumstance.

Pursuant to paragraph 5, the imposition of a fine shall be considered as an attenuating circumstance if the person subject to the proceedings has compensated the victim for the damage caused by the infringement pending the decision of the infringement authority or the Court of First Instance.



Pursuant to Article 396 of the Criminal Code, the punishment of a person who compensates the property disadvantage caused by budget fraud before the prosec