Source: EURLEX
Language: en
Format: md

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 6.1.2023

SWD(2023) 2 final

COMMISSION STAFF WORKING DOCUMENT

Country Sheets

Accompanying the document

Report from the Commission

on the assessment of customs infringements and penalties in Member States  
  
  
Union Customs Code  
  
  
  
GENERAL COMPARATIVE TABLE

{COM(2023) 5 final}

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | Legal nature (Criminal / Administrative) | | | | | | | | | | | | | | | | | | | | | | | | | | |
|  |  | AU | BE | BG | HR | CY | CZ | DK | EL | EE | FI | FR | DE | HU | IE | IT | LV | LT | LU | MT | NL | PL | PT | RO | SK | SI | ES | SE |
| Article 15 | Providing customs authorities with false information or documents required by those | C/A | C | A | A | C | A | C | N/A | C/A | N/A | C | C/A | C/A | C/A | C | A | C/A | C | C | C | C | C/A | C | A | C | A | C/A |
| Article 15(1) |  | C | C | A | A | C | A | C/A | C/A | N/A | C | N/A | C/A | A | C/A | A | A | A | C | C | C | C | A | A | A | C/A | A | C |
| article 15(2)(a) | 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; | C/A | C | A | A | C | A | C | A | C/A | A | N/A | C/A | A | C/A | A | A | A | C | C | C | C | A | A | A | C/A | C/A | C/A |
| Article 15(2)(b) | 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; | C/A | C | A | A | C | A | C | A | C/A | A | N/A | A | A | C/A | A | A | A | C | C | C | C | A | A | A | C/A | C/A | C/A |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | A | C | A | A | C | A | C/A | A | C/A | A | N/A | A | A | C/A | A | N/A | C/A | C | C | A | N/A | N/A | A | A | C/A | A | C/A |
| Article 23(2) | 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; | C | C | A | A | C | A | C | A | C/A | A | N/A | A | A | C/A | A | N/A | C/A | C | C | C/A | N/A | N/A | A | A | C/A | A | C |
| Article 51 | 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; | C | C | A | A | C | A | C | A | C/A | C/A | C | A | A | C/A | A | A | C/A | C | C | C/A | C | A | A | A | C/A | A | C/A |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | N/A | C | A | N/A | C | N/A | N/A | C | C/A | N/A | N/A | N/A | A | C/A | A | N/A | C/A | C | C | N/A | N/A | N/A | A | C | C/A | N/A | N/A |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | C | C | A | A | C | A | C | A | C/A | C/A | C | C/A | A | C/A | A | A | A | C | C | C | N/A | A | A | A | C/A | A | C |
| Article 134(1) | 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; | C | C | A | A | C | A | C | C/A | C/A | C | C | C/A | C/A | C/A | A | C/A | A | C | C | C | C | C/A | A | C/A | C/A | C/A | C/A |
| Article 134(1) | Removal of goods from customs supervision; | C | C | C/A | A | C | A | C | C/A | C/A | C/A | C | C/A | C/A | C/A | A | C/A | A | C | C | C | C | C/A | A | C/A | C/A | C/A | C/A |
| Article 135(1) | 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; | C/A | C | A | A | C | A | C | A | C/A | C/A | C | C/A | A | C/A | A | A | A | C | C | C | C | C/A | A | A | C/A | C/A | C/A |
| Article 135(2) | 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; | No free zones | No free zones | A | A | C | A | C | A | N/A | No free zones | C | C/A | A | No free zones | A | A | A | N/A | C | No free zones | N/A | A | A | No free zones | C/A | N/A | No free zones |
| Article 137(1) and (2) | 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; | C/A | C | A | A | C | A | C | A | C/A | C/A | C | C/A | A | C/A | A | A | A | C | C | C | N/A | C/A | A | A | C/A | C/A | C/A |
| Article 139 | 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 | C/A | C | C/A | A | C | A | C | C/A | C/A | C/A | C | C/A | A | C/A | A | C/A | C/A | C | C | C | C | C/A | C | A | C/A | C/A | C/A |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | C/A | C | C/A | A | C | A | C | C/A | C/A | C/A | C | C/A | A | C/A | A | C/A | C/A | C | C | C | C | C/A | A | A | C/A | C/A | C/A |
| Article 140 | 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; | C | C | C/A | A | C | A | C | A | C | C/A | C | C/A | A | C/A | A | A | A | C | C | C | C | C/A | A | A | C/A | C/A | C/A |
| Article 145(2) | 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; | C/A | C | A | A | C | A | C | C/A | A | C/A | C | C/A | A | C/A | A | A | A | C | C | C | C | A | A | A | C/A | A | C |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | C/A | C | A | A | C | A | C | A | C | C/A | C | C/A | A | C/A | A | A | A | C | C | C | C | C/A | A | A | C/A | A | C |
| Article 149 | 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; | C | C | A | A | C | A | A | N/A | C | C/A | C | C/A | A | C/A | A | A | A | C | C | A | C | A | A | A | C/A | A | C/A |
| Articles 158(3) | Removal of goods from customs supervision; | C | C | A | A | C | A | C | C/A | C | C/A | C | C/A | A | C/A | A | C/A | A | C | C | C | C | C/A | A | A | C/A | C/A | C |
| Articles 163 | Providing customs authorities with false information or documents required by those | C | C | A | A | C/A | A | C | C/A | C | C/A | C | C/A | C/A | C/A | A | A | C/A | C | C | C | C | C/A | C | A | C/A | A | C/A |
| Article 163(1) | 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; | C/A | C | A | A | C | A | C | C/A | A | C/A | C | C/A | A | C/A | A | N/A | A | C | C | C | C | A | A | A | C/A | A | C/A |
| Article 163(2) | 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; | C/A | C | A | A | C | A | C | C/A | C | C | C | C/A | A | C/A | A | A | A | C | C | C | C | A | A | A | C/A | A | C/A |
| Article 166 | 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, | C/A | C | A | A | C | A | C | C/A | C | A | C | C/A | C/A | C/A | A | N/A | C/A | C | C | C | C | C/A | C | A | C/A | C/A | C/A |
| Article 167(1) | 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; | C/A | C | A | A | C | A | C | C/A | A | C/A | C | C/A | A | C/A | A | N/A | A | C | C | C | N/A | A | A | A | C/A | C/A | C/A |
| Article 167(1) second subparagraph | 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 | C/A | C | A | A | C | A | C | C/A | A | C/A | C | C/A | A | C/A | A | N/A | A | C | C | C | C | A | A | A | C/A | A | C |
| Article 177 | 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 | C/A | C | A | A | C | A | C | C/A | C | A | C | C/A | C/A | C/A | A | A | C/A | C | C | C | C | C/A | A | A | C/A | A | C |
| 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 179 | C/A | C | A | A | C | A | C | C/A | C | A | C | C/A | C/A | C/A | A | A | C/A | C | C | C | C | C/A | A | A | C/A | A | C |
| 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 182 | C/A | C | A | A | C | A | C | C/A | C | A | C | C/A | C/A | C/A | A | A | C/A | C | C | C | C | C/A | A | A | C/A | A | C |
| Article 185 | 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 | C/A | C | A | A | C | A | C | C/A | C | A | C | C/A | C/A | C/A | A | A | C/A | C | C | C | C | C/A | A | A | C/A | A | C |
| Article 192(2) | 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; | C | C | A | A | C | A | C | C/A | C/A | A | C | C/A | A | C/A | A | A | A | C | C | C | C | C | C | A | C/A | C/A | C |
| Article 211 | 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; | C/A | C | A | A | C | A | C | C/A | C | A | C | C/A | C/A | C/A | A | A | C/A | C | C | C | C | C/A | A | A | C/A | C/A | C |
| Article 233(1)(a) | 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; | C/A | C | A | A | C | A | C | A | C/A | C/A | C | C/A | A | C/A | A | N/A | A | C | C | A | C | C/A | A | A | C/A | C/A | C/A |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | C/A | C | A | A | C | A | C | A | C/A | N/A | C | C/A | A | C/A | A | N/A | A | C | C | A | C | A | A | A | C/A | A | C/A |
| Article 242 | Removal of goods from customs supervision; | C | C | A | A | C | A | C | C/A | C/A | C/A | C | C/A | C/A | C/A | A | A | A | C | C | C/A | C | C/A | A | A | C/A | C/A | C/A |
| Article 242(1), points (a) and (b) | 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. | C/A | C | A | A | C | A | C | A | C/A | A | C | C/A | A | C/A | A | A | A | C | C | A | C | A | A | A | C/A | A | C/A |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | No free zones | No free zones | A | A | C | A | C | A | C/A | No free zones | C | C/A | A | No free zones | A | N/A | A | C | C | No free zones | C | A | A | A | C/A | A | No free zones |
| Article 244(2) | Failure to notify, in advance, the customs authorities of the exercise of a commercial, industrial or service activity in a free zone, as provided for by Article 244 UCC | No free zones | No free zones | A | A | C | A | C | A | C/A | No free zones | C | C/A | A | No free zones | A | N/A | A | C | C | No free zones | C | A | A | A | C/A | A | No free zones |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | No free zones | No free zones | A | A | C | A | C | A | C/A | No free zones | C | C/A | C/A | No free zones | A | C/A | A | C | C | No free zones | C | A | C | A | C/A | C/A | No free zones |
| Article 245 | 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 | N/A | C | A | A | C | A | C | C/A | C/A | C | C | C/A | C/A | C/A | A | C/A | A | C | C | No free zones | C | C/A | C | A | C/A | A | C/A |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | C/A | C | A | A | C | A | C | C/A | A | C/A | C | C/A | C/A | C/A | A | N/A | A | C | C | A | N/A | A | A | A | C/A | C/A | C/A |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | C/A | C | A | A | C | A | C | C/A | A | C/A | C | C/A | A | C/A | A | N/A | A | C | C | A | N/A | A | A | A | C/A | C/A | C/A |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | C | C | A | A | C | A | C | A | A | C/A | C | C/A | A | C/A | A | C/A | A | C | C | C | N/A | A | C | A | C/A | C/A | C |
| 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 | C | C | C/A | A | C | A | C | C/A | C/A | C/A | C | C/A | A | C/A | A | C/A | A | C | C | C | C | C/A | A | A | C/A | C/A | C |
| Article 267(2) | 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; | C | C | A | A | C | A | C | C/A | C/A | A | C | C/A | C/A | C/A | A | C/A | A | C | C | C | C | C/A | A | A | C/A | C/A | C |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | C | C | A | A | C | A | C | A | A | C/A | C | C/A | A | C/A | A | C/A | A | C | C | C | C | A | A | A | C/A | C/A | C |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | C | C | A | A | C | A | C | A | A | C/A | C | C/A | A | C/A | A | C/A | A | C | C | C | C | A | A | A | C/A | C/A | C |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | C | C | A | A | C | A | C | A | A | C/A | C | C/A | A | C/A | A | N/A | A | C | C | C | C | A |  | A | C/A | C/A | C |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Negligence/Intent (N / I ) | | | | | | | | | | | | | | | |
|  | AU | BE | BG | HR | CY | CZ | DK | EL | EE | FI | FR | DE | HU | IE | IT | LV |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 15 | Intent, strict liability (no sanction) | Customs infringements do not require fraudulent intent, except in exceptional cases: — Resulting from express provisions laid down in the law such as that covered by Articles 259 and 260 LGDA relating to the production with the intention of deceiving Belgian or foreign customs of false, false or inaccurate documents; — Resulting from the special nature of certain acts which cannot be understood without an intentional element — such as refusal to exercise (Article 329 LGDA), which implies knowledge on the part of the author of the act that it hinders the performance of the duties of officials of the administration, or complicity (Article 227 LGDA), since the accomplice of the fraudster must necessarily have been aware of the fraud; | Legal entities are always punishable, while physical entities - only in the presence of intent. | Negiglence | Negligence/Intent | Negiglence | Intent, gross neligence or by simple negligence in repeated cases within 2 years | Negligence/Intent | Misdemeanour - Negligence. Direct intent for a midemeanour, deliberate intent for a crime. For a penalty payment, a prerequisite is a precept the customs authority that was not complied with during the term indicated in a warning. No intent/negligence is needed. | Negligence/Intent | NO | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 15(1) | intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | N/A | Negligence/Intent | see Article 15 above | Intent/Gross Negligence | NO | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| article 15(2)(a) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent, gross neligence or by simple negligence in repeated cases within 2 years | Negligence/Intent | see Article 15 above | Negligence/Intent | N/A | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 15(2)(b) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent, gross neligence or by simple negligence in repeated cases within 2 years | Negligence/Intent | see Article 15 above | Negligence/Intent | N/A | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 23(1) | strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Criminal fine: Intent or gross negligence | Negligence/Intent | see Article 15 above | Intent | N/A | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 23(2) | Intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/Intent | N/A | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 51 | Intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/Intent | NO | N/A | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 108 | N/A | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | N/A | Negligence/Intent | see Article 15 above | N/A | N/A | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Articles 127 | intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent /gross negligence | Negligence/Intent | see Article 15 above | Negligence | NO except for article 414-2 CD -intent | N/A | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 134(1) | intent; gross negligence | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent/ gross negligence | Negligence/Intent | see Article 15 above | Intent | NO except for article 414-2 CD -intent | N/A | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | direct or indirect intent in a criminal offence.  A criminal offence shall be considered to be committed through negligence if the person has committed it through criminal self-reliance or criminal neglect. |
| Article 134(1) | intent; gross negligence | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent /gross negligence | Negligence/Intent | see Article 15 above | Negligence | NO except for article 414-2 CD -intent | N/A | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 135(1) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent/ gross negligence | Negligence/Intent | see Article 15 above | Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 135(2) | No free zones | No free zones | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent/ gross negligence | Negligence/Intent | see Article 15 above | No free zones | NO except for article 414-2 CD -intent | N/A | N/A for administrative proceedings | No free zones | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 137(1) and (2) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent /gross negligence | Negligence/Intent | see Article 15 above | Penalty payment - Negligence / Custom offence - Intent / Gross Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 139 | intent; gross negligence; strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent /gross negligence | Negligence/Intent | see Article 15 above | Penalty payment - Negligence / Custom offence - Intent / Gross Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 139 | intent; gross negligence; strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent / gross negligence | Negligence/Intent | see Article 15 above | Penalty payment - Negligence / Custom offence - Intent / Gross Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 140 | intent; gross negligence | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent / gross negligence | Negligence/Intent | see Article 15 above | Penalty payment - Negligence / Custom offence - Intent / Gross Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 145(2) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent / gross negligence | Negligence/Intent | see Article 15 above | Penalty payment - Negligence / Custom offence - Intent / Gross Negligence | NO | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Articles 147 and 148 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent/ gross negligence | Negligence/Intent | see Article 15 above | Penalty payment - Negligence / Custom offence - Intent / Gross Negligence | NO | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 149 | intent; gross negligence | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | N/A | Negligence/Intent | see Article 15 above | Penalty payment - Negligence / Custom offence - Intent / Gross Negligence | NO | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Articles 158(3) | intent; gross negligence | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent/ gross negligence | Negligence/Intent | see Article 15 above | Penalty payment - Negligence / Custom offence - Intent / Gross Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Articles 163 | intent; gross negligence | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent, gross negligence or by simple negligence repeatedly within two years | Negligence/Intent | see Article 15 above | Penalty payment - Negligence / Custom offence - Intent / Gross Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 163(1) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | N/A | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 163(2) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Intent / gross negligence, a customs offense is intentional. | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 166 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent, gross negligence or by simple negligence repeatedly within two years | Negligence/Intent | see Article 15 above | Negligence | Yes for article 441-6 CP. For customs infringementNo, except for article 414-2 - intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 167(1) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Intent / gross negligence, a customs offense is intentional. | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 167(1) second subparagraph | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 177 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent, gross negligence or by simple negligence repeatedly within two years | Negligence/Intent | see Article 15 above | Negligence | Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 179 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent, gross negligence or by simple negligence repeatedly within two years | Negligence/Intent | see Article 15 above | Negligence | Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent | N/A | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 182 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent, gross negligence or by simple negligence repeatedly within two years | Negligence/Intent | see Article 15 above | Negligence | Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 185 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent, gross negligence or by simple negligence repeatedly within two years | Negligence/Intent | see Article 15 above | Negligence | Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent | N/A | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 192(2) | intent; negligence | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 211 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent, gross negligence or by simple negligence repeatedly within two years | Negligence/Intent | see Article 15 above | Negligence | Yes for article 441-6 CP. For customs infringement, No, except for article 414-2 – intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 233(1)(a) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/ customs violation - intent or gross negligence. | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 241 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | N/A | NO | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 242 | intent; gross negligence | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/ customs violation - intent or gross negligence. | NO except for article 414-2 CD -intent | N/A | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 242(1), points (a) and (b) | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 244(1) | No free zones | No free zones | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | No free zones | NO | Negligence/Intent | N/A for administrative proceedings | No free zones | Negligence/Intent | N/A |
| Article 244(2) | No free zones | No free zones | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | No free zones | NO | Negligence/Intent | N/A for administrative proceedings | No free zones | Negligence/Intent | N/A |
| Article 245 | No free zones | No free zones | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | No free zones | NO | Negligence/Intent | N/A for administrative proceedings | No free zones | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 245 | N/A | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent, gross negligence or by simple negligence repeatedly within two years | Negligence/Intent | see Article 15 above | Intent/gross negligence | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 257 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negiglence | NO | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 262 | Intent, strict liability (no sanction) | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/ customs violation - intent or gross negligence. | NO | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | N/A |
| Article 263 | intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/ customs violation - intent or gross negligence. | NO | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 267(2) | intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/ customs violation - intent or gross negligence. | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 267(2) | intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence/Intent | Negiglence | Intent, gross negligence or by simple negligence repeatedly within two years | Negligence/Intent | see Article 15 above | Negligence | Yes for article 441-6 CP. For customs infringementNo, except for article 414-2 - intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 270 | intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/ customs violation - intent or gross negligence. | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 271 | intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/ customs violation - intent or gross negligence. | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |
| Article 274 | intent | See Article 15 UCC | Same as ART 15 UCC | Negiglence | Negligence | Negiglence | Intent or gross negligence | Negligence/Intent | see Article 15 above | Negligence/ customs violation - intent or gross negligence. | NO except for article 414-2 CD -intent | Negligence/Intent | N/A for administrative proceedings | Negligence/Intent for Criminal cases | Negligence/Intent | NONE-Obigation to prove whether an act or a failure to act |

|  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Negligence/Intent (N / I ) | | | | | | | | | | |
|  | LT | LU | MT | NL | PL | PT | RO | SK | SI | ES | SE |
|  |  |  |  |  |  |  |  |  |  |  |  |
| Article 15 | Intent | Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Legal person - strict liability, no fault is examined; Natural person – negligence is enough | Negligence/Intent | Negligence / Gross Neglgigence | Strict liability: Customs penalty (ADM) / Negligence: customs misdemeanour, negligent customs offence/ Gross negligence: illegal import, illegal export / Intent: customs misdemeanour, customs offence, smuggling offence |
| Article 15(1) | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| article 15(2)(a) | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See art 15 UCC |
| Article 15(2)(b) | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | N/A | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See art 15 UCC |
| Article 23(1) | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | N/A | N/A | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See art 15 UCC |
| Article 23(2) | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | N/A | N/A | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligance: customs misdemeanour. Gross negligance: illegal import or illegal export. Intent: smuggling offence |
| Article 51 | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, gross negligence, intent; customs misdemeanour. Strict liability: Customs penalty (ADM) |
| Article 108 | Negligence/Intent | Negligence | Negligence/Intent | N/A | N/A | N/A | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | N/A |
| Articles 127 | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | N/A | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 134(1) | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Strict liability: Customs penalty (administrative) Negligence: customs misdemeanour, negligent customs offence Gross negligence: illegal import, Intent: customs misdemeanour, customs offence, smuggling offence |
| Article 134(1) | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See art 134(1) above |
| Article 135(1) | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See art 134(1) above |
| Article 135(2) | Negligence/Intent | N/A | Negligence/Intent | No free zones | N/A | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | No free zones |
| Article 137(1) and (2) | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | N/A | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See art 134(1) above |
| Article 139 | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See art 134(1) above |
| Article 139 | Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See art 134(1) above |
| Article 140 | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) |
| Article 145(2) | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Articles 147 and 148 | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 149 | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) |
| Articles 158(3) | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Articles 163 | Negligence/Intent | Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) |
| Article 163(1) | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) |
| Article 163(2) | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) |
| Article 166 | Negligence/Intent | Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See Art 15 UCC |
| Article 167(1) | Negligence/Intent | Intent | Negligence/Intent | Negligence/Intent | N/A | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence - intent, customs misdemeaour Strict liability - Customs penalty |
| Article 167(1) second subparagraph | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 177 | Negligence/Intent | Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 179 | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 182 | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 185 | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 192(2) | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 211 | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence - customs misdemeaour Gross negligence – illegal import or export. Intent – customs misdemeanour and smuggling offence |
| Article 233(1)(a) | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative) |
| Article 241 | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative) |
| Article 242 | Negligence/Intent | Negligence |  | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative) |
| Article 242(1), points (a) and (b) | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative) |
| Article 244(1) | Negligence/Intent | Negligence | Negligence/Intent | No free zones | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | No free zones |
| Article 244(2) | Negligence/Intent | Negligence | Negligence/Intent | No free zones | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | No free zones |
| Article 245 | Negligence/Intent | N/A | Negligence/Intent | No free zones | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | No free zones |
| Article 245 | Negligence/Intent | N/A | Negligence/Intent | No free zones | Negligence/Intent | Negligence/Intent | Negligence/Intent | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | See article 15 UCC |
| Article 257 | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | N/A | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative) |
| Article 262 | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | N/A | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative) |
| Article 263 | Negligence/Intent | Negligence | Negligence/Intent | Negligence/Intent | N/A | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 267(2) | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence: customs misdemeanour. Gross negligence: illegal export. Intent: customs misdemeanour and smuggling offence |
| Article 267(2) | Negligence/Intent | N/A | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence: customs misdemeanour. Gross negligence: illegal export. Intent: customs misdemeanour and smuggling offence |
| Article 270 | Negligence/Intent | N/A |  | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 271 | Negligence/Intent | N/A |  | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |
| Article 274 | Negligence/Intent | N/A |  | Negligence/Intent | Negligence/Intent | Negligence/Intent | Negligence | Same as Article 15 UCC | Negligence/Intent | Negligence / Gross Neglgigence | Negligence, intent |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Liability (Natural Person / Legal personality) | | | | | | | | | | | | | | | | | | | | | | | | | | |
|  | AU | BE | BG | HR | CY | CZ | DK | EL | EE | FI | FR | DE | HU | IE | IT | LV | LT | LU | MT | NL | PL | PT | RO | SK | SI | ES | SE |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 15 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST [1](#footnote1) /LP ; RPLP [2](#footnote2) | NP/LP | NP/LP |
| Article 15(1) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| article 15(2)(a) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | see art 15 |
| Article 15(2)(b) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | See art 15 |
| Article 23(1) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP |  | NP/LP | NP/LP | N/A | NP / LP | NP/LP | NP/LP | NP/LP | N/A | N/A | NP/LP | NP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | See art 15 |
| Article 23(2) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP / LP | NP/LP | NP/LP | NP/LP | N/A | N/A | NP/LP | NP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 51 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 108 | N/A | NP/LP | NP/LP | N/A | NP/LP | NP/LP | N/A | NP | NP/LP | N/A | N/A | NP / LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP | N/A | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | N/A |
| Articles 127 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 134(1) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 134(1) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 135(1) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 135(2) | No free zones | No free zones | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | No free zones | NP/LP | NP / LP | NP/LP | No free zones | NP/LP | NP/LP | N/A | NP/LP | NP | No free zones | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | No free zones |
| Article 137(1) and (2) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 139 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 139 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 140 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 145(2) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | N/A | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Articles 147 and 148 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 149 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Articles 158(3) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Articles 163 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 163(1) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | N/A | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 163(2) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 167(1) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | N/A | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/ Customs penalty – the debtor is libale regardless if legal or natural person |
| Article 167(1) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | N/A | N/A | NP/LP | NP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 167(1) second subparagraph | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | N/A | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 177 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 179 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 182 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP |  | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 185 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 192(2) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 211 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 233(1)(a) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | N/A | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 241 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | N/A | NP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 242 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 242(1), points (a) and (b) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/LP |
| Article 244(1) | No free zones | No free zones | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | No free zones | NP/LP | NP / LP | NP/LP | No free zones | NP/LP | N/A | N/A | NP/LP | NP | No free zones | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | No free zones |
| Article 244(2) | No free zones | No free zones | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP/LP | No free zones | NP/LP | NP / LP | NP/LP | No free zones | NP/LP | N/A | N/A | NP/LP | NP | No free zones | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | No free zones |
| Article 245 | No free zones | No free zones | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | No free zones | NP/LP | NP / LP | NP/LP | No free zones | NP/LP | NP/LP | N/A | NP/LP | NP | No free zones | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | No free zones |
| Article 245 | N/A | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | No free zones | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | No free zones |
| Article 257 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | N/A | N/A | NP/LP | NP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/ Customs penalty – the debtor is libale regardless if legal or natural person |
| Article 262 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | N/A | N/A | NP/LP | NP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP/ Customs penalty – the debtor is libale regardless if legal or natural person |
| Article 263 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 267(2) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 267(2) | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 270 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 271 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |
| Article 274 | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | NP/LP | N/A | NP/LP | NP/LP | NP/LP | NP / LP | NP/LP | NP/LP | NP/LP | NP/LP | NP | NP/LP | NP | NP/LP | NP | NP/LP | NP/LP | NP/LP | NP ; IST/LP ; RPLP | NP/LP | NP |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Type of the sanction (fine, imprisonnement, other) | | | | | | | | | | | | | | | | | | | | | | | | | | |
|  | AU | BE [3](#footnote3) | BG | HR | CY | CZ | DK | EL | EE | FI | FR | DE | HU | IE | IT | LV | LT | LU | MT | NL | PL | PT | RO | SK | SI | ES | SE |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 15 | F/I/ADM DUTY | F/I/Confiscation | F/I | F | F/I | N/A | F/I | F/I | F/I/Pecuniary punishment /Detention/Penalty payment | F/I | F | F/I/ ADM charge | F/I | F/I | F/I | F | F | F/I | F/I | F/I | F/I/confiscation | F/I/Confiscation/Suspention | I | F | I | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 15(1) | F | F | F/I | F | F/I | Procedural F | F | F/I | F/Detention | F/I | F | ADM F | F | F/I | F/I | F | F | F | F/I | F/I | F/I/confiscation | F/I | F/Contravention | F/ Reprimand | F | F/I/Confiscation/Suspention | F |
| article 15(2)(a) | F/I/ADM DUTY | F | F/I | F | F/I | F | F/I | F | N/A | F | N/A | ADM F/Criminal F/i | F | F/I | F | F | F | F/Seizure / Confiscation | F/I | F/I | F/I/confiscation | ADM F | F/Contravention | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 15(2)(b) | F/I/ADM DUTY | F | F/I | F | F/I | F | F/I | F | F/I/Pecuniary punishment | F | N/A | ADM F/Criminal F/i | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 23(1) | ADM DUTY | F | F/I | F | F/I | F/prohibition of profesional activities | F/I | Losing a benefit | N/A | F | N/A | N/A | F | F/I | F | N/A | F | F | F/I | F/I/Default penalty | N/A | N/A | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 23(2) | F | F | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | N/A | F | N/A | N/A | F | F/I | F | N/A | F | F | F/I | F/I | N/A | N/A | F | F | F | F/I/Confiscation/Suspention | F/I |
| Article 51 | F | F | F/I | F | F/I | Fine/prohibition of profesional activities | F/I | F | N/A | F/I | F | N/A | F | F/I | F | F | F | F/I | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 108 | N/A | Revocation | F/I | N/A | F/I | Interrest on arrears | N/A | I | N/A | Default Interest | N/A | F/I/ ADM charge |  | F/I | F | N/A | F | F/I | F/I | N/A | F/I/confiscation | N/A | F | F/I/dissolution of legal personality, prohibition of business/activity, publishing of judgement of conviction; protective measure-partial confiscation of property | F | F/I/Confiscation/Suspention | N/A |
| Articles 127 | F | F | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | N/A | F/Penalty fee | F/I/Confiscation | N/A | F | F/I | F | F | F | F/I | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F |
| Article 134(1) | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | F/I/Pecuniary punishment /Detention/Penalty payment | F/I | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F/I | F | F/SEIZURE / CONFISCATION | F/I | F/I | F/I/confiscation | ADM F | F | F/I/Forfeiture/Dissolution/Prohibition/Publishing judgement/Confiscation | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 134(1) | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | F/I | F/I | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F/I | F | F/Seizure / Confiscation | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F/I/Forfeiture/Dissolution/Prohibition/Publishing judgement/Confiscation | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 135(1) | F/I/ADM Duty | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | F | F/I/Confiscation | ADM FINE | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F/Forfeiture | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 135(2) | No free zones | No free zones | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | No free zones | F/I/Confiscation | N/A | F | No free zones | F | F | F | N/A | F/I | No free zones | F/I/confiscation | ADM F/Confiscation/Suspension | F | F/Forfeiture | F | F/I/Confiscation/Suspention | No free zones |
| Article 137(1) and (2) | F/I/ADM Duty | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 139 | F/I/ADM Duty | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | N/A | F | F/I/Confiscation | ADM F | F | F/I | F | F/I | F | F/SEIZURE/CONFISCATION/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | I | F/Forfeiture | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 139 | F/I/ADM Duty | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | N/A | N/A | F | F/I/Confiscation | ADM F | F | F/I | F | F/I | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F/Forfeiture | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 140 | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | F/I | F | F | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 145(2) | F/I | F/I/Confiscation | F/I | F | F/I | procedural fine | F | F/I | F | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F / Rreprimand | F | F/I/Confiscation/Suspention | F |
| Articles 147 and 148 | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | F | F | F/I/ ADM charge | F | F/I | F | F | F | F/SEIZURE/CONFISCATION/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 149 | F/I | F | F/I | F | F/I | F/prohibition of profesional activities | F | N/A | F | F | F | F/I/ ADM charge | F | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | ADM F | F | F/Forfeiture | F | F/I/Confiscation/Suspention | F/ADM F |
| Articles 158(3) | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | F/I/Pecuniary punishment /Detention/Penalty payment | F | F/I/Confiscation | N/A | F | F/I | F | F/I | F | F/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F/Forfeiture | F | F/I/Confiscation/Suspention | F/I |
| Articles 163 | F/I | F/I/Confiscation | F/I | F | F/I | Procedural fine | F/I | F/I | F/I | F/I | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F | F | F/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | I | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 163(1) | F/I | F/I/Confiscation | F/I | F | F/I | procedural fine | F | F/I | F | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | N/A | F | F | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 163(2) | F/I | F/I/Confiscation | F/I | F | F/I | procedural fine | F | N/A | N/A | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | ADM F | F | F / Reprimand | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 166 | F/I | F/I/Confiscation | F/I | F | F/I | N/A | F/I | N/A | N/A | F | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | N/A | F | F/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | See article 15 |
| Article 167(1) | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | N/A | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | N/A | F | I/Seisure/Confiscation | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F/Penalty for late declaration |
| Article 167(1) second subparagraph | F/I | F/I/Confiscation | F/I | F | F/I | Procedural fine | F | N/A | N/A | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | N/A | F | F/ Seisure/Confiscation | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F |
| Article 177 | F/I | F/I/Confiscation | F/I | F | F/I | N/A | F/I | F/I | N/A | F | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F | F | F/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 179 | F/I | F/I/Confiscation | F/I | F | F/I | N/A | F/I | N/A | N/A | F/Penalty fee | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 182 | F/I | F/I/Confiscation | F/I | F | F/I | N/A | F/I | N/A | N/A | F/Penalty fee | F/I/Confiscation | Revocation | F/I | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 185 | F/I | F/I/Confiscation | F/I | F | F/I | N/A | F/I | N/A | N/A | F/Penalty fee | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 192(2) | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F/I | F | F/Penalty fee | F/I/Confiscation | F/I | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 211 | F/I | F/I/Confiscation | F/I | F | F/I | N/A | F/I | F/I | N/A | F/Penalty fee | F/I/Confiscation | Revocation/Suspension | F/I | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I |
| Article 233(1)(a) | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | F/Penalty fee | F/I/Confiscation | N/A | F | F/I | F | N/A | F | F/Confiscation | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 241 | F/I | F/I | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | F/Penalty fee | F | N/A | F | F/I | F | N/A | F | F/ Seisure/Confiscation | F/I | F/I/Default penalty | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 242 | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | F/ Confiscation | F/Penalty Fee | F/I/Confiscation | N/A | F/I | F/I | F | F | F | F/ Seisure/Confiscation | F/I | F/Default penalty | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 242(1), points (a) and (b) | F/I | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | F/Penalty Fee | F/I/Confiscation | N/A | F | F/I | F | F | F | N/A | F/I | F/default penalty | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 244(1) | No free zones | No free zones | F/I | F | F/I | N/A | F | F | F | No free zones | F | ADM F | F | No free zones | F | N/A | F | F/ Seisure/Confiscation | F/I | No free zones | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | No free zones |
| Article 244(2) | No free zones | No free zones | F/I | F | F/I | N/A | F | F | F | No free zones | F | N/A | F | No free zones | F | F | F | F | F/I | No free zones | F/I/confiscation | ADM F/ Confiscation /Suspension |  | F | F | F/I/Confiscation/Suspention | No free zones |
| Article 245 | No free zones | No free zones | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | No free zones |  | N/A | F | No free zones | F | F/I | F | N/A | F/I | No free zones | F/I/confiscation | ADM F/ Confiscation /Suspension | I | F | F | F/I/Confiscation/Suspention | No free zones |
| Article 245 | N/A | F/I/Confiscation | F/I | F | F/I | F | F/I | F/I | N/A | F/Penalty Fee | F/I/Confiscation | N/A | F/I | F/I | F | F/I | F | N/A | F/I | No free zones | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | See art 15 |
| Article 257 | F/I/ADM Duty | F | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | N/A | F/Penalty Fee | F | N/A | F/I | F/I | F | N/A | F | N/A | F/I | Default penalty | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 262 | F/I/ADM Duty | F | F/I | F | F/I | F/prohibition of profesional activitiesF | F | N/A | N/A | F/Penalty Fee | F | N/A | F | F/I | F | N/A | F | N/A | F/I | Default penalty | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 263 | F | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | F | F/Penalty Fee | F/I/Confiscation | N/A | F | F/I | F | F/I | F | F | F/I | F | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F |
| Article 267(2) | F | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | F/Penalty Fee | F/I/Confiscation | ADM FINE | F | F/I | F | F/I | F | N/A | F/I | F | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I |
| Article 267(2) | F | F/I/Confiscation | F/I | F | F/I | fine | F/I | F/I | N/A | F/Penalty Fee | F/I/Confiscation | ADM FINE | F/I | F/I | F | F/I | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I |
| Article 270 | F | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | N/A | F/Penalty Fee | F/I/Confiscation | ADM FINE | F | F/I | F | F/I | F | N/A | F/I | F/I | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F |
| Article 271 | F | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | N/A | F/Penalty Fee | F/I/Confiscation | ADM FINE | F | F/I | F | F/I | F | N/A | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F |
| Article 274 | F | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | N/A | F/Penalty Fee | F/I/Confiscation | N/A | F | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Thresholds (level of fines, number of years, confiscation of goods , etc) | | | | | | | | | | | | | | |
|  | AU | | BE | | BG | | HR | | CY | | | CZ | | |
|  | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP | NP | | LP |
| Article 15 | § 36 Fiscal Penal Code: fine up to the amount of the evaded duties,   § 51 Fiscal Penal Code: fine up to 5.000 Euro fine up to the twofold of the evaded duties  imprisonnement up to 2 years (for evaded duty up to 100.000 Euro) or 4 years (for evaded duty more than 100.000 Euro)     in case of § 35 Fiscal Penal Code in addition:   confiscation of goods - forfeiture according to § 17 Fiscal Penal Code  if the goods are not available any more: § 19 Fiscal Penal Code (substitution of the value of the goods)   duty from approx. 100 to 200 Euro (determined for one year by order of the Federal Minister of Finance)  2021: 52,92 Euro (twofold, triple, quadruple of this amount) | § 36 Fiscal Penal Code: fine up to the amount of the evaded duties,   § 51 Fiscal Penal Code: fine up to 5.000 Euro fine up to the twofold of the evaded duties  and  confiscation of goods - forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code)  duty from approx. 100 to 200 Euro | Customs criminal fine - fixed or proportional fine based on the duties evaded or the value of the goods. The Belgian Customs Act - general fine EUR 125 to EUR 1,250 for all breaches of customs legislation. The goods are seized and confiscated.   The fixed fine may be between EUR 25 and EUR 5,000 depending on the infringement.   The proportional fine may be a fine of one to two or five to ten times the taxes concerned or the value of the goods. The proportional fine of five to ten times the value in question for non-recovery for acts giving rise to criminal proceedings , evasion of customs duties , unloading or loading without the necessary documents , fraudulent export and irregular movement of excise goods , failure to produce documents required for verification and failure to comply with special customs procedures to apply a more favourable tax system.   Administrative sanctions - withdrawal or denials of authorisations and authorisations .   Unpaid fines -imprisonment. The term of imprisonment shall not exceed 3 months .  In exceptional cases, Belgian customs legislation provides for imprisonment. A prison sentence is always applicable in the case of smuggling by secret storehouses or organised by at least three persons. The term of imprisonment is applicable to officials involved in smuggling , in the event of repeated offences , fraudulent imports and exports . A term of imprisonment will apply if infringements of the customs declaration have been committed with fraudulent intent and have seriously damaged the financial interests of the European Union. | Customs criminal fine - fixed or proportional fine based on the duties evaded or the value of the goods. The Belgian Customs Act - general fine EUR 125 to EUR 1,250 for all breaches of customs legislation. The goods are seized and confiscated.   The fixed fine may be between EUR 25 and EUR 5,000 depending on the infringement.   The proportional fine may be a fine of one to two or five to ten times the taxes concerned or the value of the goods. The proportional fine of five to ten times the value in question for non-recovery for acts giving rise to criminal proceedings , evasion of customs duties , unloading or loading without the necessary documents , fraudulent export and irregular movement of excise goods , failure to produce documents required for verification and failure to comply with special customs procedures to apply a more favourable tax system.   Administrative sanctions - withdrawal or denials of authorisations and authorisations .   Unpaid fines -imprisonment. The term of imprisonment shall not exceed 3 months .  In exceptional cases, Belgian customs legislation provides for imprisonment. A prison sentence is always applicable in the case of smuggling by secret storehouses or organised by at least three persons. The term of imprisonment is applicable to officials involved in smuggling , in the event of repeated offences , fraudulent imports and exports . A term of imprisonment will apply if infringements of the customs declaration have been committed with fraudulent intent and have seriously damaged the financial interests of the European Union. | Up to BGN 5000;  for non-compliance  with deadlines - up to BGN 2,000 | Up to BGN 5000;  for non-compliance  with deadlines  - up to BGN 2,000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | N/A | | N/A |
| Article 15(1) | up to 5.000 Euro | up to 5.000 Euro | see Article 15 UCC | see Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | F - up to 8.400 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 500 000 CZK (19600 EUR) | | up to 500 000 CZK (19600 EUR) |
| article 15(2)(a) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR) | | up to 4 000 000 CZK (160 000 EUR) |
| Article 15(2)(b) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR) | | up to 4 000 000 CZK (160 000 EUR) |
| Article 23(1) | duty of 158,76 Euro | N/A | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | Same as Article 15 UCC | Same as Article 15 UCC | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 23(2) | up to 5.000 Euro | up to 5.000 Euro | see Article 15 UCC | see Article 15 UCC | Same as Article 23(1) UCC | Same as Article 23(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 51 | up to 5.000 Euro | up to 5.000 Euro | see Article 15 UCC | see Article 15 UCC | Same as Article 23(1) UCC | Same as Article 23(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC | F - up to 3.400 EUR; I - up to 2 years | F - up to 3.400 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 108 | N/A | N/A | see Article 15 UCC | see Article 15 UCC | Up to BGN 2,000 | Up to BGN 2,000 | N/A | N/A | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | N/A | | N/A |
| Articles 127 | up to 5.000 Euro | up to 5.000 Euro | see Article 15 UCC | see Article 15 UCC | A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;  Untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction  between BGN 500 and 2,000 for legal persons and sole traders./declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500. declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500. | A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;  Untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction  between BGN 500 and 2,000 for legal persons and sole traders./declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500. declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500. | 396 EUR - 13 200 EUR (3.000 -100.000 HRK) | 1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 134(1) | fine up to the twofold of the evaded duties  imprisonnement up to 2 years (for evaded duty up to 100.000 Euro) or 4 years (for evaded duty more than 100.000 Euro)  and  forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code)  fine up to the amount of the evaded duties | fine up to the twofold of the evaded duties  imprisonnement up to 2 years (for evaded duty up to 100.000 Euro) or 4 years (for evaded duty more than 100.000 Euro)  and  forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code)  fine up to the amount of the evaded duties | see Article 15 UCC | see Article 15 UCC | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated/an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction between BGN 500 and 2,000 for legal persons and sole traders. | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated/an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction between BGN 500 and 2,000 for legal persons and sole traders. | 396 EUR - 13 200 EUR (3.000 -100.000 HRK) | 1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 3 years ; up to 3 times the value of goods | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 134(1) | see Article 134(1) above | see Article 134(1) above | see Article 15 UCC | see Article 15 UCC | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated./ I - 3 to 10 years | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | 396 EUR - 13 200 EUR (3.000 -100.000 HRK) | 1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 3 years ; up to 3 times the value of goods | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 135(1) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;  untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction  between BGN 500 and 2,000 for legal persons and sole traders. | A fine b/n BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;  untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction  between BGN 500 and 2,000 for legal persons and sole traders. | 396 EUR - 13 200 EUR (3.000 -100.000 HRK) | 1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 135(2) | No free zones | No free zones | No free zones | No free zones | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 396 EUR - 13 200 EUR (3.000 -100.000 HRK) | 1 320 EUR - 132 000 EUR (10.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 137(1) and (2) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 139 | § 36 Fiscal Penal Code: fine up to the amount of the evaded duties,   § 51 Fiscal Penal Code: fine up to 5.000 Euro; fine up to the twofold of the evaded duties  imprisonnement up to 2 years (for evaded duty up to 100.000 Euro) or 4 years (for evaded duty more than 100.000 Euro)  and  forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code); duty of 211,68 Euro | § 36 Fiscal Penal Code: fine up to the amount of the evaded duties,   § 51 Fiscal Penal Code: fine up to 5.000 Euro; fine up to the twofold of the evaded duties  and  forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code); duty of 211,68 Euro | see Article 15 UCC | see Article 15 UCC | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated/an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction between BGN 500 and 2,000 for legal persons and sole traders. | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated/an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction between BGN 500 and 2,000 for legal persons and sole traders. | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 139 | See Article 139 above | See Article 139 above | see Article 15 UCC | see Article 15 UCC | see Article 139 UCC | see Article 139 UCC | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 140 | see Article 134(1) above | see Article 134(1) above | see Article 15 UCC | see Article 15 UCC | Up to BGN 5000. | Up to BGN 5000. | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 145(2) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Up to BGN 5000. | Up to BGN 5000. | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 500 000 CZK (19600 EUR) | | up to 500 000 CZK (19600 EUR) |
| Articles 147 and 148 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 149 | see Article 134(1) above | see Article 134(1) above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Articles 158(3) | see Article 134(1) above | see Article 134(1) above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 3 years ; up to 3 times the value of goods | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Articles 163 | § 35: fine up to the twofold of the evaded duties and imprisonement if necessary (§ 15 para. 2 Fiscal Penal Code)   § 36: fine up to the amount of the evaded duties  OR  §§ 35, 39: imprisonement up to 4 resp. 5 years and and fine up to 1,5 mio Euro (for evaded duties up to 500.000 Euro)  imprisonement up to 8 resp. 10 years and fine up to 2,5 Mio Euro (for evaded duties more than 500.000 Euro)   and (in case of §§ 35 and 39 Fiscal Penal Code)  forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code) | fine up to the twofold of the evaded duties for § 35 Fiscal Penal Code  fine up to the amount of the evaded duties for § 36 Fiscal Penal Code  fine up to 5 mio resp. 8 mio Euro for § 35 in connection with § 39 Fiscal Penal Code  and (in case of §§ 35 and 39 Fiscal Penal Code)  forfeiture according to § 17 Fiscal Penal Code or substitution of the value of the goods (§ 19 Fiscal Penal Code) | see Article 15 UCC | see Article 15 UCC | Up to BGN 5000 | Up to BGN 5000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | up to 500 000 CZK (19600 EUR) | | up to 500 000 CZK (19600 EUR) |
| Article 163(1) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Up to BGN 5000 | Up to BGN 5000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | up to 500 000 CZK (19600 EUR) | | up to 500 000 CZK (19600 EUR) |
| Article 163(2) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Up to BGN 5000 | Up to BGN 5000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | up to 500 000 CZK (19600 EUR) | | up to 500 000 CZK (19600 EUR) |
| Article 166 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | N/A | | N/A |
| Article 167(1) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 167(1) second subparagraph | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | up to 500 000 CZK (19600 EUR) | | up to 500 000 CZK (19600 EUR) |
| Article 177 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | N/A | | N/A |
| Article 179 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | N/A | | N/A |
| Article 182 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | N/A | | N/A |
| Article 185 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Up to BGN 5000 | Up to BGN 5000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | N/A | | N/A |
| Article 192(2) | fine up to 20.000 Euro (intentionally)  fine up to 5.000 Euro (negligently) | fine up to 20.000 Euro (intentionally)  fine up to 5.000 Euro (negligently) | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 211 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | N/A | | N/A |
| Article 233(1)(a) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Up to BGN 2000 | Up to BGN 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 241 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 242 | See Article 134(1) above | See Article 134(1) above | see Article 15 UCC | see Article 15 UCC | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 3 years ; up to 3 times the value of goods | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 242(1), points (a) and (b) | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 244(1) | No free zones | No free zones | No free zones | No free zones | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | N/A | | N/A |
| Article 244(2) | No free zones | No free zones | No free zones | No free zones | A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders. for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders | A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders. for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | N/A | | N/A |
| Article 245 | No free zones | No free zones | No free zones | No free zones | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 245 | N/A | N/A | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | up to 4 000 000 CZK (160 000 EUR) | | up to 4 000 000 CZK (160 000 EUR) |
| Article 257 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Up to BGN 2000 | Up to BGN 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 262 | See Article 15 above | See Article 15 above | see Article 15 UCC | see Article 15 UCC | Up to BGN 2000 | Up to BGN 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 263 | See Article 127 above | See Article 127 above | see Article 15 UCC | see Article 15 UCC | Up to BGN 2000 | Up to BGN 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 267(2) | See Article 127 above | See Article 127 above | see Article 15 UCC | see Article 15 UCC | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated / I - From 3 to 10 years | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 267(2) | See Article 127 above | See Article 127 above | see Article 15 UCC | see Article 15 UCC | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 85,400 EUR; I - up to 3 years | F - up to 85,400 EUR | up to 4 000 000 CZK (160 000 EUR) | | up to 4 000 000 CZK (160 000 EUR) |
| Article 270 | See Article 127 above | See Article 127 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |
| Article 271 | See Article 127 above | See Article 127 above | see Article 15 UCC | see Article 15 UCC | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR) | | up to 4 000 000 CZK (160 000 EUR) |
| Article 274 | See Article 127 above | See Article 127 above | see Article 15 UCC | see Article 15 UCC | B/n BGN 200 and BGN 1000 | B/n BGN 200 and BGN 1000 | 264 EUR - 6 600 EUR (2.000 -50.000 HRK) | 396 EUR - 132 000 EUR (3.000 -1.000.000 HRK) | F - up to 8.500 EUR; I - up to 2 years | F - up to 8.500 EUR | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years | | up to 4 000 000 CZK (160 000 EUR); prohibition - up to 3 years |

|  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Thresholds (level of fines, number of years, confiscation of goods , etc) | | | | | | | | | | | |
|  | DK | | EL | | EE | | FI | | FR | | DE | |
|  | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP |
| Article 15 | A fine is measured in light of the customs duty evasion and degree of fault / Imprissonment up to 1,5 years in case of intentional evasion for more than DKK 100.000 (Custom Act). In case of intentional evasion for more than DKK 500.000 imprisonment up to 8 years (Criminal Code) / DKK 3.000 or over; I - 1,5 years | A fine is measured in light of the customs duty evasion and degree of fault / DKK 3.000 or over | Unintentionally:   100€ fine for those cases where the inaccuracy of the information provided does not have an impact on the calculation of customs duties and taxes / if inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one)  Intentionally:  the monetary sanction is three to five times the total of customs debt. In any case, it cannot be less than 750 EUR. | Unintentionally:  100€ fine for those cases where the inaccuracy of the information provided does not have an impact on the calculation of customs duties and taxes / if inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one) | 12-1200€ fine, pecuaniary punishment 30 - 500 daily rate. For precuniary punishment same min-max for all crimes. A daily rate is the level of person's daily income, but, if less than 10€, then 10€ / For misdemeanour a detention of 1-30 days, for a crime, an imprisonment of up to 4 yrs / Penalty payment - up to 9600€. | 100-3200€ for misdemeanour, 4000 - 16 mln € for crime. For all crimes, min-max the same. / Penalty payment - up to 9600€. | a duty increase at least 30 and at most 100 percent, a penalty fee at least 50 and at most 15.000 euros/up to 2 years (ordinary tax fraud) and 4 months - 4 years (serious tax fraud), up to 1 year 6 months (customs clearance offense), 4 months - 3 years (serious customs clearance offense)/1 to 120 day-fines (customs offense, minor tax evasion, minor offense of customs clearance) | 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. | 3.700 EUR | 3.700 EUR | The amount of a fine  depends on the amount  of the reduced import duties  and the income of the offender  / up to 250 €/ I - up to 5 Years | The amount of a fine  depends on the amount  of the reduced  import duties  and  the income of the offender |
| Article 15(1) | Daily fine minimum 1.000 DKK | Daily fine minimum 1.000 DKK and maximum 100.000 DKK for each order / Minimum DKK 10.000 and maximum DKK 100.000 for each order | F - 2,500 EUR; I - up to 6 Months or Monetary Penalty | 2,500 EUR | Same as Article 15 UCC | F - 100-16000€ / / Penalty payment - up to 9600€. | 1 - 120 day-fine/Fine or Imprisonement up to 3 months/ 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. | 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. | 3.700 EUR | 3.700 EUR | intent: up to 5.000 € (§ 31 ZollVG) / 30.000 € (§ 31a ZollVG)  negligence: up to 2.500 € (§ 31 ZollVG) / 15.000 € (§ 31a ZollVG) | intent: up to 5.000 € (§ 31 ZollVG) / 30.000 € (§ 31a ZollVG)  negligence: up to 2.500 € (§ 31 ZollVG) / 15.000 € (§ 31a ZollVG) |
| article 15(2)(a) | A fine is measured in light of the customs duty evasion and degree of fault / I - 1,5 years | A fine is measured in light of the customs duty evasion and degree of fault. | If inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one) | N/A | Same as Article 15 UCC | Same as Article 15 UCC | increase in duty by at most 30% / a penalty fee at least 50 and at most 15,000 euros/1-120 day fine | increase in duty by at most 30% / a penalty fee at least 50 and at most 15,000 euros | N/A | N/A | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence) |
| Article 15(2)(b) | A fine is measured in light of the customs duty evasion and degree of fault or imprisonnement 1,5 years . | A fine is measured in light of the customs duty evasion and degree of fault | If inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one) | N/A | Same as Article 15 UCC | Same as Article 15 UCC | see ART 15(2)(a) | see ART 15(2)(a) | N/A | N/A | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence) |
| Article 23(1) | Criminal fine between DKK 3.000-7.000 | Criminal fine between DKK 3.000-7.000 | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 23(2) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 300 EUR | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 51 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 300 EUR | 300 EUR | Same as Article 15 UCC | Same as Article 15 UCC | 1-120 day fine, a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | 3.700 EUR | 3.700 EUR | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 108 | N/A | N/A | I - at least one year | N/A | Same as Article 15 UCC | Same as Article 15 UCC | N/A | N/A | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC |
| Articles 127 | A fine is measured in light of the evaded customs duties and degree of fault / Imprissonment up to 1,5 years in case of intentional evasion for more than DKK 30.000 (Custom Act) In case of intentional evasion for more than DKK 500.000 imprisonment up until 8 years (Criminal Code). | A fine is measured in light of the evaded customs duties and degree of fault. | 300 EUR | 300 EUR | Same as Article 15 UCC | Same as Article 15 UCC | 1-120 day fines / penalty fee 50 - 3 500 euro | penalty fee 50 - 3 500 euro | See footnote 1  [4](#footnote4) | See footnote 2  [5](#footnote5) | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 134(1) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements / 6 months to 5 years for customs fraud for intentional infringements  Up to 3 years (according to art. 179 Criminal Code) | N/A | Same as Article 15 UCC | Same as Article 15 UCC | 1-120 day-fines (mild and ordinary tax fraud)/up to 2 years (ordinary tax fraud and 4 months - 4 years (serious tax fraud)) | 1-120 day-fines (mild and ordinary tax fraud)/up to 2 years (ordinary tax fraud and 4 months - 4 years (serious tax fraud)) | Fine :   Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises   Imprisonment: Art. 414 CD: 3 ans  Art. 414-2 CD : 5 ans | Fine : Art. 410 CD :  300 € à 3 000 €  Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 134(1) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 300 EUR / Imprisonment for up to 3 years | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros/1-120 day fines | a penalty fee at least 50 and at most 3,500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 135(1) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 300 EUR | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros/1-120 day fines | N/A | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 135(2) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 100 EUR to 5,000 EUR, depending on the gravity of the offence | 100 EUR to 5,000 EUR | Same as Article 15 UCC | Same as Article 15 UCC | No free zones | No free zones | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 137(1) and (2) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Various, ranging from 300 to 1500 EUR depending on the offences | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros/1-120 day fines | a penalty fee at least 50 and at most 3,500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 139 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements / 6 months to 5 years for customs fraud for intentional infringements  Up to 3 years (according to art. 179 Criminal Code) ;   6 months to 5 years for customs fraud for intentional infringements | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros/1-120 day-fines (mild and ordinary tax fraud)/up to 2 years (ordinary tax fraud and 4 months - 4 years (serious tax fraud)) | a penalty fee at least 50 and at most 3,500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 139 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Same as Article 139 above | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros/1-120 day fines | a penalty fee at least 50 and at most 3,500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 140 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 1500 EUR (road)  600 EUR (sea) | 1500 EUR (road)  600 EUR (sea) | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros/1-120 day fines | a penalty fee at least 50 and at most 3,500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 145(2) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Same as Article 139 above | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros/1-120 day fines | a penalty fee at least 50 and at most 3,500 euros | See footnote 3  [6](#footnote6) | See footnote 4 [7](#footnote7) | Same as Article 15 UCC | Same as Article 15 UCC |
| Articles 147 and 148 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | twice the amount of due customs duties& taxes | twice the amount of due customs duties& taxes | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros/1-120 day fines | a penalty fee at least 50 and at most 3,500 euros | 300 € à 3 000 € | 300 € à 3 000 € | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 149 | 550 DKK for each declaration | 550 DKK for each declaration | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | 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 3 500 euros or no more than 30 percent./1-120 day fines | 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 3 500 euros or no more than 30 percent. | 300 € à 3 000 € | 300 € à 3 000 € | Same as Article 15 UCC | Same as Article 15 UCC |
| Articles 158(3) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Same as Article 139 above | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3,500 euros/1-120 day fines | a penalty fee at least 50 and at most 3,500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Articles 163 | A fine is measured in light of the customs duty evasion and degree of fault. / Imprisonement 1,5 years | A fine is measured in light of the customs duty evasion and degree of fault. | 3 to 5 times the amount of evaded duties and taxes; 6 months to 5 years for falsification  6 months to 5 years for customs fraud | 3 to 5 times the amount of evaded duties and taxes | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 15.000 euros/up to 2 years (ordinary tax fraud) and 4 months - 4 years (serious tax fraud), up to 1 year 6 months (customs clearance offense), 4 months - 3 years (serious customs clearance offense)/1 to 120 day-fines (customs offense, minor tax evasion, minor offense of customs clearance) | a penalty fee at least 50 and at most 15.000 euros/€ 850 to € 850,000. | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 163(1) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Same as Article 139 above | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3.500 euros/1 - 120 day-fines | a penalty fee at least 50 and at most 3.500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 163(2) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Same as Article 139 above | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 3.500 euros/1 - 120 day-fines | a penalty fee at least 50 and at most 3.500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 166 | A fine is measured in light of the evaded customs duties and degree of fault. / Imprisonement 1,5 years. | A fine is measured in light of the customs duty evasion and degree of fault. | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 167(1) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Same as Article 139 above | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 167(1) second subparagraph | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 177 | A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years | A fine is measured in light of the evaded customs duties and degree of fault. | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements / customs fraud:  6 months to 5 years   Falsification:  3 months to 10 years, depending on the gravity of the offence | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 179 | A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years | A fine is measured in light of the evaded customs duties and degree of fault. | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 182 | A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years | A fine is measured in light of the evaded customs duties and degree of fault. | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 185 | A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years | A fine is measured in light of the evaded customs duties and degree of fault. | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 192(2) | Fine DKK 3.000 or over / I - 6 months | Fine DKK 3.000 and over | 1500 euros, according to Customs Code / up to 2 years, according to Criminal Code | N/A | Same as Article 15 UCC | Same as Article 15 UCC | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 211 | A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years | A fine is measured in light of the evaded customs duties and degree of fault. | 300 EUR in case of non intentional infringement   or customs fraud:  6 months to 5 years   Falsification:  3 months to 10 years, depending on the gravity of the offence  3 to 5 times of evaded customs duties in case of intentional infringements / | N/A | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 233(1)(a) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 300 EUR, plus 100 EUR per day | 300 EUR, plus 100 per day | Same as Article 15 UCC | 100-3200€ for misdemeanour, 4000 - 16 mln € for crime. For all crimes, min-max the same. / Penalty payment - up to 9600€. | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 241 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Twice the amount of customs duties and taxes corresponding to the difference in the goods | Twice the amount of customs duties and taxes corresponding to the difference in the goods | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 242 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 242(1), points (a) and (b) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 300 EUR | 300 EUR | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 244(1) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 100 EUR to 5,000 EUR | 100 EUR to 5,000 EUR | Same as Article 15 UCC | Same as Article 15 UCC | No free zones | No free zones | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 244(2) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 100 EUR to 5,000 EUR | 100 EUR to 5,000 EUR | Same as Article 15 UCC | Same as Article 15 UCC | No free zones | No free zones | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 245 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | twice the amount of customs duties and taxes corresponding to the goods missing | twice the amount of customs duties and taxes corresponding to the goods missing | Same as Article 15 UCC | Same as Article 15 UCC | No free zones | No free zones | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 245 | A fine is measured in light of the evaded customs duties and degree of fault. / I - 1,5 years | A fine is measured in light of the evaded customs duties and degree of fault. | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements / customs fraud:  6 months to 5 years   Falsification:  3 months to 10 years, depending on the gravity of the offence | N/A | Same as Article 15 UCC | Same as Article 15( UCC | Same as Article 15 (1) UCC | Same as Article 15 (1) UCC | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 257 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Same as Article 245 above | N/A | Same as Article 15 UCC | Same as Article 15 UCC | Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines | Penalty fee at least 50 and at most 3500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 262 | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines | Penalty fee at least 50 and at most 3500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 263 | A fine is measured in light of the evaded customs duties and degree of fault / I - 1,5 years | A fine is measured in light of the evaded customs duties and degree of fault. | 500 EUR | 500 EUR | Same as Article 15 UCC | Same as Article 15 UCC | Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines | Penalty fee at least 50 and at most 3500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 267(2) | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | 500 EUR | 500 EUR | Same as Article 15 UCC | Same as Article 15 UCC | Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines | Penalty fee at least 50 and at most 3500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 267(2) | A fine is measured in light of the evaded customs duties and degree of fault. / I - 1,5 years | A fine is measured in light of the evaded customs duties and degree of fault. | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements / customs fraud:  6 months to 5 years   Falsification:  3 months to 10 years, depending on the gravity of the offence | N/A | Same as Article 15 UCC | Same as Article 15 UCC | Penalty fee at least 50 and at most 15 000 euros | Penalty fee at least 50 and at most 15 000 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 270 | Same as Article 267(2) above | Same as Article 267(2) above | 500 EUR | 500 EUR | Same as Article 15 UCC | Same as Article 15 UCC | Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines | Penalty fee at least 50 and at most 3500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 271 | Same as Article 267(2) above | Same as Article 267(2) above | 300 EUR | 300 EUR | Same as Article 15 UCC | Same as Article 15 UCC | Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines | Penalty fee at least 50 and at most 3500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |
| Article 274 | Same as Article 267(2) above | Same as Article 267(2) above | 300 EUR | 300 EUR | Same as Article 15 UCC | Same as Article 15 UCC | Penalty fee at least 50 and at most 3500 euros/ 1-120 day fines | Penalty fee at least 50 and at most 3500 euros | Same as Article 134(1) UCC | Same as Article 134(1) UCC | Same as Article 15 UCC | Same as Article 15 UCC |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Thresholds (level of fines, number of years, confiscation of goods , etc) | | | | | | | | | | | | | |
|  | HU | | IE | | IT | | LV | | LT | | LU | |  | MT |
|  | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP |
| Article 15 | See footnote 5 [8](#footnote8) | See footnote 5 | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | Penal fine 5 to 10 times the duties evaded / I-up to 5 years of imprisonement | N/A | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | 80 euros to 780 euros/720 euros to 1170 euros /50 to 2 000 Minimum Standard of Living (MSL, see comment 8) /I - 15 to 90 days in custody/up to 6 YRS | 390 euros to 1950 euros / 1100 euros to 6000 euros | EUR 250-625 without being < the evaded duties x10/8 to 30 days or 4 months to 5 years | EUR 250-625 without being < the evaded duties x10 | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 15(1) | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(b) of the Customs Act is up to HUF 125 000. | There is no customs debt, so the fine is up to HUF 850 000 for all persons other than natural persons under Article 84(10)(b) of the Customs Law. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | 5,000 - 10,000 euros / suspension and revocation of autorisation | 5,000 - 10,000 euros / suspension and revocation of autorisation | Warning or Fine - up to 150 units of fine | N/A |  |  | 25-250 euros | 25-250 euros | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| article 15(2)(a) | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years |  |  | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | 30 euros - 1900 euros/Warning | N/A | 2x or 10x the rights on the undeclared part | 2x or 10x the rights  on the undeclared part | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 15(2)(b) | Same as Article 15(2)(a) | Same as Article 15(2)(a) | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | 30 euros - 1900 euros/Warning | N/A | or seizure or EUR 25 per  missing document if customs clearance  has taken place, otherwise fine 5-10x duties  on the undeclared party + seizure and  confiscation of the undeclared party (241)  /on exit: EUR 50 per missing document (244) | or seizure or EUR 25 per  missing document if  customs clearance has taken place,  otherwise  fine 5-10x duties  on the undeclared party  + seizure and confiscation  of the undeclared party (241)  /on exit: EUR 50 per missing document (244) | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 23(1) | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | 30 euros - 1900 euros/Warning | N/A | 125-1250 euros /seizure and confiscation | 125-1250 euros /seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 23(2) | Same as Article 23(1) | Same as Article 23(1) | Same as Article 23(1) | Same as Article 23(1) | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | 30 euros - 1900 euros/Warning | N/A | same as ART 23(1) | same as ART 23(1) | Same as Article 23(1) | N/A |
| Article 51 | According to Article 84(10)(a) of the Customs Act, natural persons may be fined by a customs administration fine of up to HUF 100 000 if no customs debt arises. | According to Article 84(10)(a) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 500 000 if no customs debt arises. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | 200 euros to 1040 euros /15 to 2 000 Minimum Standard of Living (MSL, see comment 8) /I - up to 8 YRS/Community service 1 mnth -1 year/restriction of liberty 3 mnths to 2 yrs / arrest 10-45 days | 390 euros to 1950 euros / 1100 euros to 6000 euros | same as ART 23(1) | same as ART 23(1) | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 108 | N/A | N/A | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | 5-10x entitlements/8 days - 1 months / 4 months - 5 years | 5-10x entitlements | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Articles 127 | Same as Article 51 | Same as Article 51 | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 50 units of fine | Warning or Fine - up to 50 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation | 5-10x rights, x2 if repeated/minimum 4 months - 1 year max / seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 134(1) | A customs debt arises, and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000./Btk. According to Article 396(1), in the event of budget fraud, the maximum custodial sentence shall normally be 3 years, up to a maximum of 10 years in qualified cases. | A customs debt arises, and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000./Btk. According to Article 396(1), in the event of budget fraud, the maximum custodial sentence shall normally be 3 years, up to a maximum of 10 years in qualified cases. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See footnote  [9](#footnote9) | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250 euros / seizure and confiscation | seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 134(1) | same as above | same as above | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Same as Article 134(1) | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250 euros / seizure and confiscation | seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 135(1) | There is a customs deficit and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. | There is a customs deficit and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125 euros ou moitié - totalité de la valeur si marchandise prohibée | 125 euros ou moitié - totalité de la valeur si marchandise prohibée | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 135(2) | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million. | No free zones | No free zones | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | N/A | N/A | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 137(1) and (2) | sans as Article 137 (1) to (2) UCC | sans as Article 137 (1) to (2) UCC | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | EUR 125 or half — total value if prohibited goods | EUR 125 or half — total value if prohibited goods | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 139 | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation | 5-10x rights, x2 if repeated/seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 139 | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation | 5-10x rights, x2 if repeated/seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 140 | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(b) of the Customs Act, it is up to HUF 125 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in accordance with Article 84(10)(b) of the Customs Law for all persons other than natural persons, the amount of the customs fine is HUF 850 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 5-10x entitlements | 5-10x entitlements | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 145(2) | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 24 - 250 euros | 24 - 250 euros | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Articles 147 and 148 | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250euros/seizure and confiscation | 125-1250euros/seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 149 | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250euros/seizure and confiscation | 125-1250euros/seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Articles 158(3) | Same as Article 134 (1) UCC. | Same as Article 134 (1) UCC. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250euros/seizure and confiscation | 125-1250euros/seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Articles 163 | Same as Article 134(1) UCC | Same as Article 134(1) UCC | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | EUR 250-625 without being < the evaded duties x10/8-30 days ou 4 months-5 years | EUR 250-625 without being < the evaded duties x10/ | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 163(1) | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241)/seizure and confiscation of the undeclared party | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241)/seizure and confiscation of the undeclared party | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 163(2) | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | N/A | Same as Article 15 UCC | Same as Article 15 UCC | 25-250 euros | 25-250 euros | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 166 | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000./Btk. Under Article 403(1), he is punishable by a term of imprisonment of up to 3 years. | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000./Btk. Under Article 403(1), he is punishable by a term of imprisonment of up to 3 years. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days or 4 months -5 years | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 167(1) | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | Art 221: 5-10x droits fraudés si marchandise prohibée 1-2x valeur/4 months -1year ou 4 months -5 years | Art 221: 5-10x droits fraudés si marchandise prohibée 1-2x valeur | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 167(1) second subparagraph | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241)/seizure and confiscation of the undeclared party | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241) | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 177 | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises.  Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises.  Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 179 | Same as Article 166 UCC | Same as Article 166 UCC | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 182 | Same as Article 166 UCC | Same as Article 166 UCC | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 185 | Same as Article 166 UCC | Same as Article 166 UCC | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 192(2) | According to Article 84(10)(b) of the Customs Act, a customs administration fine of up to HUF 125 000 may be imposed. | According to Article 84(10)(b) of the Customs Act, a customs administration fine of up to HUF 850 000 may be imposed on all persons other than natural persons. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | EUR 125 or half — total value if prohibited goods | EUR 125 or half — total value if prohibited goods | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 211 | Same as Article 166 UCC | Same as Article 166 UCC | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 233(1)(a) | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | 1X-2X duties; if prohibited goods: half — total value, otherwise EUR 125 if free goods/confiscation | 1X-2X duties; if prohibited goods: half — total value, otherwise EUR 125 if free goods/confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 241 | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(b) of the Customs Act, it is up to HUF 125 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in accordance with Article 84(10)(b) of the Customs Law for all persons other than natural persons, the amount of the customs fine is HUF 850 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250 euros / seizure and confiscation | 125-1250 euros / seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 242 | Same as Article 134(1) UCC | Same as Article 134(1) UCC | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250 euros / seizure and confiscation | 125-1250 euros / seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 242(1), points (a) and (b) | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | Warning or Fine - up to 150 units of fine | Warning or Fine - up to 150 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250 euros / seizure and confiscation | 125-1250 euros / seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 244(1) | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. | No free zones | No free zones | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | 400 euros/ demolition or restauration | 400 euros/ demolition or restauration | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 244(2) | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. | No free zones | No free zones | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | EUR 125-375, if prohibited: half — total value | EUR 125-375, if prohibited: half — total value | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 245 | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million. | No free zones | No free zones | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250 euros / seizure and confiscation | 125-1250 euros / seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 245 |  |  | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 125-1250 euros / seizure and confiscation | 125-1250 euros / seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 257 | Same as Article 166 UCC | Same as Article 166 UCC | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | EUR 125-375, if prohibited: half — total value | EUR 125-375, if prohibited: half — total value | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 262 | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(b) of the Customs Act, it is up to HUF 125 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in accordance with Article 84(10)(b) of the Customs Law for all persons other than natural persons, the amount of the customs fine is HUF 850 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | EUR 125-375, if prohibited: half — total value | EUR 125-375, if prohibited: half — total value | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 263 | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(a) of the Customs Act is up to HUF 100 000. | There is no customs debt, so the fine under Article 84(10)(a) of the Customs Act is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 50 euros/document | 50 euros/document | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 267(2) | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(b) of the Customs Act is up to HUF 125 000. | There is no customs debt, so the fine under Article 84(10)(b) of the Customs Act is up to HUF 850 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 50 euros/document | 50 euros/document | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 267(2) | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(c) of the Customs Act is up to HUF 150 000./Btk. Article 403(1) provides that a term of imprisonment of up to 3 years shall be imposed | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(c) of the Customs Act is up to HUF 150 000./Btk. Article 403(1) provides that a term of imprisonment of up to 3 years shall be imposed | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded/8 days -30 days ou 4 months-years | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 270 | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation | 5-10x rights, x2 if repeated/seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 271 | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(a) of the Customs Code is 100. Up to HUF 000. | There is no customs debt, so the fine under Article 84(10)(a) of the Customs Act is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 134(1) UCC | Warning or Fine - up to 800 units of fine | Same as Article 15 UCC | Same as Article 15 UCC | 5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation | 5-10x rights, x2 if repeated/seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |
| Article 274 | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(a) of the Customs Code is 100. Up to HUF 000. | There is no customs debt, so the fine under Article 84(10)(a) of the Customs Act is up to HUF 500 000. | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | S.C. up to 5,000 / C.I. up to126,970 / S.C. up to 12 Months / C.I. up to 5 years | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | N/A | N/A | Same as Article 15 UCC | Same as Article 15 UCC | 5-10x rights, x2 if repeated/minimum 4 months - 1 year max / 4 months - 5 years /seizure and confiscation | 5-10x rights, x2 if repeated/seizure and confiscation | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) | N/A |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Thresholds (level of fines, number of years, confiscation of goods , etc) | | | | | | | | | | | | | | | |
|  | NL | | PL | | PT | | RO | | SK | | SI | | ES | | SE | | |
|  | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP | NP | LP | |
| Article 15 | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded/Infringement. Detention up to 6 months. Crime up to 6 years. | 3rd and 5th cat. | F-up to 720 daily fines/I- up to 5 years /confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | imprisonment from 3 to 10 years | N/A | up to 3 319,39 EUR | up to 99 581,75 EUR | N/A | N/A | 150 € - 600.000 € | 150 € - 600.000 € | 200 SEK - 150 000 SEK / I 0-6 YRS/ 20% of the Withdrawn Customs duty | 20% of the Withdrawn Customs duty | |
| Article 15(1) | Fine - 3rd category | Fine - 3rd and 5th cat. | F-up to 720 daily fines | N/A | From 75€ to 7500€ | From 150€ to 15.000€ | From 500 lei to 1,500 lei / Contravention | From 500 lei to 1,500 lei | up to 3 319,39 EUR /REPRIMAND | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | F - 50 % — 150 % of the difference between the amount calculated by the administration and the amount derived from the data declared ; 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000); 100 % — 600 % of the value of smuggled goods (minimum EUR 500); I - 1 to 5 years; |  | 200 SEK - 150 000 SEK | n/a | |
| article 15(2)(a) | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded/Infringement. Detention up to 6 months. Crime up to 6 years. | 3rd and 5th cat. | F-up to 720 daily fines/I- up to 5 years /confiscation | N/A | From 75€ to 5750€ | From 150€ to 11.500€ | From 1,500 to 3,000 lei / Contravention | From 1,500 to 3,000 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I 0-6 YRS/ 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 15(2)(b) | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded/Infringement. Detention up to 6 months. Crime up to 6 years. | 3rd and 5th cat. | F-up to 720 daily fines/I- up to 5 years /confiscation | N/A | From 75€ to 5750€ | From 150€ to 11.500€ | From 500 lei to 8, 000 lei | From 3,000 lei to, 8,000 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I 0-6 YRS/ 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 23(1) | Fine 3nd cat (EUR 8,700). Gedl fine 5e Cat. (EUR 87,000) If designed up to 100 % of the amount of duty/I- 6 Months - 6 Years/default penalty of EUR 335 or a fine of up to 100 % of the amount of duty | Fine 3nd cat (EUR 8,700). Gedl fine 5e Cat. (EUR 87,000) If designed up to 100 % of the amount of duty/default penalty of EUR 335 or a fine of up to 100 % of the amount of duty | N/A | N/A | N/A | N/A | From 1,500 to 3,000 lei | N/A | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 23(2) | Fine 3rd cat(max€ 8.700)/ ADM F 335 EUR | Fine 3th cat (maximum of EUR 8.700).A fine may be imposed up to a maximum of the next higher category. | N/A | N/A | N/A | N/A | From 500 lei to 1,500 lei: | From 500 lei to 1,500 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I – 0-6 yrs | n/a | |
| Article 51 | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded/I - 6 months - 4 years | 3th and 5th cat and in the case of legal person 6th cat (EUR 870.000) | F-up to 180 daily fines | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 108 | N/A | N/A | N/A | N/A | N/A | N/A | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | I -MAX 12 YRS | 1 500 EUR - 1 600 000 EUR/dissolution of legal personality, probihition of business/activity, publishing of judgement of conviction; protective measure-partial confiscation of property | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | n/a | n/a | |
| Articles 127 | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties | N/A | N/A | From 75€ to 3750€ | From 150€ to 7500€ | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | n/a | |
| Article 134(1) | Fine – 2nd category (4 350 eur) | Fine – 2nd category (4 350 eur) | F-up to 720 daily fines /I - up to 3 years - Confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR/I - MAX 12 YRS /FORFEITURE | up to 99 581,75 eur - ADM,  Criminal - 1 500 eur to 1 600 000 eur  /Forfeiture/  Dissolution /  Prohibition/  Publishing judgment /  Confiscation | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 134(1) | Fine – 2nd category (4 350 eur) | Fine – 2nd category (4 350 eur) | F-up to 720 daily fines /I - up to 3 years - Confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | up to 3 319,39 eur/I - MAX 12 YRS /Forfeiture | up to 99 581,75 eur - ADM,  Criminal - 1 500 eur to 1 600 000 eur  /Forfeiture/  Dissolution /  Prohibition/  Publishing judgment /  Confiscation | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 135(1) | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties | F-up to 720 daily fines | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 eur/  Forfeiture | up to 99 581,75 eur/  Forfeiture | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 135(2) | No free zones | No free zones | N/A | N/A | from 250€ to 165000€ / anciliary | from 500€ to 330.000€ / anciliary | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 eur/  Forfeiture | up to 99 581,75 eur/  Forfeiture | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | No free zones | No free zones | |
| Article 137(1) and (2) | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties | N/A | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 139 | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties | F-up to 720 daily fines/I- up to 5 years /confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | imprisonment from 3 to 10 years / prohibition of rights |  | up to 3 319,39 eur/  Forfeiture | up to 99 581,75 eur/  Forfeiture | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 139 | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties | F-up to 720 daily fines/I- up to 5 years /confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 500 lei to 1,500 lei | From 500 lei to 1,500 lei | up to 3 319,39 eur/  Forfeiture | up to 99 581,75 eur/  Forfeiture | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I - 0-6 YRS/ 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 140 | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties/ I – up to 4 years | Fine – 3rd category, or fine not exceeding once the amount of the impport duties  Evasion – Fine – 4th category or fine not exceeding once the amount of the impport duties | F-up to 720 daily fines/I- up to 3 years /confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 3,000 lei to 8,000 lei | From 3,000 lei to 8,000 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 145(2) | Fine – 3rd category (8 700 eur) and 5th category (87 000 eur). Maximum fine up to 100% of the duties/ I - 6 months (detention) – 4 years (crime) | Fine – 3rd category (8 700 eur) and 5th category (87 000 eur). Maximum fine up to 100% of the duties | F- up to 240 daily fines | N/A | From 75€ to 3750€ / anciliary | From 150€ to 7500€ / anciliary | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 eur /Reprimand | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | N/A | |
| Articles 147 and 148 | Fine – 2nd category (3 350 eur) | Fine – 2nd category (3 350 eur) | F- up to 240 daily fines | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | N/A | |
| Article 149 | Fine 3rd category (8 700 eur) – maximum 100% of the amount of the duty | Fine 3rd category (8 700 eur) – maximum 100% of the amount of the duty | F- up to 240 daily fines | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 eur/  Forfeiture | up to 99 581,75 eur/  Forfeiture | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Articles 158(3) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F-up to 720 daily fines/I- up to 3 years /confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 500 lei to 1,500 lei: | From 500 lei to 1,500 lei: | up to 3 319,39 eur/  Forfeiture | up to 99 581,75 eur/  Forfeiture | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I – 0 to 6 yrs | n/a | |
| Articles 163 | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F-up to 720 daily fines/I- up to 5 years /confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | Imprisonment for 3 to 10 years |  | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 163(1) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 4 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F- up to 720 daily fines | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 163(2) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 4 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F- up to 720 daily fines | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / 20% Withdraw of Customs duty | 20% Withdraw of Customs duty | |
| Article 166 | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F- up to 720 daily fines/I - up to 2 years/confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei / Imprisonment for 3 to 10 years | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 15 UCC | See Article 15 UCC | |
| Article 167(1) | Fine 2nd category (3 350 eur) | Fine 2nd category (3 350 eur) | N/A | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / 500 kr, 1000 kr if not fulfilling the obligation within a period given by SV authorities | n/a | |
| Article 167(1) second subparagraph | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 4 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F- up to 720 daily fines | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | n/a | |
| Article 177 | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F- up to 720 daily fines/ I - up to 2 years/confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | n/a | |
| Article 179 | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F- up to 720 daily fines/ I - up to 2 years/confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | n/a | |
| Article 182 | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F- up to 720 daily fines/ I - up to 2 years/confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | n/a | |
| Article 185 | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F- up to 720 daily fines/ I - up to 2 years/confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | n/a | |
| Article 192(2) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur) / I – up to 2 years | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur) | F- up to 720 daily fines/ I - up to 3 years/confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 500 lei to 1500 lei / Improsinement from 3 months to 2 years | From 500 lei to 1500 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | n/a | |
| Article 211 | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded/ I – 6 months (detention) – 6 years (crime) | Fine - 3rd category (8,700 eur) or 4th category (21 750 eur). Maximum fine - up to 100 % of the duties evaded. | F- up to 720 daily fines/ I - up to 2 years/confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 3,000 lei to 8,000 lei | From 3,000 lei to 8,000 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I – 0 to 6 yrs | n/a | |
| Article 233(1)(a) | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | F- up to 720 daily fines | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I – 0 to 6 yrs / 20 % of the withdraw on customs duty | 20 % of the withdraw on customs duty | |
| Article 241 | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | F- up to 720 daily fines | N/A | from 250€ to 165.000€ / anciliary | from 500€ to 165.000€ / anciliary | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I – 0 to 6 yrs / 20 % of the withdrawn customs duty | 20 % of the withdraw on customs duty | |
| Article 242 | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | F- up to 720 daily fines/ I - up to 3 years/confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 500 lei to 1500 lei | From 500 lei to 1500 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK / I – 0 to 6 yrs / 20 % of the withdrawn customs duty | 20 % of the withdrawn customs duty | |
| Article 242(1), points (a) and (b) | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | F- up to 240 daily fines | N/A | from 250€ to 165.000€ / anciliary | from 500€ to 330.000€ / anciliary | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK ; 20 % of the withdrawn customs duty | N/A | |
| Article 244(1) | No free zones | No free zones | F- up to 240 daily fines | N/A | from 250€ to 165.000€ / anciliary | from 500€ to 330.000€ / anciliary | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | No free zones | No free zones | |
| Article 244(2) | No free zones | No free zones | F- up to 240 daily fines | N/A | from 250€ to 165.000€ / anciliary | from 500€ to 330.000€ / anciliary | Minimum 1,500 lei | Minimum 1,500 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | No free zones | No free zones | |
| Article 245 | No free zones | No free zones | F- up to 240 daily fines | N/A | from 250€ to 165.000€ / anciliary | from 500€ to 330.000€ / anciliary | Imprisonement 3 to 10 years | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | No free zones | No free zones | |
| Article 245 | No free zones | No free zones | F- up to 720 daily fines/I-up to 2 years/confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | Imprisonement 3 to 10 years | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | See Article 15 above | See Article 15 above | |
| Article 257 | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | N/A | N/A | from 250€ to 165.000€ / anciliary | from 500€ to 165.000€ / anciliary | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | N/A | |
| Article 262 | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | Default penalty - administrative fine of up to EUR 335 ( intent or serious misconduct) or administrative fine not exceeding 100 % of the amount of duty. | N/A | N/A | from 250€ to 165.000€ / anciliary | from 500€ to 165.000€ / anciliary | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK ; 20% of the withdraw customs duty | 20% of the withdraw customs duty | |
| Article 263 | Fine 3rd category (8 700 eur) | Fine 3rd category (8 700 eur) | N/A | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 3,000 lei to 8,000 lei | From 3,000 lei to 8,000 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | N/A | |
| Article 267(2) | Fine 3rd category (8 700 eur) | Fine 3rd category (8 700 eur) | F- up to 720 daily fines/I - up to 5 years / confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 3,000 lei to 8,000 lei | From 3,000 lei to 8,000 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | F-200 SEK - 150 000 SEK ; I - 0-6 years | N/A | |
| Article 267(2) | Fine 3rd category (8 700 eur) / I – 6 months | Fine 3rd category (8 700 eur) | F- up to 720 daily fines/I - up to 2 years / confiscation | N/A | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / anciliary | 360 day fines (1 day fine = 1 euro and 500 euros)/ ADM Fine: from 250€ to 165.000€ / I - up to 3 years / 500€ to 330.000€ | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | F-200 SEK - 150 000 SEK ; I - 0-6 years | N/A | |
| Article 270 | Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty  / I – up to 1 year | Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty | F- up to 720 daily fines/I - up to 5 years / confiscation | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 3,000 lei to 8,000 lei | From 3,000 lei to 8,000 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | N/A | |
| Article 271 | Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty  / I – up to 1 year | Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty | F- up to 720 daily fines/I - up to 5 years / confiscation | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 3,000 lei to 8,000 lei | From 3,000 lei to 8,000 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | N/A | |
| Article 274 | Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty  / I – up to 1 year | Fine 3rd category (8 700 eur) or 4th category (21 750 eur). Maximum fine up to 100% of the amount of the duty | F- up to 240 daily fines | N/A | From 75€ to 3750€ | From 150€ to 7500€ | From 3,000 lei to 8,000 lei | From 3,000 lei to 8,000 lei | up to 3 319,39 EUR | up to 99 581,75 EUR | NP : 300 eur - 75 000 eur ; IST : 1 000 eur – 125 000 eur | LP : 2 000 eur - 125 000 eur ; RPLP : 400 eur – 4 000 eur | see Article 15(2)(b) UCC | see Article 15(2)(b) UCC | 200 SEK - 150 000 SEK | N/A | |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | | Application of sanctions | | | | | | | | | | | | | | | | | | | | | | | | | | |
|  | AU | | BE | BG | HR | CY | CZ | DK | EL | EE | FI | FR | DE | HU | IE | IT | LV | LT | LU | MT | NL | PL | PT | RO | SK | SI | ES | SE |
|  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 15 | F/I/ADM DUTY | | F/I/Confiscation | F/I | F | F/I | N/A | DK | F/I | F/I/Pecuniary punishment /Detention/Penalty payment | F/ADM F/I | F | F/I/ ADM charge | F/I | F/I | F/I | F | F | F/I | F/I | F/I | F/I/confiscation | F/I/Confiscation/Suspention | I | F | I | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 15(1) | F | | F | F/I | F | F/I | Procedural F |  | F/I | F/Detention | F/I | F | ADM F | F | F/I | F/I | F | F | F | F/I | F/I | F/I/confiscation | F/I | F/Contravention | F/ Reprimand | F | F/I/Confiscation/Suspention | F |
| article 15(2)(a) | F/I/ADM DUTY | | F | F/I | F | F/I | F | F/I | F | N/A | F | N/A | ADM F/Criminal F/i | F | F/I | F | F | F | F/Seizure / Confiscation | F/I | F/I | F/I/confiscation | ADM F | F/Contravention | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 15(2)(b) | F/I/ADM DUTY | | F | F/I | F | F/I | F | F | F | F/I/Pecuniary punishment | F | N/A | ADM F/Criminal F/i | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 23(1) | ADM DUTY | | F | F/I | F | F/I | F/prohibition of profesional activities | F/I | Losing a benefit | N/A | F | N/A | N/A | F | F/I | F | N/A | F | F | F/I | F/I/Default penalty | N/A | N/A | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 23(2) | F | | F | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | N/A | F | N/A | N/A | F | F/I | F | N/A | F | F | F/I | F/I | N/A | N/A | F | F | F | F/I/Confiscation/Suspention | F/I |
| Article 51 | F | | F | F/I | F | F/I | Fine/prohibition of profesional activities | F | F | N/A | F/ADM F | F | N/A | F | F/I | F | F | F | F/I | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 108 | N/A | | Revocation | F/I | N/A | F/I | Interrest on arrears | F | I | N/A | Default Interest | N/A | F/I/ ADM charge |  | F/I | F | N/A | F | F/I | F/I | N/A | F/I/confiscation | N/A | F | F/I/dissolution of legal personality, prohibition of business/activity, publishing of judgement of conviction; protective measure-partial confiscation of property | F | F/I/Confiscation/Suspention | N/A |
| Articles 127 | F | | F | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | F/Penalty fee | F/I/Confiscation | N/A | F | F/I | F | F | F | F/I | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F |
| Article 134(1) | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | N/A | F/I | F/I/Pecuniary punishment /Detention/Penalty payment | F/I | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F/I | F | F/SEIZURE / CONFISCATION | F/I | F/I | F/I/confiscation | ADM F | F | F/I/Forfeiture/Dissolution/Prohibition/Publishing judgement/Confiscation | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 134(1) | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F/I | F/I | F/I | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F/I | F | F/Seizure / Confiscation | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F/I/Forfeiture/Dissolution/Prohibition/Publishing judgement/Confiscation | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 135(1) | F/I/ADM Duty | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | F | F/I/Confiscation | ADM FINE | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F/Forfeiture | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 135(2) | No free zones | | No free zones | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | No free zones | No free zones | N/A | F | No free zones | F | F | F | N/A | F/I | No free zones |  | ADM F/Confiscation/Suspension | F | F/Forfeiture | F | F/I/Confiscation/Suspention | No free zones |
| Article 137(1) and (2) | F/I/ADM Duty | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 139 | F/I/ADM Duty | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | N/A | F | F/I/Confiscation | ADM F | F | F/I | F | F/I | F | F/Seizure / Confiscation | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | I | F/Forfeiture | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 139 | F/I/ADM Duty | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | N/A | N/A | F | F/I/Confiscation | ADM F | F | F/I | F | F/I | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F/Forfeiture | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 140 | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | F/I | F | F | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 145(2) | F/I | | F/I/Confiscation | F/I | F | F/I | procedural fine | F | F/I | F | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F / Rreprimand | F | F/I/Confiscation/Suspention | F |
| Articles 147 and 148 | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | F | F | F/I/ ADM charge | F | F/I | F | F | F | F/SEIZURE/CONFISCATION/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 149 | F/I | | F | F/I | F | F/I | F/prohibition of profesional activities | F | N/A | F | F | F | F/I/ ADM charge | F | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | ADM F | F | F/Forfeiture | F | F/I/Confiscation/Suspention | F/ADM F |
| Articles 158(3) | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | F/I/Pecuniary punishment /Detention/Penalty payment | F | F/I/Confiscation | N/A | F | F/I | F | F/I | F | F/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F/Forfeiture | F | F/I/Confiscation/Suspention | F/I |
| Articles 163 | F/I | | F/I/Confiscation | F/I | F | F/I | Procedural fine | F | F/I | F/I | F/I | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F | F | F/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | I | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 163(1) | F/I | | F/I/Confiscation | F/I | F | F/I | procedural fine | F | F/I | F | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | N/A | F | F | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 163(2) | F/I | | F/I/Confiscation | F/I | F | F/I | procedural fine | F/I | N/A | N/A | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | ADM F | F | F / Reprimand | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 166 | F/I | | F/I/Confiscation | F/I | F | F/I | N/A | F | N/A | N/A | F | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | N/A | F | F/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | See article 15 |
| Article 167(1) | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | N/A | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | N/A | F | I/Seisure/Confiscation | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F/Penalty for late declaration |
| Article 167(1) second subparagraph | F/I | | F/I/Confiscation | F/I | F | F/I | Procedural fine | F/I | N/A | N/A | F | F/I/Confiscation | F/I/ ADM charge | F | F/I | F | N/A | F | F/ Seisure/Confiscation | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F |
| Article 177 | F/I | | F/I/Confiscation | F/I | F | F/I | N/A | F | F/I | N/A | F | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F | F | F/I | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 179 | F/I | | F/I/Confiscation | F/I | F | F/I | N/A | F | N/A | N/A | F/Penalty fee | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 182 | F/I | | F/I/Confiscation | F/I | F | F/I | N/A | F/I | N/A | N/A | F/Penalty fee | F/I/Confiscation | Revocation | F/I | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 185 | F/I | | F/I/Confiscation | F/I | F | F/I | N/A | F/I | N/A | N/A | F/Penalty fee | F/I/Confiscation | F/I/ ADM charge | F/I | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 192(2) | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F/I | F | F/Penalty fee | F/I/Confiscation | F/I | F | F/I | F | F | F | F | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 211 | F/I | | F/I/Confiscation | F/I | F | F/I | N/A | F/I | F/I | N/A | F/Penalty fee | F/I/Confiscation | Revocation/Suspension | F/I | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I |
| Article 233(1)(a) | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | F | F/Penalty fee | F/I/Confiscation | N/A | F | F/I | F | N/A | F | F/Confiscation | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F |
| Article 241 | F/I | | F/I | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | F | F/Penalty fee | F | N/A | F | F/I | F | N/A | F | F/ Seisure/Confiscation | F/I | F/I/Default penalty | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 242 | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | F/ Confiscation | F/Penalty Fee | F/I/Confiscation | N/A | F/I | F/I | F | F | F | F/ Seisure/Confiscation | F/I | F/Default penalty | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I/ADM F |
| Article 242(1), points (a) and (b) | F/I | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | F/Penalty Fee | F/I/Confiscation | N/A | F | F/I | F | F | F | N/A | F/I | F/default penalty | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 244(1) | No free zones | | No free zones | F/I | F | F/I | N/A | F | F | F | No free zones | F | ADM F | F | No free zones | No free zones | N/A | F | F/ Seisure/Confiscation | F/I | No free zones | No free zones | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | No free zones |
| Article 244(2) | No free zones | | No free zones | F/I | F | F/I | N/A | F | F | F | No free zones | F | N/A | F | No free zones | F | F | F | F | F/I | No free zones | F/I/confiscation | ADM F/ Confiscation /Suspension |  | F | F | F/I/Confiscation/Suspention | No free zones |
| Article 245 | No free zones | | No free zones | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | No free zones |  | N/A | F | No free zones | F | F/I | F | N/A | F/I | No free zones | F/I/confiscation | ADM F/ Confiscation /Suspension | I | F | F | F/I/Confiscation/Suspention | No free zones |
| Article 245 | N/A | | F/I/Confiscation | F/I | F | F/I | F | F | F/I | N/A | F/Penalty Fee | F/I/Confiscation | N/A | F/I | F/I | F | F/I | F | N/A | F/I | No free zones | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | See art 15 |
| Article 257 | F/I/ADM Duty | | F | F/I | F | F/I | F/prohibition of profesional activities | F | F/I | N/A | F/Penalty Fee | F | N/A | F/I | F/I | F | N/A | F | N/A | F/I | Default penalty | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 262 | F/I/ADM Duty | | F | F/I | F | F/I | F/prohibition of profesional activitiesF | F/I | N/A | N/A | F/Penalty Fee | F | N/A | F | F/I | F | N/A | F | N/A | F/I | Default penalty | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F/ADM F |
| Article 263 | F | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | F | F/Penalty Fee | F/I/Confiscation | N/A | F | F/I | F | F | F | F | F/I | F | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F |
| Article 267(2) | F | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | F/Penalty Fee | F/I/Confiscation | ADM FINE | F | F/I | F | F | F | N/A | F/I | F | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I |
| Article 267(2) | F | | F/I/Confiscation | F/I | F | F/I | fine | F/I | F/I | N/A | F/Penalty Fee | F/I/Confiscation | ADM FINE | F/I | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | Criminal F/ Confiscation/Suspention | F | F | F | F/I/Confiscation/Suspention | F/I |
| Article 270 | F | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F | F | N/A | F/Penalty Fee | F/I/Confiscation | ADM FINE | F | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | ADM F/ Confiscation /Suspension | F | F | F | F/I/Confiscation/Suspention | F |
| Article 271 | F | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | N/A | F/Penalty Fee | F/I/Confiscation | ADM FINE | F | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F |
| Article 274 | F | | F/I/Confiscation | F/I | F | F/I | F/prohibition of profesional activities | F/I | F | N/A | F/Penalty Fee | F/I/Confiscation | N/A | F | F/I | F | F | F | N/A | F/I | F/I | F/I/confiscation | ADM F | F | F | F | F/I/Confiscation/Suspention | F |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Aggravating factors | | | | | | | | | | | | | | | |
|  | AU | BE | BG | HR | CY | CZ | DK | EL | EE | FI | FR | DE | HU | IE | IT |
| Article 15 | intention to procure not only minor continuous income, conducting multiple offences of the same kind, previous conviction for the same offence, enticing another to commit an offence     Not an aggravating factor, but a qualification of § 35 Fiscal Penal Law is § 38a Fiscal Penal Law. § 35 in connection with § 38a Fiscal Penal Law is applicable, if smuggling or evasion of import duties is committed as a member of a gang of at least three persons or if the smuggling is committed with a weapon. | The LGDA provides for aggravating circumstances for certain infringements. Article 229 LGDA provides that the term of imprisonment will always be incurred when the fraud is carried out by concealment or in bands of at least three individuals. The L.G.D.A. provides for an increase in the penalty for certain offences in the event of a repeat offence:  In the case of fraudulent importation, exportation or attempted importation or exportation, prohibited deposit and irregular movement, where the goods are assigned a destination other than that provided for in a customs document: increase in the length of the term of imprisonment (Article 220 LGDA), doubling of the fine (Article 221 LGDA).  Where, after the closure of the certificate of verification, the officials establish, within three years of the date on which the amount initially required of the person liable for payment was entered in the accounts, or, if no entry in the accounts has been made, from the date on which the tax debt was incurred, that, as a result of an act which could give rise to criminal court proceedings, the duty or excise duty legally owed on declared goods has not been collected or has not been collected in full: imprisonment from eight days to one month (Art. 202 LGDA).    The term of imprisonment is increased where the financial interests of the Union are seriously prejudiced (Article 115; 202; 220; 256; 257, § 3; 259 LGDA). | Repeated infringement | guilt, motives, past conduct, future conduct, personal and social causes, financial situation | repetitive behaviour, amount of duties | a) the offender misused the victims vulnerability, subordination or dependence; b) more illegal acts of the offender (not only one); c) the offender acted repeatedly  d) the offender misused his working position or status  e) the offender acted illegally as a member of an organized group  f) the illegal act was performed at child, pregnant woman, ill person, disabled person, aged person | The Criminal Code  provides for  aggravating factors that applies in all criminal cases.  In cases concerning evasion of custom duties  the most relevant factor  is that the offender  has relevant  prior convictions or accepted fines. | Smuggling | For each person, 1 principal punishment may be applied, and up to several supplementary punishments. Punishing a physical person does not preclude from punishing a legal person. Applies to all following rows. Imposition of a punishment does not preclude the application of a penalty payment in order to ensure compliance with a precept. | See Article 15 (1) UCC | NO | In the case of tax crimes (§ 46 StGB): in particular, the following circumstances shall be taken into account:  —Act out of profit-seeking, gross self-interest or greed,  —remorseless and ruthless approach,  —Tenacity with which the objective is pursued;  —Tax reduction over a longer period,  —particularly reprehensible execution,  —Obstructing the investigation of the facts, e.g. destroying or disposing of evidence, influencing witnesses, deliberately misleading the investigating authorities,  —social and professional status of the offender, which imposes special tax obligations.      In the case of administrative offences (§ 17 OWiG): In principle, the circumstances leading to Aggravating factors for criminal offences also apply to administrative offences. | 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. | N/A | N/A |
| Article 15(1) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | 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. | NON | See Article 15 UCC | N/A | N/A | N/A |
| article 15(2)(a) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | 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.  AND SEE Article 15(1) UCC | N/A | See Article 15 UCC | N/A | N/A | N/A |
| Article 15(2)(b) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15((2)(a) UCC | N/A | See Article 15 UCC | N/A | N/A | N/A |
| Article 23(1) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15((2)(a) UCC | N/A | See Article 15 UCC | N/A | N/A | N/A |
| Article 23(2) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15((2)(a) UCC | N/A | See Article 15 UCC | N/A | N/A | N/A |
| Article 51 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | See Article 15 (1) UCC | NON | See Article 15 UCC | N/A | N/A | N/A |
| Article 108 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | N/A | When established customs debt is more than 150.000 EUR, the imprisonment threshold is at least 3 years. | See Article 15 UCC | N/A | N/A | See Article 15 UCC | N/A | N/A | N/A |
| Articles 127 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | Organised crime | See Article 15 UCC | N/A | N/A | N/A |
| Article 134(1) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | See Article 15 UCC | Same as Article 15(1) UCC | Organised crime | See Article 15 UCC |  | N/A | N/A |
| Article 134(1) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | Organised crime | See Article 15 UCC |  | N/A | N/A |
| Article 135(1) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | Organised crime | See Article 15 UCC |  | N/A | N/A |
| Article 135(2) | No free zones | No free zones | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | No free zones | No free zones | See Article 15 UCC | N/A | No free zones | N/A |
| Article 137(1) and (2) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 139 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 139 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 140 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 145(2) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Articles 147 and 148 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | NON | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 149 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | N/A | N/A | See Article 15 UCC | Same as Article 15(1) and Article 15((2)(a) UCC | NON | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Articles 158(3) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | 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. | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Articles 163 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | In case the illegal profit of falsification is more than 120.000 EUR, the imprisonment thresholds are 5 years to 10 years.  In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 163(1) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 163(2) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | 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. | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 166 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 167(1) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | See Article 15 UCC | Same as for art. 15 (1) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 167(1) second subparagraph | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 177 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | See Article 15 UCC | Same as for art. 15(2)(a) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 179 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 15(2)(a) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 182 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 15(2)(a) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 185 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 15(2)(a) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 192(2) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 15(2)(a) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 211 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | See Article 15 UCC | Same as for art. 15(2)(a) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 233(1)(a) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 241 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC |  | NON | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 242 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 242(1), points (a) and (b) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 15(2)(a) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 244(1) | No free zones | No free zones | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | No free zones |  | See Article 15 UCC | See Article 15 UCC | No free zones | N/A |
| Article 244(2) | No free zones | No free zones | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | No free zones | NON | See Article 15 UCC | See Article 15 UCC | No free zones | N/A |
| Article 245 | No free zones | No free zones | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | No free zones | Organised crime | See Article 15 UCC | See Article 15 UCC | No free zones | N/A |
| Article 245 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | See Article 15 UCC | 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. | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 257 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | NON | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 262 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | NON | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 263 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | NON | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 267(2) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 267(2) | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 270 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 271 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |
| Article 274 | See article 15 above | See Article 15 UCC | Repeated infringement | See Art 15 UCC | repeptitive behaviour, amount of duties | see Article 15 above | See Art 15 UCC | N/A | See Article 15 UCC | Same as for art. 158(3) | Organised crime | See Article 15 UCC | See Article 15 UCC | N/A | N/A |

   

|  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Aggravating factors | | | | | | | | | | | |
|  | LV | LT | LU | MT | NL | PL | PT | RO | SK | SI | ES | SE |
| Article 15 | Paragraph one of Section 48 of the Criminal Law provides for the following circumstances that may be considered to be aggravating:  1) the criminal offence constitutes recidivism of criminal offences;  2) the criminal offence was committed while in a group of persons;  3) the criminal offence was committed, taking advantage in bad faith of an official position or trust of another person;  4) the criminal offence has caused serious consequences;  5) the criminal offence was committed against a woman, knowing her to be pregnant;  6) the criminal offence was committed against a person who has not attained eighteen years of age or against a person by taking advantage of his or her condition of helplessness or of infirmity due to old-age;  7) the criminal offence was committed against a person taking advantage of his or her official, financial or other dependence on the offender;  8) the criminal offence was committed with particular cruelty or with humiliation of the victim;  9) the criminal offence was committed by taking advantage of the circumstances of a public disaster or during an emergency situation or a state of exception;  10) the criminal offence was committed employing weapons or explosives, or in some other generally dangerous way;  11) the criminal offence was committed out of a desire to acquire property;  12) the criminal offence was committed under the influence of alcohol, narcotic, psychotropic, toxic or other intoxicating substances;  13) the person committing the criminal offence, for the purpose of having his or her punishment reduced, has knowingly provided false information regarding a criminal offence committed by another person;  14) the criminal offence was committed due to racist, national, ethnic, or religious motives or due to social hatred;  15) the criminal offence related to violence or threats of violence, or the criminal offence against morality and sexual inviolability was committed against a person to whom the perpetrator of a criminal offence is related in the first or second degree of kinship, or against the spouse or former spouse, or against a person with whom the perpetrator of a criminal offence is or has been in continuous intimate relationships, or against a person with whom the perpetrator of a criminal offence has a joint (single) household;  16) the criminal offence related to violence or threats of violence, or an intentional criminal offence against health or morality and sexual inviolability of a person was committed at the presence of a minor;  17) the perpetrator of the criminal offence has knowingly given a false testimony. | organised gang/serious damage/age (see LT sheet) | serious damage to the financial interests of the European Union; damage of more than EUR 100 000 | a second or subsequent conviction for any offence | Fraudulent conduct/repeated infringement/ | organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | import/export prohibition; • value higher than 100.000 euros;• use of weapons or violence, or committed by two or more persons; • corruption of any State official or agent;• The infringement’s perpetrator or his accomplice is a customs and tax officer or member of the criminal police; • smuggled goods transshipped in territorial waters; N | Organised gang crime; age of the perpetrator; use of guns | N/A | nature  of the infringement/  amount /  causing the non payment of import or export of goods (exceeding 20 average salaries) | Concealment of data, use of fraudulent means, repeated commission of tax offences, financial loss to the Public Treasury ; repetition; resistance, negative or obstruction; the use of fraudulent or interposed means; Commission by means of or for the benefit of persons or entities which are easy to commit the infringement; use of the mechanisms provided for in customs legislation for the simplification of customs clearance formalities and procedures.   Commission within a criminal organisation or group; use of interposed persons or entities, businesses or trustees or tax havens or no-tax jurisdictions that conceal or make it difficult to identify certain aspects of the crime; and aggravating circumstances provided for in the general provisions of the Criminal Code. | Chapter 9 of the General Penal Code lists the aggravating and mitigating factors for sentencing range |
| Article 15(1) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10  (1) If the same person has committed several contraventions  the sanction is applied for each contravention.  (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| article 15(2)(a) | See Art 15 UCC. | See Art 15 UCC. | (238) if the undeclared part exceeds 1/12e of the whole species | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 15(2)(b) | See Art 15 UCC. | See Art 15 UCC. | lack of proof that the declaration has taken place | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 23(1) | N/A | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 23(2) | N/A | See Art 15 UCC. | N/A | See Art 15 UCC. | N/A | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 51 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 108 | N/A | See Art 15 UCC. | Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000) | See Art 15 UCC. | N/A | See Art 15 UCC | see Article 15 above | In the case of the contraventions  provided in art. 653 lit. a) - c), when the goods  can no longer be identified, the infringer is obliged to pay  an amount equal to their customs value, to which are added  the import duties and other legally due duties representing taxes  and duties set at release for free circulation of goods.  This measure has the same legal effect  as the confiscation of goods  in respect of the settlement of a customs debt. | for example:offender committed a criminal offence as organizer; offender misused his job; offender committed more criminal offences | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Articles 127 | See Art 15 UCC. | See Art 15 UCC. | Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000) | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 108 UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 134(1) | Paragraph one of Section 48 of the Criminal Law. Aggravating factors:  1) the perpetrator of the criminal offence has admitted his or her guilt, has freely confessed and has regretted the criminal offence committed;  2) the offender has actively furthered the disclosure and investigation of the criminal offence;  3) the offender has voluntarily compensated the harm caused by the criminal offence to the victim or has eliminated the harm caused;  4) the offender has facilitated the disclosure of a crime of another person;  5) the criminal offence was committed as a result of unlawful or immoral behaviour of the victim; | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 108 UCC. | in criminal offenses - the same as in Art. 108 UCC; at admin. sanctions - N / A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 134(1) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 108 and Art 15(1) UCC. | in criminal offenses - the same as in Art. 108 UCC; at admin. sanctions - N / A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 135(1) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 135(2) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | No free zones | See Art 15 UCC. | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | No free zones |
| Article 137(1) and (2) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 139 | See Art 15 UCC. | See Art 15 UCC. | Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000) | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 139 | See Art 15 UCC. | See Art 15 UCC. | Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000) | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 140 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 108 UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 145(2) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 108 UCC | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Articles 147 and 148 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 108 UCC | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 149 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 108 UCC | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Articles 158(3) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 108 UCC | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Articles 163 | See Art 15 UCC. | See Art 15 UCC. | serious damage to the EU’s financial interests | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 108 UCC | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 163(1) | N/A | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 163(2) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 166 | N/A | See Art 15 UCC. | serious damage to the EU’s financial interests | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC. | see Article 15 above | Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights.     Art. 276. - If the facts provided in art. 270 - 274 are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may also apply, according to art. 64 lit. c) of the Criminal Code. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 167(1) | N/A | See Art 15 UCC. | serious damage to the EU’s financial interests | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 167(1) second subparagraph | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 177 | See Art 15 UCC. | See Art 15 UCC. | serious damage to the EU’s financial interests | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 179 | See Art 15 UCC. | See Art 15 UCC. | serious damage to the EU’s financial interests | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 182 | See Art 15 UCC. | See Art 15 UCC. | serious damage to the EU’s financial interests | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 185 | See Art 15 UCC. | See Art 15 UCC. | serious damage to the EU’s financial interests | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 192(2) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 211 | See Art 15 UCC. | See Art 15 UCC. | serious damage to the EU’s financial interests | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 233(1)(a) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 241 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 242 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 242(1), points (a) and (b) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 244(1) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | No free zones | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | No free zones |
| Article 244(2) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | No free zones | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | No free zones |
| Article 245 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | No free zones | See Art 15 UCC | see Article 15 above | The right to a mediator shall be communicated to the parties to the main proceedings before the hearing. There is still the possibility for the victim and the offender to reach agreements on civil claims, either directly between them (transaction) or through a third party (civil mediation in criminal proceedings) - in the civil side of the process this will lead to the settlement of the civil action. according to the will of the parties, and in the criminal side of the process will be an element for the judge to order the waiver of the sentence, postponement of the sentence, conditional suspension of the execution of the sentence, or to retain mitigating circumstances having the effect of reducing the sentence by one third. conditional release of the person imprisoned in the penitentiary before the full execution of the sentence.  The new code also allows for criminal mediation, and from this point of view there will be two categories of crimes. A first category is that for which the conclusion of a mediation agreement between the offender and the victim will prevent the initiation or conduct of criminal proceedings (offenses subject to prior complaint and those prosecuted ex officio but for which reconciliation is possible). A second category is that for which the mediation agreement may be an element for the prosecutor to waive the criminal investigation and to grant the offender a period of 9 months in which to fulfill the obligations assumed by the agreement. For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence. | N/A | See Art 15 UCC. | See Article 15 above | No free zones |
| Article 245 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | No free zones | See Art 15 UCC | see Article 15 above | See Art 245 UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 257 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 262 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 263 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights.     Art. 276. - If the facts provided in art. 270 - 274 are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may also apply, according to art. 64 lit. c) of the Criminal Code.  And See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 267(2) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 267(2) | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 15(1) UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 270 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 108 UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 271 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 108 UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |
| Article 274 | See Art 15 UCC. | See Art 15 UCC. | N/A | See Art 15 UCC. | See Art 15 UCC. | See Art 15 UCC | see Article 15 above | See Art 108 UCC. | N/A | See Art 15 UCC. | See Article 15 above | See Art 15 UCC. |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Mitigating factors | | | | | | | | | | | | | | |
|  | AU | BE | BG | HR | CY | CZ | DK | EL | EE | FI | FR | DE | HU | IE | IT |
| Article 15 | § 23 Fiscal Penal Code  § 34 Criminal Code  examples:  serious effort to rectify any detriment caused, remorseful confession, substantial contribution to finding the truth, committing the offence between the ages of 18 and 21 | Mitigating circumstances are not legally defined.  Fraudulent intent may serve as an element of assessment of mitigating circumstances,  in particular for the submission of a transaction  by the General Administration of Customs and Excise.  Article 264 LGDA. states that any transaction is prohibited, if the infringement  is to be regarded as sufficiently proven in legal proceedings,  and if there is no doubt about the intention of premeditated fraud.  Article 230 LGDA provides that the term of imprisonment  will never be incurred if the seizure  takes place solely for failure to comply  with the formalities relating to the documents  which must be used to justify the transport,  or if the goods are recognised as indigenous goods. | Assessed on a  case by case basis | guilt, motives, past conduct, future conduct, personal and social causes, financial situation | repetitive behaviour, amount of duties, marital status, circumstances | a) minor age of the offender at the time of the illegal act  b) the offence averted the attack or other danger  c) the offender cooperated to remove the harmful effect of the illegal act or voluntarily compensated the loss  d) the offender reported the illegal act and cooperated effectively while interrogated  e) the offender acted illegally under threat or pressure or being subordinated or dependent | The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender | N/A | 57 of the Penal Code.  Applies to all the following  rows in case there is a penalty enacted. | N/A | NO | The following circumstances may be taken into account, inter alia:  —a small level of infringements in relation to the level of similar cases properly handled;  —a low risk of repetition due to countermeasures already taken (compliance management system) | Article 85(1) of the Customs Law is, where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and  C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. According to Article 20 of the Infringement Act, a warning may be applied if, having regard to the circumstances in which it was committed, the offence is of minor gravity and the measure is likely to have a sufficiently deterrent effect.  According to Article 21(2), account shall be taken of the prosecution of the person subject to the proceedings for the infringement within the two years preceding the date on which the offence was committed. Cooperation of the defendant with the authorities shall be deemed a mitigating circumstance.  According to paragraph 5, in the case of the imposition of a fine, account shall be taken as a strong mitigating circumstance if the person subject to the proceedings has compensated the victim for the harm caused by the infringement until the decision of the administrative authority or the court’s decision at first instance is taken.    Under Article 396 of the Criminal Code, a penalty for compensation for financial loss caused by budgetary fraud before the charge is brought may be unlimited. This provision shall not apply where the offence is committed in a criminal organisation or as a specific repeat offender. | N/A | N/A |
| Article 15(1) | See Article 15 above | See Article 15 above | See Article 15 above |  | See Article 15 above | see Article 15 above | See Art 15 UCC CC 15 UCC | N/A | See Article 15 above | significant pressure, threat or other similar circumstance that contributed to the commission of the crime/ 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 / reconciliation between the perpetrator his efforts to facilitate the investigation of his crime. | NON | See Article 15 above | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and  C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. | N/A | N/A |
| article 15(2)(a) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | If accuracy has not led to miscalculation of customs debt, 100 EUR per declaration. | See Article 15 above | the amount of the duty increase. An increase in duty is not imposed if the act or omission is insignificant or the imposition of an increase in duty is otherwise manifestly unreasonable. + see Art 15 UCC | N/A | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 15(2)(b) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | If accuracy has not led to miscalculation of customs debt, 100 EUR per declaration. | See Article 15 above | see article 15(1)(a) | N/A | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 23(1) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | see article 15(2)(a) | N/A | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 23(2) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | see article 15(2)(a) | N/A | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 51 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | N/A | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 108 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | N/A | See Article 15 above | See Article 15 above | N/A | N/A | See Article 15 above | For the purposes of Article 114(3) of the Code, Article 165(3) and (4) and (7) to (9) of the Customs Code shall apply to the examination of serious economic or social difficulties. | N/A | N/A |
| Articles 127 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Articles 15 (1) and 15 (2) (a) | NO | See Article 15 above | N/A | N/A | N/A |
| Article 134(1) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | see article 15(1) | NO | See Article 15 above | See Article 15 above | N/A | N/A |
| Article 134(1) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Articles 15 (1) and 15 (2) (a) | NO | See Article 15 above | See Article 15 above | N/A | N/A |
| Article 135(1) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Articles 15 (1) and 15 (2) (a) | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 135(2) | No free zones | No free zones | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | No free zones | NO | See Article 15 above | See Article 15(1) above | No free zones | N/A |
| Article 137(1) and (2) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Articles 15 (1) and 15 (2) (a) | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 139 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Articles 15 (1) and 15 (2) (a) | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 139 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above |  | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 140 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Articles 15 (1) and 15 (2) (a) | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 145(2) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Articles 15 (1) and 15 (2) (a) | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Articles 147 and 148 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Articles 15 (1) and 15 (2) (a) | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 149 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | N/A | See Article 15 above | See Article 15 above | See Articles 15 (1) and 15 (2) (a) | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Articles 158(3) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | cooperation with Customs authorities | NO | See Article 15 above |  | N/A | N/A |
| Articles 163 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | cooperation with Customs authorities, 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. | NO | See Article 15 above | See Article 15 as above | N/A | N/A |
| Article 163(1) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 163(2) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 166 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 167(1) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See art 15(1) UCC | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 167(1) second subparagraph | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 177 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 179 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 182 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 185 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 192(2) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 211 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 233(1)(a) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 241 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 163 above | NO | See Article 15 above | See Article 15(1) above | N/A | N/A |
| Article 242 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 163 above | NO | See Article 15 above | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and  C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. According to Article 20 of the Infringement Act, a warning may be applied if, having regard to the circumstances in which it was committed, the offence is of minor gravity and the measure is likely to have a sufficiently deterrent effect.  According to Article 21(2), account shall be taken of the prosecution of the person subject to the proceedings for the infringement within the two years preceding the date on which the offence was committed. Cooperation of the defendant with the authorities shall be deemed a mitigating circumstance.  According to paragraph 5, in the case of the imposition of a fine, account shall be taken as a strong mitigating circumstance if the person subject to the proceedings has compensated the victim for the harm caused by the infringement until the decision of the administrative authority or the court’s decision at first instance is taken. Under Article 91(6) of the Customs Law, where minor infringements are established, the customs authority may decide to amend the authorisation instead of suspending the authorisation. Btk. According to Article 396(8), penalties for compensation for financial harm caused by budgetary fraud before the charge is brought may be reduced without restriction. This provision shall not apply where the offence is committed in a criminal organisation or as a specific repeat offender. | N/A | N/A |
| Article 242(1), points (a) and (b) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and  C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned.  Under Article 91(6) of the Customs Law, where minor infringements are established, the customs authority may decide to amend the authorisation instead of suspending the authorisation. | N/A | N/A |
| Article 244(1) | No free zones | No free zones | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | No free zones | NO | See Article 15 above | N/A | No free zones | N/A |
| Article 244(2) | No free zones | No free zones | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | No free zones | NO | See Article 15 above | N/A | No free zones | N/A |
| Article 245 | No free zones | No free zones | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | No free zones | NO | See Article 15 above | Under Article 396(8) of the Criminal Code, a penalty for compensation for financial loss caused by budgetary fraud before the charge is brought may be unlimited. This provision shall not apply where the offence is committed in a criminal organisation or as a specific repeat offender. | No free zones | N/A |
| Article 245 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | 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. | NO | See Article 15 above | N/A | No free zones | N/A |
| Article 257 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 262 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 163 above | NO | See Article 15 above | See Article 15(1) as above | N/A | N/A |
| Article 263 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 163 above | NO | See Article 15 above | See Article 15(1) as above | N/A | N/A |
| Article 267(2) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 267(2) | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 270 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 158(3) above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 271 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 163 above | NO | See Article 15 above | N/A | N/A | N/A |
| Article 274 | See Article 15 above | See Article 15 above | See Article 15 above | see Article 15 above | See Article 15 above | see Article 15 above | see Article 15 above | See Article 15 above | See Article 15 above | See Article 163 above | NO | See Article 15 above | N/A | N/A | N/A |

|  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Mitigating factors | | | | | | | | | | | |
|  | LV | LT | LU | MT | NL | PL | PT | RO | SK | SI | ES | SE |
| Article 15 | Section 20 of the Law on Administrative Liability. The following circumstances shall mitigate liability for an administrative offence:  1) a person to be held liable has confessed and regretted the act committed;  2) a person to be held liable has voluntarily compensated for loss or eliminated the caused damage;  3) an offence has been committed under the influence of extreme mental agitation or due to serious personal or family circumstances;  4) a person to be held liable has voluntarily applied prior to disclosing of the committed offence;  5) an offence has been committed as a result of unlawful or immoral behaviour of the victim;  6) an offence has been committed by a pregnant woman or a woman who takes care of a child under 1 year of age.  Other circumstances may also be recognised as mitigating. | see LT sheet comment 3 | no intention to fraud, material error, negligence | Provided  that  a  person   who  makes  an  incorrectdeclaration  and requests  the Commissioner i  n writing to amend it:  I)before the  Commissioner informs the person thatthe  details  of  the   customs  declaration  are  notcorrect;  and  (ii) (aa) during the period  when it is not yet known,in  the  systems   relating  to  the  processing   of ustoms  declarations,   whether  manual  orelectronic,  if there is going to be control of the  or (bb) within ten (10) working days  from the date ofthe  release  of  the  goods,   which  goods  werereleased without control;  and  (iii)such  amendment  does   not  tend  to  make   the declaration applicable  to other goods, other thanthose   which  were   originally  declared,   in  thesense  that  the  only   amendment  that  may   takeplace  in  the   declaration  is  one  (1)   or  more amendments  from   those  listed  in  the   Third Schedule,  that person shall  be deemed not to have committed  theoffence  under this paragraph    Negligent acts  as provided  in article  62A Customs Ordinance | N/A | cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith | good faith, negligence, error in the real perception of the facts (all of these factors prevent the imposition of a criminal penalty for a customs infringement; that infringement could only lead to the application of an administrative penalty); • force majeure; • fortuitous event. | in the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third. | the upper limit of  the fine is reduced  to one tenth if the declarant /  applicant himself reports incorrect or false information to the customs office.  shall not apply if the declarant /  applicant has requested the correction of incorrect /  false information after the customs office has found this or after  the customs office has notified him  of the commencement of control after release or the incorrect /  false information has been intentionally provided. | a caution can be imposed instead of the fine for a minor offence that is committed in such mitigating circumstances that render the minor offence very innocuous.  Custom authority can release a perpetrator from the fine or confiscation of goods if the imposition of these sanctions is obviously disproportionate to the gravity (weight) of the act and the consequences of the offense. | Agreement or agreement of the person concerned in the course of the tax procedure in which the customs debt is assessed; voluntary payment of the penalty without lodging an appeal   Full compliance with the administrative request before the penalty procedure or, where applicable, the end of the hearing of the inspection procedure (Article 203 (5) and (6) in fine);    the nature of the smuggled goods.   the recklessness commission and the attenuating circumstances provided for in the general provisions of the Criminal Code.   amount defrauded; payment of the tax debt and judicial recognition of the facts within a specified period by the perpetrator; active cooperation of other parties involved in obtaining evidence in respect of certain aspects of the crime; and mitigating circumstances provided for in the general provisions of the Criminal Code. | guilt, motives, past conduct, organised crime. Chapter 9 of the General Penal Code lists the aggravating and mitigating factors for sentencing range |
| Article 15(1) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | see Article 15 above | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 15(2)(b) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | see Article 15 above | § 84b par. 3 of Act no. 199/2004: the upper limit of the fine is reduced to one tenth if the applicant himself reports incorrect or false information to the customs office. Paragraph 3 shall not apply if the applicant has requested the correction of incorrect / false information after the customs office has found out or after the customs office has notified him of the commencement of control after release or the incorrect / false information has been intentionally provided. | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 23(1) | N/A | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 23(2) | N/A | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 51 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 108 | N/A | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | for example: offender reported himself to the authorities that he commmitted criminal offence; offender committed criminal offence under external threat | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 127 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 134(1) | Paragraph one of Section 47 of the Criminal Law. Mitigating factors:  1) the perpetrator of the criminal offence has admitted his or her guilt, has freely confessed and has regretted the criminal offence committed;  2) the offender has actively furthered the disclosure and investigation of the criminal offence;  3) the offender has voluntarily compensated the harm caused by the criminal offence to the victim or has eliminated the harm caused;  4) the offender has facilitated the disclosure of a crime of another person;  5) the criminal offence was committed as a result of unlawful or immoral behaviour of the victim;  6) the criminal offence was committed exceeding the conditions regarding the necessary self-defence, extreme necessity, detention of the person committing the criminal offence, justifiable professional risk, the legality of the execution of a command and order;  7) the criminal offence was committed by a person in a state of diminished mental capacity. | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | in criminal offenses - the same as in Art. 108 UCC; at admin. sanctions - N / A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 134(1) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | in criminal offenses - the same as in Art. 108 UCC; at admin. sanctions - N / A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 135(1) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 135(2) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | No free zones |
| Article 137(1) and (2) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 139 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | see Article 15 above | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 139 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 140 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 145(2) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 147 and 148 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 149 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 158(3) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 163 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 163(1) | N/A | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 163(2) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 166 | N/A | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | see Article 15 above | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 167(1) | N/A | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 167(1) second subparagraph | N/A | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 177 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 179 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 182 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 185 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 192(2) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 211 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 233(1)(a) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 241 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 242 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 242(1), points (a) and (b) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 244(1) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | No free zones |
| Article 244(2) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | No free zones |
| Article 245 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | see Article 15 above | see Article 15 above | see Article 15 above | N/A | see Article 15 above | see Article 15 above | No free zones |
| Article 245 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | see Article 15 above | see Article 15 above | see Article 15 above | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 257 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 262 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 263 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 267(2) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 267(2) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 270 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 271 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 274 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | NO | see Article 15 above | see Article 15 above | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Settlement | | | | | | | | | | | | | | | | | | | | | | | | | | |
|  | AU | BE | BG | HR | CY | CZ | DK | EL | EE | FI | FR | DE | HU | IE | IT | LV | LT | LU | MT | NL | PL | PT | RO | SK | SI | ES | SE |
| Article 15 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | YES | YES | YES | YES | YES |
| Article 15(1) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| article 15(2)(a) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 15(2)(b) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 23(1) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 23(2) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 51 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 108 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Articles 127 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 134(1) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 134(1) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 135(1) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 135(2) | No free zones | No free zones | YES | NO | YES | NO | NO | YES | YES | No free zones | YES | YES | NO | No free zones | YES | YES | YES | YES | YES | No free zones | YES | NO | NO | YES | NO | YES | No free zones |
| Article 137(1) and (2) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 139 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 139 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 140 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 145(2) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Articles 147 and 148 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 149 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Articles 158(3) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | YES | YES | NO | YES | YES |
| Articles 163 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 163(1) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 163(2) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 166 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 167(1) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 167(1) second subparagraph | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 177 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 179 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 182 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 185 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 192(2) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 211 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 233(1)(a) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 241 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 242 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 242(1), points (a) and (b) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 244(1) | No free zones | No free zones | YES | NO | YES | NO | NO | YES | YES | No free zones | YES | YES | NO | No free zones | YES | YES | YES | YES | YES | No free zones | YES | NO | NO | YES | NO | YES | No free zones |
| Article 244(2) | No free zones | No free zones | YES | NO | YES | NO | NO | YES | YES | No free zones | YES | YES | NO | No free zones | YES | YES | YES | YES | YES | No free zones | YES | NO | NO | YES | NO | YES | No free zones |
| Article 245 | No free zones | No free zones | YES | NO | YES | NO | NO | YES | YES | No free zones | YES | YES | NO | No free zones | YES | YES | YES | YES | YES | No free zones | YES | NO | NO | YES | NO | YES | No free zones |
| Article 245 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | No free zones | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 257 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 262 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 263 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 267(2) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 267(2) | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 270 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 271 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |
| Article 274 | YES | YES | YES | NO | YES | NO | NO | YES | YES | NO | YES | YES | NO | YES | YES | YES | YES | YES | YES | NO | YES | NO | NO | YES | NO | YES | YES |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Time Limitation | | | | | | | | | | | | | | | | | | | | | | | | | | |
|  | AU | | | BE | | | BG | | | HR | | | CY | | | CZ | | | DK | | | EL | | | EE | | |
|  | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P |
| Article 15 | 1-5 | 10 | 5 | The principles of ordinary law apply to customs  and excise offences.  Thus, as a result of an offence, no one can be worried if five  years have elapsed since the date of the offence  without an act interrupting the limitation period having taken place.  The drawing up of a regular report interrupts the limitation period. | Same as initiating a procedure column | Criminal penalties shall be  time-barred after five years,  starting from the date of the judgment or judgment  delivered at last instance, or from the date on which  the judgment given at first instance can no longer be  challenged by means of an appeal. If the sentence  imposed exceeds three years, the limitation period  will be ten years. The limitation period for fines  shall be interrupted by voluntary partial payment by the convicted person. | 3 months after establishment of the infringement, but within 1 year after the infringement took pplace | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringement | 4 | 4 | 3 | NO / the Court may take into consideration the time elapsed between the moment of the infringement and the intiation of the proceedings | NO / the Court may take into consideration the time elapsed between the moment of the infringement and the intiation of the proceedings | NONE | 60 days; if the procedure is pending, 10 years | 6 | 6 | 1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy | After the person has been charges with a crime a decision must be made within reasonable time regarding whether the person is prosecuted or not. If the decision has not been made within 1,5 years the prosecution office must in writing inform the accused person, why a decision has not been made yet and when a decision can be expected to be made | Imprisonment: Criminal Code section 97.  Imprisonment will be remitted due to the following limitations:  5 years for imprisonment for up to one year   10 years for imprisonment exceeding 1 year, but not 4 years  15 years for imprisonment exceeding 4 years, but not 8 years.     Fine: Criminal Code section 97a.  If no prior application for a distress warrant has been filed, fines will be remitted after   5 years if the fine does not exceed DKK 1.000  10 years if the fine exceeds DKK 10.000 | NO | 3 years from the time of infringement | NO | 10 years since commitment of the offence in the case of a criminal offence in the first degree; 5 years in the case of a criminal offence in the second degree. A misdemeanour expires after two years have passed between the completion thereof and the entry into force of a judgment or decision, unless the law prescribes a limitation period of three years. Suspensions and interruptions may apply | 10 years since commitment of the offence in the case of a criminal offence in the first degree; 5 years in the case of a criminal offence in the second degree. A misdemeanour expires after two years have passed between the completion thereof and the entry into force of a judgment or decision, unless the law prescribes a limitation period of three years. Suspensions and interruptions may apply | after the entry into force of the judgment:   1) five years from entry into force of a court judgment made in a matter concerning a criminal offence in the first degree;   2) three years from entry into force of a court judgment made in a matter concerning a criminal offence in the second degree;   3) one year from entry into force of a judgment or decision made with regard to a misdemeanour. Suspensions may apply. |
| Article 15(1) | 1-5 | 10 | 5 |  |  |  | see Article 15 above | see Article 15 above | see Article 15 above |  |  |  | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | No/within 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| article 15(2)(a) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 15(2)(b) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 23(1) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 23(2) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 51 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 108 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | N/A | N/A | N/A | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | N/A | N/A | N/A | 5 years from the time that 4 months have passed after non payment of overdue amount | NO | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 127 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more  2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount) | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 134(1) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 134(1) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 135(1) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 135(2) | No free zones | | | No free zones | | | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | NO | NO | NO | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | see Article 15 above | see Article 15 above |
| Article 137(1) and (2) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 139 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 139 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 140 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 145(2) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 147 and 148 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 149 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | N/A | N/A | N/A | NO | NO | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 158(3) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 163 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 163(1) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 163(2) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 166 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | NO | NO | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 167(1) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 167(1) second subparagraph | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 177 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 179 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 182 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 185 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 192(2) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 211 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 233(1)(a) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 241 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 242 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 242(1), points (a) and (b) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 244(1) | No free zones | | | No free zones | | | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | NO | NO | NO | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | see Article 15 above | see Article 15 above |
| Article 244(2) | No free zones | | | No free zones | | | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  | NO | NO | NO | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | see Article 15 above | see Article 15 above |
| Article 245 | No free zones | | | No free zones | | | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | NO | NO | NO | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | see Article 15 above | see Article 15 above |
| Article 245 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 257 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | NO | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 262 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | NO | NO | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 263 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 127 above | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 267(2) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 2 years after the crime was committed | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 267(2) | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | See Art 15 UCC | See Art 15 UCC | 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 270 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 127 above | See Art 15 UCC | See Art 15 UCC | NO | NO | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 271 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 127 above | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 274 | 1-5 | 10 | 5 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 4 | 4 | 3 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 127 above | See Art 15 UCC | See Art 15 UCC | NO | 3 years from the time of infringement | NO | see Article 15 above | see Article 15 above | see Article 15 above |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Time Limitation | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
|  | FI | | | FR | | | DE | | | HU | | | IE | | | IT | | | LV | | | LT | | | LU | | | MT | | |
|  | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P |
| Article 15 | See Article 15 (1) UCC | See Article 15 (1) UCC | Pursuant to Chapter 8, Section 10 of the Penal Code, a term of imprisonment shall lapse unless the enforcement of the sentence has commenced 1) twenty years from the date of the final judgment, 2) fifteen years if the sentence is more than four and not more than eight years, 3 ) in ten years if the sentence is more than one year and not more than four years and 4) in five years if the sentence is not more than one year. Pursuant to Chapter 8, Section 13 of the Penal Code, the fine expires five years after the date of the final judgment, unless a convicted person has previously been sentenced to conversion. Pursuant to Chapter 8, Section 13, Subsection 3 of the Penal Code, the convicted community fine expires five years after the date of the final judgment | 3 | 3 | 6 | 5-25 | 5-25 | 5-20 | Under section 6 of the Infringement Act, there is no place to be held liable if six months have elapsed since the infringement was committed. After two years from the commission of the act, there is no place to prosecute the violation. A Btk. Pursuant to Article 26 (1), unless otherwise provided by the Act on the exclusion of statute of limitations for certain criminal offenses, the period of limitation shall be time-barred, but not less than five years. In the case of Article 108 of the UVK, under Article 167 (1) of the Customs Code, default interest must be paid within 15 days of the date on which the decision becomes final. | Pursuant to Article 88 (1) of the Customs Act, no customs administrative fine may be imposed in the event of an infringement causing a lack of customs duties if the time limit for the communication of duties and other charges in respect of the infringement to be penalized has expired. No customs administrative fine may be imposed for an infringement which does not cause a lack of customs duties if 3 years have elapsed from the date on which the infringement to be penalized was committed. | According to Article 87(3) of the Customs Act, the customs administration fine is, in principle, to be paid within 15 days of the date on which the decision becomes final.  Pursuant to Article 88 (2) of the Customs Act, the enforceability of a customs administrative fine expires 3 years after the decision on it has become final. Pursuant to Article 24 (1) of the Infringement Act, a fine may not be enforced if one year has elapsed since the basic decision became final. | 10 | 10 | 10 | 1 year from the date of the notification of the tax assesment /revision | 5 years – the imposition of the penalty is time barred | The tax court may suspend the execution of a penalty but the suspension must be granted | 3 working days from the day of obtaining of the information | No later than 1 month from the day when a decision is taken to initiate administrative offence proceedings.  Subparagraph 12 Paragraph one of the Section 119 of the Law on Administrative Liability. Administrative offence proceedings may not be initiated but the initiated proceedings shall be terminated if the administrative offence proceedings have been initiated but no decision in an administrative offence case has been taken within nine months from the day of initiation thereof. | No later than 1 month from the day when the ruling on penalty has come into effect/Paragraph one of Section 258 of the Law on Administrative Liability. The ruling on penalty may not be enforced if five years have passed since the day of coming into effect thereof, and it has not been enforced. | 2 to 12 | 2 to 12 | 3 months | Article 202 LGDA Where, after the completion of the certificate of verification, the officials establish, within three years of the date on which the amount initially required of the person liable for payment was entered in the accounts, or, if no entry in the accounts has been made, from the date on which the tax debt was incurred, that the excise duty or excise duty legally owed on goods declared has not been collected in full or has not been collected in full, the excise duty or excise duty evaded must be paid by the person liable for payment of that duty, either primarily or in the alternative, or by his persons entitled under him.   The period referred to in subparagraph 1 shall be ten years where the act giving rise to the tax debt referred to in subparagraph 1 is liable to give rise to criminal court proceedings. | Article 638. Code of Criminal Procedure    In the cases set out in the previous article, and in accordance with the time distinctions laid down therein, the duration of the limitation period (for prosecution) will be reduced to five years, if it is a criminal offence liable to be punished correctly. | Article 669. Code of Criminal Procedure  (1) the Attorney General is responsible for the enforcement of sentences handed down by criminal courts in accordance with the terms and conditions of the law.   (2) proceedings for the recovery of fines and confiscations may be brought on behalf of the Attorney General by the Director of the Administration of Registration and Areas, who shall send the Prosecutor General of State by 31 December each year a record of the state of execution of the judgments and judgments transmitted to him.     (3) the civil party shall continue to enforce the judgment in so far as it is concerned. | 10 | N/A | N/A |
| Article 15(1) | 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 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. | See Article 15 UCC | 3 | 3 | 6 | 5-25 | 5-25 | 5-20 |  |  |  | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above |  |  |  | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| article 15(2)(a) | 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 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. | N/A | N/A | N/A | N/A | 5-25 | 5-25 | 5-20 |  |  |  | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 15(2)(b) | SEE ART 15(2) (a) | SEE ART 15(2) (a) | See Article 15 UCC | N/A | N/A | N/A | 5-25 | 5-25 | 5-20 |  |  |  | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 23(1) | SEE ART 15(2) (a) as regards penalty fee | SEE ART 15(2) (a)   As regards penalty fee | N/A | N/A | N/A | N/A | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 23(2) | SEE ART 15(2) (a) as regards penalty fee | SEE ART 15(2) (a)   As regards penalty fee | N/A | N/A | N/A | N/A | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 51 | See Article 15 UCC | See Article 15 UCC | See Article 15 UCC | Art. 410 et 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 1er alinéa CD) | Art. 410 et 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 1er alinéa CD) | Amende : 6 ans   (art.382 § 5 CD) | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 3 to 15 years | 3 to 15 years | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 108 | N/A | N/A | N/A | N/A | N/A | N/A | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 to 12 years | 2 to 12 years | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Articles 127 | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 134(1) | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 134(1) | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 135(1) | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 135(2) | No free zones | | N/A |  | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | | | N/A | N/A | N/A | See article 15 | See article 15 | See article 15 | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 137(1) and (2) | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 139 | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 to 15 years | 2 to 15 years | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 139 | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 to 15 years | 2 to 15 years | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 140 | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 145(2) | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Articles 147 and 148 | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 149 | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | see Article 15(1) and 15(2)(a) as regards penalty fee and customs offense | See Article 15 UCC | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Articles 158(3) | see Article 15(1) and 15(2)(a) | see Article 15(1) and 15(2)(a) | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Articles 163 | see Article 15(1) and 15(2)(a)  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. | see Article 15(1) and 15(2)(a)  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. | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 163(1) | see Article 15(1) and 15(2)(a) | see Article 15(1) and 15(2)(a) | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 163(2) | see Article 15(1) above | see Article 15 (1) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 166 | see Article 15(1) above | see Article 15 (1) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 167(1) | see Article 15(1) above | see Article 15 (1) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 167(1) second subparagraph | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A |  |  |  | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 177 | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months after its adoption | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 179 | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 182 | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 185 | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 192(2) | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 211 | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | 2 | 2 | 3 months | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 233(1)(a) | see Articles 15(1)and 15(2)(a) above | see Articles 15(1)and 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 241 | N/A | N/A | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 242 | see Article 163 above | see Article 163 above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 242(1), points (a) and (b) | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 244(1) | No free zones | | N/A |  | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | | | N/A | N/A | N/A | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 244(2) | No free zones | | N/A |  | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | | | N/A | N/A | N/A | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 245 | No free zones | | N/A |  | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | | | N/A | N/A | N/A | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 245 | see Article 15(1) above | see Article 15(1) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 257 | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 262 | see Articles 15(1) and 15(2)(a) above | see Articles 15(1) and 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 263 | see Articles 15(1) and 15(2)(a) above | see Articles 15(1) and 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 267(2) | see Articles 15(1) and 15(2)(a) above | see Articles 15(1) and 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 267(2) | see Article 15(2)(a) above | see Article 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 270 | see Articles 15(1) and 15(2)(a) above | see Articles 15(1) and 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 271 | see Articles 15(1) and 15(2)(a) above | see Articles 15(1) and 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |
| Article 274 | see Articles 15(1) and 15(2)(a) above | see Articles 15(1) and 15(2)(a) above | N/A | see Article 51 above | see Article 51 above | see Article 51 above | 5-25 | 5-25 | 5-20 | see Article 15 above | see Article 15 above | see Article 15 above | 10 | 10 | 10 | See article 15 | See article 15 | See article 15 | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | 10 years | N/A | N/A |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Time Limitation | | | | | | | | | | | | | | | | | | | | | | | |
|  | NL | | | PL | | | PT | | | RO | | | SK | | | SI | | | ES | | | SE | | |
|  | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P | IN P | IM P | EX P |
| Article 15 | 3 | Imposed by court | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | 10 | 20 | 15 | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. | LP - N/A; NP - 30 DAYS | LP - 2 TO 6; NP - 2 | 10-20 | 10 | 10 | 10 | ° can be initiated as long as liability for the commission of the administrative offence or offence (death or limitation period) has not ceased; or   ° no later than 6-month period following notification of the tax assessment issued in the tax procedure ; | ° 5 years or 10 years for the application of certain aggravating factors.   ° to administrative tax offences and administrative offences of smuggling is 4 years | ° 5 years or 15 years for the application of certain aggravating factors.   ° to administrative tax offences and administrative offences of smuggling is 4 years | It is not possible to initiate a procedure if the limit to impose a penalty has expired.. | Chapter 35 § 1 of the Penal Code. Varies between 2 and 15 years depending on the maximum sentence of the crime. Suspensions may apply. Tulltillägg may be imposed as long as a customs debt according to article 103 UCC may be notified. | Chapter 35 § 7-9 Penal Code. Varies between 5 and 15 years since a verdict has gained legal force. |
| Article 15(1) | see Article 15 above | see Article 15 above | see Article 15 above | 5 | 10 | 10 | 5 | 5 | 5 | see Article 15 above | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6; NP - 2 | 10-20 | 3 | 6 years (The statute of limitations is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| article 15(2)(a) | 3 years/ with prison sentence of up to 3 years – 6 years / crimes up to 6 years – 12 years | see Article 15 above | see Article 15 above | 10 | 20 | 15 | 5 | 5 | 5 | see Article 15 above | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 15(2)(b) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 10 | 20 | 15 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 23(1) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | 2 or 4 years to start executing a sanction and 10 years to execute a fine or 4 yrs for other sanctions (confiscation of goods) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 23(2) | 3 years | N/A | N/A | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 51 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 108 | N/A | N/A | N/A | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | 30 DAYS | 3 -20 YRS | 5-15 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 127 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 134(1) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 134(1) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 135(1) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 135(2) | No free zones | | | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | Contraventions - max 12 months after the finding of the deed | N/A | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | | |
| Article 137(1) and (2) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 139 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 10 | 20 | 15 | 5 | 5 | 5 | N/A | N/A | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 139 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 10 | 20 | 15 | 5 | 5 | 5 | N/A | N/A | see Article 139 above | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 140 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 145(2) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 147 and 148 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 149 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 158(3) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS |  | see Article 15(1) above |  | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Articles 163 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 10 | 20 | 15 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 163(1) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 163(2) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 166 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 167(1) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 167(1) second subparagraph | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 177 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 179 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 182 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 185 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 192(2) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 211 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 233(1)(a) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 241 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 242 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 242(1), points (a) and (b) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 244(1) | No free zones | | | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | Contraventions - max 12 months after the finding of the deed | N/A | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | No free zones | | |
| Article 244(2) | No free zones | | | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | No free zones | | |
| Article 245 | No free zones | | | 5 | 10 | 10 | 5 | 5 | 5 | N/A | N/A | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | No free zones | | |
| Article 245 | No free zones | | | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 257 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 262 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 263 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | N/A | N/A | N/A | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | See article 245 UCC | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 267(2) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 10 | 20 | 15 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 267(2) | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 270 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 10 | 20 | 15 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 271 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 10 | 20 | 15 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |
| Article 274 | see Article 15 (2) (a) above | see Article 15 (2) (a) above | see Article 15 (2) (a) above | 5 | 10 | 10 | 5 | 5 | 5 | 6 Months after committing the act | Contraventions - max 12 months after the finding of the deed | N/A | LG - N/A; NP - 30 DAYS | LP - 2 TO 6 YRS; NP - 2 YRS | 10-20 YRS | see Article 15(1) above | see Article 15(1) above | see Article 15(1) above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Legend

|  |  |
| --- | --- |
| A | Administrative |
| C/A | Both Criminal and administrative |
| C | Criminal |
| N/A | Non applicable |
| NP | Natural person |
| LP | Legal person |
| ADM F | Administrative fine |
| F | Fine |
| I | Imprisonment |
|  | |

:   [(1)](#footnoteref1)

    Individual sole trader
:   [(2)](#footnoteref2)

    Responsible person of a legal person
:   [(3)](#footnoteref3)

     For most sanctions a fine, imprisonment or confiscation will be possible depending on the circumstances. Almost all infractions are punishable with a fine. Considering the introduction of the PIF directive a prison sentence will also be possible in cases of fraudulent intent or if the financial interests of the European Union are seriously damaged. A prison sentence is also possible if the convicted person is unable to pay the fine. The confiscation of goods is also an important sanction which is particularly relevant in the event of a false description of goods, incomplete declaration, fraudulent importation, exportation or attempted importation or exportation. Confiscation of goods will also be possible for goods that are used to commit fraudulent activities. In case of non-payment the revocation of certain certificates (such as the AEO-certificate) could be considered a sanction as well.
:   [(4)](#footnoteref4)

     Fine: Article 410 CC: EUR 300 to EUR 3 000; Article 412 CC: EUR 150 to EUR 1 500; Art. 414 or 414-2 CD: Between once and twice the value of the goods; Imprisonment: Article 414 CC: 3 years; Art. 414-2 CD: 5 years/Other: Article 412 CC: confiscation of the goods; Article 414 CC: confiscation of goods, means of transport, items used to conceal fraud, property and assets which are the direct or indirect proceeds of the offence; Art. 414-2 CD: confiscation of goods, means of transport, items used to conceal fraud, property used to commit the offence or intended to commit it, and property and assets which are the direct or indirect proceeds of the offence
:   [(5)](#footnoteref5)

     Fine: Article 410 CC: EUR 300 to EUR 3 000; Article 412 CC: EUR 150 to EUR 1 500; Art. 414 or 414-2 CD: Between once and twice the value of the goods; Imprisonment: Article 414 CC: 3 years; Art. 414-2 CD: 5 years/Other: Article 412 CC: confiscation of the goods Article 414 CC: confiscation of goods, means of transport, items used to conceal fraud, property and assets which are the direct or indirect proceeds of the offence Art. 414-2 CD: confiscation of goods, means of transport, items used to conceal fraud, property used to commit the offence or intended to commit it, and property and assets which are the direct or indirect proceeds of the offence
:   [(6)](#footnoteref6)

     Fine: Art. 412, 8° CD : 150 € à 1 500 € ; Art. 414-2 CD : Entre une et deux fois la valeur des marchandises / Imprisonement : Art. 414-2 CD : 5 ans / Other : Art. 412 CD : confiscation de la marchandise ; Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction
:   [(7)](#footnoteref7)

     Fine: Art. 412, 8° CD : 150 € à 1 500 € ; Art. 414-2 CD : Entre une et deux fois la valeur des marchandises / Other : Art. 412 CD : confiscation de la marchandise ; Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction
:   [(8)](#footnoteref8)

     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 396 (1), in the case of budgetary fraud, the maximum term of imprisonment is 3 years, with a maximum of 10 years in qualified cases.
:   [(9)](#footnoteref9)

     Warning or Fine - up to 400 units of fine /I - up to 2 years or temporary deprivation of liberty/community service/ fine, with or without the confiscation of property; a group of persons according to a prior agreement:up to three years or temporary deprivation of liberty, or community service, or a fine, with or without the confiscation of property; if it has been committed on a large scale:up to six years, with or without confiscation of property, with or without probationary supervision, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years

[Top](#document1)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 6.1.2023

SWD(2023) 2 final

COMMISSION STAFF WORKING DOCUMENT

Country Sheets

Accompanying the document

Report from the Commission

on the assessment of customs infringements and penalties in Member States  
  
Union Customs Code  
  
  
  
AUSTRIA - BELGIUM - BULGARIA - CROATIA - CZECH REPUBLIC - CYPRUS - DENMARK - GERMANY - GREECE - ESTONIA

{COM(2023) 5 final}

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | UCC Infringement | National law  [1](#footnote2) | Legal nature (C / A) | | N/I | Liability | | Type of the sanction | Thresholds | | Application of sanctions | | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | C | A |  | NP | LP |  | NP | LP |  | |  |  | settlement | Initiating a procedure | Imposing a penalty | Executing a sanction |  |
| Article 15 | Providing customs authorities with false information or documents required by those | financial misdemeanours:   § 51 para. 1 FPC [2](#footnote3) | Y | N | intent | Y | Y | fine | fine up to 5.000 Euro | fine up to 5.000 Euro | fines | | intention to procure not only minor continuous income, conducting multiple offences of the same kind, previous conviction for the same offence, enticing another to commit an offence [3](#footnote4) ,  [4](#footnote5) | serious effort to rectify any detriment caused, remorseful confession, substantial contribution to finding the truth, committing the offence between the ages of 18 and 21 [5](#footnote6) ,  [6](#footnote7) | Y  [7](#footnote8) ,  [8](#footnote9) ,  [9](#footnote10) ,  [10](#footnote11) | § 31 para. 2 FPC:  1 year (financial misdemeanours) or 5 years (serious offences) [11](#footnote12) | § 31 para. 5 FPC:  10 years [12](#footnote13)   no absolute statute of limitation in case of judicial competence [13](#footnote14) | § 32 FPC:  5 years (from the date on which the decision becomes final) [14](#footnote15) | liability also for the determined and the contributing perpetrator (§ 11 FPC) [15](#footnote16)   liability for attempt (§ 13 FPC) [16](#footnote17) |
|  |  | serious offences/if a reduction of (customs) duties is involved:  § 36 FPC | Y | N | gross negligence | Y | Y | fine | fine up to the amount of the evaded duties | fine up to the amount of the evaded duties | fines | | FPC applies | | | | | | |
|  |  | serious offences/if a reduction of (customs) duties is involved:  § 35 FPC   OR  § 35 in connection with either § 38a or § 39 FPC | Y | N | intent | Y | Y | fine and imprisonement | fine up to the twofold of the evaded duties/  imprisonement up to 2 [17](#footnote18)  or 4 years [18](#footnote19) , [19](#footnote20)   OR  fine up to the threefold of the evaded duties/ imprisonement up to 3 months [20](#footnote21)  or imprisonement up to 5 years or beside imprisonement up to 4 years a fine up to 1,5 mio. Euro [21](#footnote22) , [22](#footnote23)    OR  imprisonement up to 5 years or beside imprisonement up to 4 years a fine up to 1,5 mio. Euro [23](#footnote24)  or  imprisonement up to 10 years or beside imprisonement up to 8 years a fine up to 2,5 Mio. Euro [24](#footnote25) , [25](#footnote26)     AND   forfeiture (§ 17 FPC) or substitution of the value of the goods (§ 19 FPC) | fine up to the twofold of the evaded duties [26](#footnote27)  OR  fine up to the threefold of the evaded duties [27](#footnote28)     OR  fine up to 5 mio. Euro resp. 8 Mio Euro [28](#footnote29)     AND forfeiture (§ 17 FPC) or substitution of the value of the goods (§ 19 FPC) | fines and imprisonement for serious offences, whereby imprisonement is only foreseen if necessary [29](#footnote30) ,  [30](#footnote31)     primary custodial sentences (particularly serious crimes) [31](#footnote32) | | § 35 in connection with either § 38a or § 39 FPC [32](#footnote33) , [33](#footnote34) | FPC applies | | | | | |
|  |  | if the infringement does not constitute a criminal offence: § 41 ZollR-DG, § 30 ZollR-DV (no criminal sanction but administrative duty) | N | Y | strict liability | Y | Y | administrative duty | duty from approx. 100 to 200 Euro (determined for one year by order of the Federal Minister of Finance) [34](#footnote35) | duty from approx. 100 to 200 Euro | administrative duty | | none | | | | | | |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls | § 51 para. 1 lit. e FPC | Y | N | intent | Y | Y | fine | up to 5.000 Euro | up to 5.000 Euro | only fines | | FPC applies | | | | | | |
| Article 15(2)(a) | 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 | pls see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 15(2)(b) | 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 | pls see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision | § 41 ZollR-DG, § 30 para. 1 no. 2 ZollR-DV (no criminal sanction but administrative duty) | N | Y | strict liability | Y | Y | administrative duty | duty of 164,10 Euro | duty of 164,10 | administraive duty | none | | | | | | | |
| Article 23(2) | 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 | pls see answer to Article 15 (1) | | | | | | | | | | | | | | | | | |
| Article 51 | 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 | § 51 para. 1 lit. c FPC | Y | N | intent | Y | Y | fine | fine up to 5.000 Euro | fine up to 5.000 Euro | only fines | | FPC applies | | | | | | |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed | the non-payment of import duties is not punishable (enforcement measures) | | | | | | | | | | | | | | | | | |
| Article 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | § 51 para. 1 lit. e FPC | Y | N | intent | Y | Y | fine | fine up to 5.000 Euro | fine up to 5.000 Euro | only fines | | FPC applies | | | | | | |
|  |  | § 41 ZollR-DG, § 30 para. 1 no. 2 ZollR-DV (no criminal sanction but administrative duty) | N | Y | strict liability | Y | Y | administrative duty | duty of 109,40 Euro | duty of 109,40 | administraive duty | | none | | | | | | |
| Article 134(1) | 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-para.graphs of Article 134 of the Code | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 134(1) | Removal of goods from customs supervision | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 135(1) | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 135(2) | 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 | n/a - there are no free zones in AT | | | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 139 | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 140 | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 145(2) | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 149 | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Articles 158(3) | Removal of goods from customs supervision | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Articles 163 | Providing customs authorities with false information or documents required by those | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 163(1) | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 163(2) | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 166 | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 167(1) | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 167(1) second subpara.graph | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 177 | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| 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 179 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| 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 182 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 185 | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 192(2) | 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 | § 48 FPC | Y | N | intent or  negligence | Y | Y | fine | fine up to 20.000 Euro (intent)  fine up to 5.000 Euro   (negligence) | fine up to 20.000 Euro (intent)  fine up to 5.000 Euro (negligence) | only fines | | FPC applies | | | | | | |
| Article 211 | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 233(1)(a) | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 242 | Removal of goods from customs supervision | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 242(1), points (a) and (b) | 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 | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities | n/a - there are no free zones in AT | | | | | | | | | | | | | | | | | |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | n/a - there are no free zones in AT | | | | | | | | | | | | | | | | | |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs | n/a - there are no free zones in AT | | | | | | | | | | | | | | | | | |
| Article 245 | 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 | n/a - there are no free zones in AT | | | | | | | | | | | | | | | | | |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit | please see answer to Article 15 | | | | | | | | | | | | | | | | | |
| Article 263 | Failure of the economic operator to present the goods to be taken out of the customs territory of the Union to customs on exit | please see answer to Article 127 | | | | | | | | | | | | | | | | | |
| 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 | please see answer to Article 127 | | | | | | | | | | | | | | | | | |
| Article 267(2) | 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 | please see answer to Article 127 | | | | | | | | | | | | | | | | | |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | please see answer to Article 127 | | | | | | | | | | | | | | | | | |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | please see answer to Article 127 | | | | | | | | | | | | | | | | | |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | please see answer to Article 127 | | | | | | | | | | | | | | | | | |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law [35](#footnote36) | Legal nature (C / A) | | N/I | Liability | | Type of sanction [36](#footnote37) | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 | Forgery of documents for the purpose of deceiving customs may constitute: | Y | N | Customs infringements do not require fraudulent intent, except in exceptional cases: | In customs matters, the persons liable under criminal law are identified by application of the provisions of common criminal law and of the LGDA as being:  Perpetrators (Article 66 of the Criminal Code) who perform an act prohibited or by failing to perform an obligation imposed by law;   The co-perpetrators of the offence (Article 66 of the Criminal Code) who cooperate directly in the execution of the offence, give essential assistance or directly cause the offence;   Accomplices (Article 67 of the Criminal Code) who give instructions to commit the offence, provide means to serve the offence, knowing that they were to be used for the offence, or provide, with knowledge, useful but not essential assistance in the execution of the offence;   The frauded goods insurers or persons insuring them (art. 227 LGDA)  Persons interested in any form of fraud (Art. 227 LGDA).      Perpetrators and accomplices are punishable by the same penalties. Fines and costs will always be imposed jointly and severally against offenders and accomplices (Article 227 LGDA).      Article 265 LGDA provides that natural or legal persons who are not criminally liable are nevertheless jointly and severally liable for the payment of fines and costs resulting from convictions against their servants or administrators, managers or liquidators for customs offences committed in that capacity.      Certain provisions of the L.G.D.A. are intended to determine in specific cases the persons criminally responsible for the offence. These provisions are only applications of the general principles of imputability to specific customs cases; for example, Article 135 LGDA provides that the customs agent who has materially committed the fraud in the declaration on the instructions of his client may be held unpunished at criminal level, since the fraud is established at the expense of the customer. | In principle, the natural and legal persons are jointly and severally liable for the fines and costs incurred as a result of breaches of customs legislation (Article 265 of the AWDA).   Legal persons are criminally responsible for offences which are either intrinsically linked to the realisation of their purpose or to the observation of their interests or, as is clear from the circumstances of the case, have been committed on their behalf (Article 5 of the Criminal Code). The current criteria of Article 5 are interpreted broadly by the case-law.   Before the legislative amendment in 2018, a decumul between the natural or legal person was applicable, in which only those who had committed the most serious misconduct were prosecuted. This ground of non-criminal jurisdiction shall continue to apply to offences committed before 30 July 2018.   The criminal liability of the legal persons does not exclude those of the natural persons who have committed or participated in the same acts (Article 5, last paragraph, of the Criminal Code). | Fine/I/Confiscation | The customs criminal fine can be a fixed fine or a proportional fine based on the duties evaded or the value of the goods. The Belgian Customs Act provides for a general fine of between EUR 125 and EUR 1,250 for all breaches of customs legislation in so far as no specific penalty is foreseen for this infringement. The goods in respect of which these infringements were committed are seized and confiscated (Article 261 of the AWDA).   The fixed fine may be between EUR 25 and EUR 5,000 depending on the infringement.   The proportional fine may be a fine of one to two or five to ten times the taxes concerned or the value of the goods. The proportional fine of five to ten times the value in question is applicable in the case of non-recovery for acts giving rise to criminal proceedings (Article 202 (2) of the AWDA), evasion of customs duties (Article 221 (1) of the AWDA), unloading or loading without the necessary documents (Article 235 (1) of the AWDA), fraudulent export and irregular movement of excise goods (Article 236 (2) of the AWDA and Article 239 (1) of the AWDA), failure to produce documents required for verification (Article 241 (3) of the AWDA) and failure to comply with special customs procedures to apply a more favourable tax system (Article 256 of the AWDA).   In some cases, a multiplication of one to twice the value of the rights is provided for (Article 114 (1) of the AWDA, Article 115 (1) of the AWDA, Article 165 of the AWDA, Article 204 (4), Article 221 (2) of the AWDA).   An administrative fine is currently not provided for in Belgian customs legislation. Administrative sanctions such as withdrawal or denials of authorisations and authorisations do apply (Article 266-2 of the AWDA).   Persons who have been sentenced to a fine and who are unable to satisfy them may be punished by imprisonment. The term of imprisonment shall not exceed 3 months (Article 249 (2) of the AWDA and Article 40 of the Criminal Code).  In exceptional cases, Belgian customs legislation provides for imprisonment. A prison sentence is always applicable in the case of smuggling by secret storehouses or organised by at least three persons (Article 229 of the AWDA). The term of imprisonment is applicable to officials involved in smuggling (Article 322 of the AWDA), in the event of repeated offences (Article 137 of the AWDA, Article 202 (2) and (3) of the AWDA), fraudulent imports and exports (Article 220 (1) and (2) of the AWDA). A term of imprisonment will apply if infringements of the customs declaration have been committed with fraudulent intent and have seriously damaged the financial interests of the European Union (Article 256 (2) of the AWDA). In this respect, it is relevant to refer to Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (PIF Directive). Belgian legislation respects the obligations of the PIF Directive to provide for prison sentences in the event of fraud affecting the financial interests of the Union (Article 7 of the PIF Directive). | See Column "Liability" and "Natural Persons" | F/I/confiscation    Almost all infringements are settled. Criminal proceedings are brought only in the event of intentional fraud or refusal to settle by the offender. The transaction concerns fines, confiscation and closure of establishments. It may not relate to the tax due itself (Article 172 of the Constitution). Settlement fines are always lower than legal fines. | The LGDA provides for aggravating circumstances for certain infringements. | Mitigating circumstances are not legally defined. Fraudulent intent may serve as an element of assessment of mitigating circumstances, in particular for the submission of a transaction by the General Administration of Customs and Excise. Article 264 LGDA. states that any transaction is prohibited, if the infringement is to be regarded as sufficiently proven in legal proceedings, and if there is no doubt about the intention of premeditated fraud. | Fraudulent intent may serve as an element of assessment of mitigating circumstances, in particular for the submission of a transaction by the Customs and Excise Administration. Article 264 LGDA. states that any transaction is prohibited, if the infringement is to be regarded as sufficiently proven in legal proceedings, and if there is no doubt about the intention of premeditated fraud. | From the point of view of limitation, the principles of ordinary law apply to customs and excise offences. Thus, as a result of an offence, no one can be worried if five years have elapsed since the date of the offence without an act interrupting the limitation period having taken place. The drawing up of a regular report interrupts the limitation period. | From the point of view of limitation, the principles of ordinary law apply to customs and excise offences. Thus, as a result of an offence, no one can be worried if five years have elapsed since the date of the offence without an act interrupting the limitation period having taken place. The drawing up of a regular report interrupts the limitation period. | Criminal penalties shall be time-barred after five years, starting from the date of the judgment or judgment delivered at last instance, or from the date on which the judgment given at first instance can no longer be challenged by means of an appeal. If the sentence imposed exceeds three years, the limitation period will be ten years. The limitation period for fines shall be interrupted by voluntary partial payment by the convicted person. |  |
|  |  | — A customs infringement in its own right (notwithstanding possible offences of forgery and use of forgery under ordinary law) punishable by Articles 115 (false transit declaration recognised at the office of departure), 236 (false name), 237 (goods declared in part, albeit under their true name), 259 (production of false, false or inaccurate documents or certificates, invoices or documents which are false, false or incorrect with the intention of deceiving customs) and 260 (establishment, provision or use of a false or inaccurate invoice, certificate or other document for the purpose of deceiving the customs authorities of a foreign country or unduly obtaining preferential arrangements for customs duties, excise duties, levies or refunds) of the LGDA. | With the exception of the penalties set out in Article 266-2 LGDA, all customs penalties are of a criminal nature. | | — Resulting from express provisions laid down in the law such as that covered by Articles 259 and 260 LGDA relating to the production with the intention of deceiving Belgian or foreign customs of false, false or inaccurate documents; |  |  |  |  |  |  |  | Article 230 LGDA provides that the term of imprisonment will never be incurred if the seizure takes place solely for failure to comply with the formalities relating to the documents which must be used to justify the transport, or if the goods are recognised as indigenous goods. |  |  |  |  |  |
|  |  | — An element of the infringement punishable by Article 231 LGDA (import, export or transit, without a declaration or with a declaration but under cover of false or fraudulently obtained authorisations, of all goods subject to prohibitions, restrictions or controls, on entry, exit or transit). |  | | — Resulting from the special nature of certain acts which cannot be understood without an intentional element — such as refusal to exercise (Article 329 LGDA), which implies knowledge on the part of the author of the act that it hinders the performance of the duties of officials of the administration, or complicity (Article 227 LGDA), since the accomplice of the fraudster must necessarily have been aware of the fraud; |  | That article provides that any legal person is criminally liable for offences which are intrinsically linked to the attainment of its object or to the defence of its interests, or for those which the specific facts show to have been committed on its behalf. | Confiscation, closure of establishments. See attached link: General Customs Act and accises. Confiscation     Confiscation of the goods is incurred in particular in the event of a false description or incomplete declaration (Articles 236 to 238 LGDA), in the event of fraudulent importation, exportation or attempted importation or exportation, prohibited deposit and irregular movement (Article 221; 224; 231 and 232 LGDA).   In particular, the aim is to:  • Goods that have been defrauded,  • Goods that have been used to conceal frauded objects;   • Utensils and apparatus used for fraud;   • Means of transport used or used for fraud. |  |  |  | Article 229 LGDA provides that the term of imprisonment will always be incurred when the fraud is carried out by concealment or in bands of at least three individuals. The L.G.D.A. provides for an increase in the penalty for certain offences in the event of a repeat offence:   In the case of fraudulent importation, exportation or attempted importation or exportation, prohibited deposit and irregular movement, where the goods are assigned a destination other than that provided for in a customs document: increase in the length of the term of imprisonment (Article 220 LGDA), doubling of the fine (Article 221 LGDA).   Where, after the closure of the certificate of verification, the officials establish, within three years of the date on which the amount initially required of the person liable for payment was entered in the accounts, or, if no entry in the accounts has been made, from the date on which the tax debt was incurred, that, as a result of an act which could give rise to criminal court proceedings, the duty or excise duty legally owed on declared goods has not been collected or has not been collected in full: imprisonment from eight days to one month (Art. 202 LGDA).      The term of imprisonment is increased where the financial interests of the Union are seriously prejudiced (Article 115; 202; 220; 256; 257, § 3; 259 LGDA). |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Article 329 LGDA penalises refusal to carry out a visit, verification or display of documents, as well as any other impediments to the performance of the duties which officials carry out under the law. Customs officers may request the communication of: | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| article 15(2)(a) | 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 to provide information in breach of a specific obligation is punishable by Article 220 et seq. (import and export without declaration) and Article 257 (transit, temporary relief, dispatch to warehouse or temporary storage facility: failure to submit a document) of LGDA. | Y | N | see Article 15 UCC |  |  | Fine |  |  | Fine |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Cf. art 15 (1) UCC supra. | see explanations in article 15 UCC | | | | | | | | | | | | | | | |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Articles 256 and 257 of the LGDA: — use of foreign goods, under conditions other than the special use which they were to receive and which justified the grant of a more favourable tax regime than that which would have been applied if the actual use to which they would have been put would have been known to the customs authorities; operation the purpose of which is to remove or return to the goods the characteristics or properties to the presence or absence of which, at the time of definitive importation, was subject to the granting of a more favourable tax regime than that which had been granted in the absence or presence of those characteristics or possesss.- When, without prior authorisation from the customs and excise authorities, goods covered by transit documents, temporary or temporary relief from duties, dispatch to a warehouse or temporary storage facility or any other customs document whose discharge or performance is prescribed are assigned a destination other than that expressly indicated therein. | see explanations in article 15 UCC | | | | | | | | | | | | | | | |
| Article 23(2) | 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; | Cf. 23(1) UCC supra. | see explanations in article 15 UCC | | | | | | | | | | | | | | | |
| Article 51 | 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; | Non-accessibility of customs documents is sanctioned in different parts of the LGDA/Where, on exit of the goods, the documents relating to the goods are not presented to the last office for verification and removal: Article 244 L.G.D.A/Refusal of exercise (Article 329 LGDA) may also be invoked (see Article 15 (1) UCC above). | see explanations in article 15 UCC | | | | | | | | | | | | | | | |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Art. 266/2 LGDA: any licence, authorisation, permission, concession granted on the basis of European or national customs and excise legislation may be withdrawn if: — the holder of the licence, authorisation, permission or concession does not voluntarily pay the customs debt incurred on his behalf; or — the holder no longer complies with the requirements laid down in his licence, authorisation, permission or concession. | N | Y | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Cf art. 15 (2) UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 134(1) | 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; | Article 257 (3) LGDA penalises any person who, without the prior authorisation of the General Administration of Customs and Excise, gives or attempts to give goods which are the subject of customs documents a destination other than that expressly indicated therein. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 134(1) | Removal of goods from customs supervision; | Article 257 (3) LGDA penalises any person who, without the prior authorisation of the General Administration of Customs and Excise, gives or attempts to give goods which are the subject of customs documents a destination other than that expressly indicated therein. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 135(1) | 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; | CF. Art. 134 (1) UCC supra. In the case of transit, any deviation of the designated lane to cross the radius of customs; any omission with regard to the requirement to present the transit document for the visa at the offices or post indicated therein; any change in undeclared or authorised means of transport; any unloading of goods within this radius, and before the start of the verification at the office of exit; any breach, break or alteration, either whole or in part, of the seals or their fraud is punishable by Article 114 LGDA. Article 243 LGDA provides for the penalty applicable when goods imported or exported by land are found accompanied by documents outside the designated roads or routes mentioned in the documents. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 135(2) | 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; | N/A | | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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; | CF. Art. 134 (1) UCC supra — Unforeseeable circumstances are a concept of civil law which does not apply in criminal matters. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 139 | 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 | Fraudulent introduction into the customs territory and fraudulent export are punishable by Articles 220 and 221 LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Fraudulent introduction into the customs territory and fraudulent export are punishable by Articles 220 and 221 LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
|  |  | Cf art. 134 (1) UCC supra. In the case of transit, Article 114 LGDA penalises any deviation of the designated lane to cross the radius of customs; any omission with regard to the requirement to present the transit document to the offices indicated therein; any change in undeclared or authorised means of transport; any unloading of goods within this radius, and before the start of the verification at the office of destination; any breakage, breakage or alteration, either whole or in part, of the seals or twine to which they are attached, or which is relegated to them fraudulently | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 145(2) | 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; | Cf. Art 15(2)(a) UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Any person who, without prior authorisation from the Customs and Excise Administration, gives goods which are the subject of transit documents, temporary or temporary relief from duties, dispatch to a warehouse or temporary storage facility or any other customs document whose discharge or representation is prescribed, a destination other than that expressly indicated therein, shall be punished as appropriate: by Article 157, Articles 220 to 225, 227 and 277 or Article 231 of the LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 149 | 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; | Article 261 LGDA penalises infringements of general regulations and decisions of the Council or the Commission of the European Union, provided that they are not punished by another penalty in the field of customs and excise duties. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Articles 158(3) | Removal of goods from customs supervision; | Cf. Art. 134(1) supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Articles 163 | Providing customs authorities with false information or documents required by those | Cf. Art. 15 UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 163(1) | 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; | Cf. Art. 15 (1) (2) UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 163(2) | 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; | Cf. Art. 15 (1) (2) UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 166 | 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, | Cf. Art. 15 UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 167(1) | 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; | Failure to provide information in breach of a specific obligation is punishable by Article 220 et seq. (import and export without declaration) and Article 257 (transit, temporary relief, dispatch to warehouse or temporary storage facility: failure to submit a document) of LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 167(1) second subparagraph | 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 | Cf. Art. 15 (1) (2) UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 177 | 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 | Cf. Art. 15 UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| 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 179 | Cf. Art. 15 UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| 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 182 | Cf. Art. 15 UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 185 | 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 | Cf. Art. 15 UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 192(2) | 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; | In the case of transit, Article 114 of the LGDA penalises any breach, break or alteration, either whole or in part, of the seals, or makes them fraudulent. This provision shall apply to the importation and any subsequent presentation to customs of goods imported temporarily or provisionally free of duties; the export of goods leaving the country for the refund of duties already collected or for subsequent re-importation free of duty; findings made by the competent officials on departure, in the course of transport or at destination on goods dispatched under the customs or excise procedure from one place in the territory to another. Article 165 LGDA generally penalises the breaking or alteration of seals affixed to packages, hatches or hatches from ships or otherwise. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 211 | 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; | Cf. Art. 15 UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 233(1)(a) | 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; | Transit offences detected at the office of arrival BE or, in the event of non-discharge, detected during transport or at destination and penalised in BE as the State of the office of departure, are punishable by Article 257 (1) (non-discharge except for fraudulent intent) or 3 (direct deliveries and non-discharge with intent). | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Articles 256 and 257 of the LGDA. Article 261 LGDA penalises infringements of general regulations and decisions of the Council or the Commission of the European Union, provided that they are not punished by another penalty in the field of customs and excise duties. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 242 | Removal of goods from customs supervision; | Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 242(1), points (a) and (b) | 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. | Y | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | n.a. | | | | | | | | | | | | | | | | |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | n.a. | | | | | | | | | | | | | | | | |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | n.a. | | | | | | | | | | | | | | | | |
| Article 245 | 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 | YES | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| 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 | Fraudulent introduction into the customs territory and fraudulent export are punishable by Articles 220 and 221 LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 267(2) | 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; | Cf. Art. 15 UCC supra. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Failure to provide information in breach of a specific obligation is penalised by Article 220 et seq. LGDA (import and export without declaration). Article 157 LGDA. makes the failure to comply with the formalities laid down for the detailed declaration the detailed declaration of goods to be exported. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Failure to comply with one of the obligations concerning goods subject to customs obligations is sanctioned by Article 257 (3) LGDA. | Y | N | see explanations in article 15 UCC | | | | | | | | | | | | | |
| Other customs infringements |  | Article 202 LGDA provides for penalties in the event of the establishment, after the completion of the verification certificate, of a customs debt following an act which may give rise to criminal court proceedings./In so far as they are not punished by another penalty in customs and excise matters, infringements of regulations and decisions of a general nature of the Council or the Commission of the European Union and generally of customs laws and regulations are punishable by Article 261 LGDA. | | | | | | | | | | | | | | | | |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [37](#footnote38) | Legal nature (C / A) | | N/I | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 | Customs Act, Art. 238 (2) (Amended, SG No. 94/2010, effective 1.01.2011) The same sanction shall apply to any person who is resisting the  customs authorities performing their duties.  (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines  stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural  persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000. | NO | YES | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000; for non-compliance with deadlines - up to BGN 2,000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Customs Act, Art. 238 (2) (Amended, SG No. 94/2010, effective 1.01.2011) The same sanction shall apply to any person who is resisting the  customs authorities performing their duties.  (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines  stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural  persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000; for non-compliance with deadlines - up to BGN 2,000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | Customs Act, Art. 238 (2) (Amended, SG No. 94/2010, effective 1.01.2011) The same sanction shall apply to any person who is resisting the  customs authorities performing their duties.  (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines  stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural  persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000; for non-compliance with deadlines - up to BGN 2,000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Customs Act, Art. 238 (2) (Amended, SG No. 94/2010, effective 1.01.2011) The same sanction shall apply to any person who is resisting the  customs authorities performing their duties.  (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines  stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural  persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000; for non-compliance with deadlines - up to BGN 2,000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 51 | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines  stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural  persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 2,000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Customs Act Article 238d. (New, SG No. 58/2016) (1) Whoever fails to submit or to submit in due course data for an entry summary  declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500  - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders.  (2) Whoever includes untrue, incomplete or incorrect data for an entry summary declaration, or a pre-departure declaration, or  an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction  between BGN 500 and 2,000 for legal persons and sole traders. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;  Untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction  between BGN 500 and 2,000 for legal persons and sole traders. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500 |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  | - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders. |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | Customs Act, art. 234, para 1, item 2. prohibitions or restrictions on the importation and exportation of goods or the enforcement of trade policy measures shall be  sanctioned for customs fraud. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | NO | Fine |  | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | an exit summary declaration shall be liable to a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  | between BGN 500 and 2,000 for legal persons and sole traders. |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Customs Act article 233 (1) (Amended, SG No. 45/2005, supplemented, SG No. 58/2016) Any person who carries or transports goods  through the state frontier or any person who attempts to do so without the knowledge and authorisation of the customs  authorities, insofar as the said act is not a criminal offence, shall be sanctioned for customs contraband with a fine amounting to  between 100 and 200 per cent on the goods' customs value or in instances of export - to the goods' value.  (2) (New, SG No. 105/2006) For customs smuggling shall be sanctioned any one, who carries or transports goods through the  external border of the European Union without the knowledge and the permission of the customs authorities and the goods has  been discovered as a result of a check on the territory of Republic of Bulgaria. | Yes | Yes | Only physical entities are punishable if intent is present | YES | NO | Administrative - fine / Penal - fine & imprisonment | From 3 to 10 years | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders;  untrue, incomplete or incorrect data - a fine between BGN 300 and 1,500 - for individuals or a pecuniary sanction  between BGN 500 and 2,000 for legal persons and sole traders. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 137(1) and (2) | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 139 | 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 | Customs Act article 233 (1) (Amended, SG No. 45/2005, supplemented, SG No. 58/2016) Any person who carries or transports goods  through the state frontier or any person who attempts to do so without the knowledge and authorisation of the customs  authorities, insofar as the said act is not a criminal offence, shall be sanctioned for customs contraband with a fine amounting to  between 100 and 200 per cent on the goods' customs value or in instances of export - to the goods' value.  (2) (New, SG No. 105/2006) For customs smuggling shall be sanctioned any one, who carries or transports goods through the  external border of the European Union without the knowledge and the permission of the customs authorities and the goods has  been discovered as a result of a check on the territory of Republic of Bulgaria. | Yes | Yes | Only physical entities are punishable if intent is present | YES | NO | Administrative - fine / Penal - fine & imprisonment | From 3 to 10 years | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Customs Act article 233 (1) (Amended, SG No. 45/2005, supplemented, SG No. 58/2016) Any person who carries or transports goods  through the state frontier or any person who attempts to do so without the knowledge and authorisation of the customs  authorities, insofar as the said act is not a criminal offence, shall be sanctioned for customs contraband with a fine amounting to  between 100 and 200 per cent on the goods' customs value or in instances of export - to the goods' value.  (2) (New, SG No. 105/2006) For customs smuggling shall be sanctioned any one, who carries or transports goods through the  external border of the European Union without the knowledge and the permission of the customs authorities and the goods has  been discovered as a result of a check on the territory of Republic of Bulgaria. | Yes | Yes | Only physical entities are punishable if intent is present | YES | NO | Administrative - fine / Penal - fine & imprisonment | From 3 to 10 years | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 140 | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. |  |  | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Customs Act Article 238. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 149 | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. The distinction is made depending on the specific factual circumstances | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. The distinction is made depending on the specific factual circumstances |  |  | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. The distinction is made depending on the specific factual circumstances | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 166 | 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, | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 177 | 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 | Customs Act Article 234. (Amended, SG No. 63/2000, SG No. 37/2003, SG No. 45/2005) (1) Any person who evades or attempts to  evade:  1. (amended, SG No. 58/2016) complete or partial payment or securing of duties or of other public state receivables  collectable by the customs authorities | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | NO | Fine |  | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 179 | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | NO | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 182 | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. |  |  | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 185 | 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 | Customs Act art. 238 (3) (New, SG No. 94/2010, effective 1.01.2011) A person who is liable under the provisions herein to present to the customs  authorities goods, documents and information but refuses to do so shall be sanctioned by a fine - for natural persons or a  pecuniary sanction - for legal persons and sole traders - up to BGN 5000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 5000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 211 | 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 Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines  stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural  persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Customs Act. Article 234a. (New, SG No. 63/2000, amended, SG No. 45/2005) (1) (Amended and supplemented, SG No. 58/2016)  Any person who deflects temporarily stored goods or goods declared under a customs regime or re-export, by failing to meet  the conditions stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned with a fine -  for natural persons or a pecuniary sanction - for legal persons and sole traders from 100 to 200 per cent of the customs value  of the goods or in instances of export - of the value of the goods that are the object of the violation. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | NO | Fine |  | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Customs Act. Article 234a. (New, SG No. 63/2000, amended, SG No. 45/2005) (1) (Amended and supplemented, SG No. 58/2016)  Any person who deflects temporarily stored goods or goods declared under a customs regime or re-export, by failing to meet  the conditions stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned with a fine -  for natural persons or a pecuniary sanction - for legal persons and sole traders from 100 to 200 per cent of the customs value  of the goods or in instances of export - of the value of the goods that are the object of the violation. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | NO | Fine |  | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Customs Act. Article 234a. (New, SG No. 63/2000, amended, SG No. 45/2005) (1) (Amended and supplemented, SG No. 58/2016)  Any person who deflects temporarily stored goods or goods declared under a customs regime or re-export, by failing to meet  the conditions stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned with a fine -  for natural persons or a pecuniary sanction - for legal persons and sole traders from 100 to 200 per cent of the customs value  of the goods or in instances of export - of the value of the goods that are the object of the violation. |  |  | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | NO | Fine |  | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | Customs Act Article 238d. (New, SG No. 58/2016) (1) Whoever fails to submit or to submit in due course data for an entry summary  declaration, or a pre-departure declaration, or an exit summary declaration shall be liable to a fine between BGN 100 and 500  - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine between BGN 100 and 500 - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | - for individuals or a pecuniary sanction between BGN 300 and 1,000 for legal persons and sole traders |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 245 | 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 | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines  stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural  persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines  stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural  persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Customs Act Article 238a. (New, SG No. 63/2000, supplemented, SG No. 45/2005 ) Any person, who fails to meet the deadlines  stipulated in the statutory instruments or determined by the customs authorities shall be sanctioned by a fine - for natural  persons or a pecuniary sanction - for legal persons and sole traders - up to BGN 2,000. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | Up to BGN 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 | Customs Act article 233 (1) (Amended, SG No. 45/2005, supplemented, SG No. 58/2016) Any person who carries or transports goods  through the state frontier or any person who attempts to do so without the knowledge and authorisation of the customs  authorities, insofar as the said act is not a criminal offence, shall be sanctioned for customs contraband with a fine amounting to  between 100 and 200 per cent on the goods' customs value or in instances of export - to the goods' value. | Yes | Yes | Only physical entities are punishable if intent is present | YES | NO | Administrative - fine / Penal - fine & imprisonment | From 3 to 10 years | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 267(2) | 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; | Customs Act Article 234. (Amended, SG No. 63/2000, SG No. 37/2003, SG No. 45/2005) (1) Any person who evades or attempts to  evade:  1. (amended, SG No. 58/2016) complete or partial payment or securing of duties or of other public state receivables  collectable by the customs authorities, or  2. prohibitions or restrictions on the importation and exportation of goods or the enforcement of trade policy measures shall be  sanctioned for customs fraud.  (2) For customs fraud the sanction shall be fine - for natural persons or pecuniary sanction for legal persons and sole traders  from 100 to 200 percent of:  1. the amount of the evaded state public receivables - for a violation under Paragraph 1. Item 1;  2. (supplemented, SG No. 58/2016) the customs value of the goods or in instances of export - the value of the goods, involved  in the offence under Paragraph 1, item 2. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | NO | Fine |  | Fines amount to 100%-200% of the customs value of the goods, which, in addition, are confiscated. |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Customs Act Article 238. (1) (Supplemented, SG No. 45/2005) Any violation ofstatutory instruments applicable to goods under customs  supervision established by the customs authorities shall be punishable by the fine or the pecuniary sanction pursuant to Article  235, Paragraph 1 unless otherwise provided. | No | Yes | Legal entities are always punishable, while physical entities - only in the presence of intent. | YES | YES | Fine |  | A fine b/n BGN 300 and 1500 or a pecuniary sanction for legal entities and soletarders - b/n BGN 500 and 2000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Other customs infringements you consider relevant |  | Article 238c. (New, SG No. 15/2013, effective 1.02.2013) (1) (Supplemented, SG No. 60/2015) Whoever crosses the state  border while using a passenger or carriage vehicle which is found to contain a secret compartment shall be liable to a fine  between BGN 200 and 1,000.  (2) (Supplemented, SG No. 60/2015) In the event of a repeated violation under Paragraph 1, the passenger or carriage vehicle  shall be confiscated in favour of the Exchequer regardless of its ownership. | No | Yes | Only physical entities are punishable if intent is present | YES | YES | Fine |  | B/n BGN 200 and BGN 1000 |  | Repeated infringement | Assessed on a per-case basis | Admissible | 3 months after establishment of the infringement, but within 1 year of its committal | 6 months after initiation of the procedure | Up to 4,5 years after the date of the infringfement |  |
|  |  |  |  | |  |  |  | Imprisonement | No | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [38](#footnote39) | Legal nature (C/A) | | Negligence/Intent | Liability | | Type of sanction | Thresholds (HRK) | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Othe factors |
|  |  |  | 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 | Act on inplementing customs legislation of the EU, Article 64(1)1."...who fails to provide or provides inaccurate necessary documents or information or in any other form different from the ones required by the customs authorities or fails to provide all necessary assistance for completion of customs formalities and customs control" | N | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y  [39](#footnote40) | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Act on inplementing customs legislation of the EU, Article 64(1)1."...who fails to provide or provides inaccurate necessary documents or information or in any other form different from the ones required by the customs authorities or fails to provide all necessary assistance for completion of customs formalities and customs control" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| article 15(2)(a) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)2."…who submits a customs declaration or a declaration for temporary storage or summary entry declaration or summary exit declaration or declaration for re-export or notification on re-export, or application for approval or request for a different decision, providing inaccurate or incomplete data or inadequate description of the goods " |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 15(2)(b) | 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 on inplementing customs legislation of the EU, Article 64(1)3. "...encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision" |  | YES | negligence | YES | YES | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Act on inplementing customs legislation of the EU, Article 64(1)5. "…who fails to observe the obligations resulting from the authorization or another decision" |  | YES | negligence | YES | YES | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 23(2) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)6. "…who fails to inform without delay the customs office of a factor arising after the authorization or if other decision was adopted which can affect its maintenance or contents" |  | YES | negligence | YES | YES | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 51 | 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; | Act on inplementing customs legislation of the EU, Article 64(1)7. "…who fails to keep the document or information referred to in Article 15, paragraph 1 of the Regulation (EU) no. 952/2013 or if it is not stored in a manner accessible and acceptable to the customs authority or not kept in accordance with the period prescribed by the customs legislation" |  | YES | negligence | YES | YES | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial situation | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | N/A Non-payment of import or export duties is not defined as a infrigement in national law. | | | | | | | | | | | | | | | | |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Act on inplementing customs legislation of the EU, Article 64(1)10. "...if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 134(1) | 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; | Act on inplementing customs legislation of the EU, Article 63/1/2. "who unlawfully excludes the non-Union goods from customs supervision without the permission of the customs office" |  | Y | negligence | Y | Y | Fine | 3.000,00-100.000,00 | 10.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 134(1) | Removal of goods from customs supervision; | Act on inplementing customs legislation of the EU, Article 63/1/2. "who unlawfully excludes the non-Union goods from customs supervision without the permission of the customs office" |  | Y | negligence | Y | Y | Fine | 3.000,00-100.000,00 | 10.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 135(1) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)12. "who fails to transport the goods brought into the customs territory of the Union without delay to the customs office designated by the customs authority or to any other place designated or approved by the customs authority or in a free zone or fails to transport the goods on the route designated by the customs authority and in accordance with its instructions" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 135(2) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)12. "who fails to transport the goods brought into the customs territory of the Union without delay to the customs office designated by the customs authority or to any other place designated or approved by the customs authority or in a free zone or fails to transport the goods on the route designated by the customs authority and in accordance with its instructions" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 137(1) and (2) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)13. "who fails to notify without delay the customs authority of unforeseen circumstances or force majeure for which the obligation under Article 135, paragraph 1. of the Regulation (EU) no. 952/2013 cannot be fulfilled or fails to notify the customs authority about the exact place where the goods are located unless an unforeseen circumstance or force majeure affecting the non-fulfilment of the obligation under Article 135, paragraph 1. of the Regulation (EU) no. 952/2013 caused a total loss of goods" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 139 | 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 | Act on inplementing customs legislation of the EU, Article 64(1)11. "…who fails to declare the goods or fails to submit the goods or fails to declare all goods or to submit all goods" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Act on inplementing customs legislation of the EU, Article 64(1)15. "…who fails to submit goods brought into the customs territory of the Union to a specific customs office or other place designated or approved by the customs authority or in a free zone or if the goods are brought into the customs territory of the Union by sea or air and which remain in this means of transport to the customs in the port or the airport where the unloading and reloading of goods shall take place" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 140 | 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; | Act on inplementing customs legislation of the EU, Article 64(1)17. "…who unloads and reloads the goods from a vehicle that had transported the goods or from the mean of transport which transported it without permission or notification of the customs authorities of to a place which the customs authority has not ordered or approved" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 145(2) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)24. "…who fails to submit the attached documents necessary for application of provisions governing the customs procedure for which the goods are declared, if such delivery is required by the Union law or are necessary for customs control" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Act on inplementing customs legislation of the EU, Article 64(1)20. "…who fails to put goods in temporary storage in a space for temporary storage in accordance with Article 148 of the Regulation (EU) no. 952/2013 or in another area determined or approved by the customs authority" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 149 | 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; | Act on inplementing customs legislation of the EU, Article 64(1)23. "…who fails to submit the goods which are not Union goods temporary stored is not to a customs procedure or fails to re-export the goods within a specified time-limit" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Articles 158(3) | Removal of goods from customs supervision; | Act on implementing customs legislation of the EU, Article 64(1)4 "...who fails to fulfil the obligation to initiate the customs treatment or fails to carry out approved action for submitted declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision (article 15, paragraph 2, subparagraph 1 item (b) and subparagraph 3 of the Regulation (EU) no. 952/2013) |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Act on inplementing customs legislation of the EU, Article 64(1)24. "...who fails to submit the attached documents necessary for application of provisions governing the customs procedure for which the goods are declared, if such delivery is required by the Union law or are necessary for customs control" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 163(1) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)24. "...who fails to submit the attached documents necessary for application of provisions governing the customs procedure for which the goods are declared, if such delivery is required by the Union law or are necessary for customs control" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 163(2) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)24. |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 166 | 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, | Act on inplementing customs legislation of the EU, Article 64(1)3. "who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 167(1) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)10. "...if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 167(1) second subparagraph | 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 | Act on inplementing customs legislation of the EU, Article 64(1)24. "...fails to submit the attached documents necessary for application of provisions governing the customs procedure for which the goods are declared, if such delivery is required by the Union law or are necessary for customs control" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 177 | 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 | Act on inplementing customs legislation of the EU, Article 64(1)3. "who...encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| 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 179 | Act on inplementing customs legislation of the EU, Article 64(1)3. "…who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| 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 182 | Act on inplementing customs legislation of the EU, Article 64(1)3. "…who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 185 | 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 | Act on inplementing customs legislation of the EU, Article 64(1)3. "who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 192(2) | 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; | Act on inplementing customs legislation of the EU, Article 61(1)11. "…who fails to prevent damage or destruction or removal of or if removes or damages the identification means on the goods placed under Article 192 of the Regulation (EU) no. 952/2013" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 211 | 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; | Act on inplementing customs legislation of the EU, Article 64(1)3. "…who encloses non-authentic, inaccurate and invalid documents to the declaration or the declaration for temporary storage to the summary entry declaration or the summary exit declaration or the declaration for re-export, or a notification of re-export or along with the application for approval or with the application for another decision" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 233(1)(a) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)27. "…who fails to submit the goods or required data to the customs office or fails to submit the goods in the unaltered state or fails to submit the goods within the prescribed period or fails to submit the goods in accordance with the prescribed customs formalities" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Act on inplementing customs legislation of the EU, Article 64(1)29. "…who fails to ensure that the goods in the customs warehousing procedure are not removed from customs supervision or fails to fulfil the obligation arising from the placing of goods within the framework of customs warehousing procedure or fails to fulfil the obligation arising from placing the goods under the customs warehousing procedure" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 242 | Removal of goods from customs supervision; | Act on inplementing customs legislation of the EU, Article 64(1)29. "…who fails to ensure that the goods in the customs warehousing procedure are not removed from customs supervision or fails to fulfil the obligation arising from the placing of goods within the framework of customs warehousing procedure or fails to fulfil the obligation arising from placing the goods under the customs warehousing procedure" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 242(1), points (a) and (b) | 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. | Act on inplementing customs legislation of the EU, Article 64(1)29. "…who fails to ensure that the goods in the customs warehousing procedure are not removed from customs supervision or fails to fulfil the obligation arising from the placing of goods within the framework of customs warehousing procedure or fails to fulfil the obligation arising from placing the goods under the customs warehousing procedure" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Act on inplementing customs legislation of the EU, Article 64(1)30. "…who start construction of a building or builds a building in a free zone without a prior approval of the customs authority" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | Act on inplementing customs legislation of the EU, Article 64(1)31. "… while carrying out industrial or commercial or service activities permitted in a free zone does fails to comply with the customs legislation or conducts such activities in a free zone without prior notification of the customs authority |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Act on inplementing customs legislation of the EU, Article 64(1)33. "…who fails to submit the goods to customs when entering into a free zone for submission to the prescribed customs formalities " |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 245 | 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 | Act on inplementing customs legislation of the EU, Article 64(1)33. "…who fails to submit the goods to customs when entering into a free zone for submission to the prescribed customs formalities " |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Act on inplementing customs legislation of the EU, Article 64(1)26. "…who fails to complete a special procedure in the prescribed manner or within a specified time-limit" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Act on inplementing customs legislation of the EU, Article 64(1)26. "…who fails to complete a special procedure in the prescribed manner or within a specified time-limit" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Act on inplementing customs legislation of the EU, Article 64(1)10. "if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| 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 | Act on inplementing customs legislation of the EU, Article 64(1)11. "…who fails to declare the goods or fails to submit the goods or fails to declare all goods or to submit all goods" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 267(2) | 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; | Act on inplementing customs legislation of the EU, Article 64(1)11. "…who fails to declare the goods or fails to submit the goods or fails to declare all goods or to submit all goods" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Act on inplementing customs legislation of the EU, Article 64(1)10. "if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Act on inplementing customs legislation of the EU, Article 64(1)10. "...if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Act on inplementing customs legislation of the EU, Article 64(1)10. "...if for the goods brought into our outside the customs territory of the Union summary entry declaration or notification of the arrival of a sea ship or an aircraft, or customs declaration or a declaration for temporary storage or supplementary declaration or a declaration for re-export or summary exit declaration or a re-export notification is not submitted or not submitted competent customs office, or not submitted during regular working hours of the competent customs office" |  | Y | negligence | Y | Y | Fine | 2.000,00-50.000,00 | 3.000,00-1.000.000,00 | only fines | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | In determening the level of fines all the following factors will be taken in account: degree of guilt (negligence or intention), motives,past conduct, conduct after the infrigement, totality of personal and social causes and financial sitaution | Y | Time limit to initiate a customs sanctions procedure is 4 years from infrigement | Time limit to impose a customs penalty is 4 years from infrigement | Time limit to execute the customs sanction is 3 years |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law | Legal nature (C / A) | | N/I [40](#footnote41) | Liability  [41](#footnote42) | | Type of sanction | Thresholds | | Application of sanctions [42](#footnote43) | Aggravating factors [43](#footnote44) | Mitigating factors [44](#footnote45) | Settlement | Time limitation  [45](#footnote46) | | | Other factors |
|  |  |  | 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 | In our opinion all the duties and related infringement are set in paragraph (1) and (2)- see below | N | Y | all the duties and related infringement are set in paragraph (1) and (2)- see below | | | | | | | | | | | | | |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | § 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority" | N | Y | negligence | YES | YES | procedural fine | up to 500 000 CZK (19600 EUR) | up to 500 000 CZK (19600 EUR) | procedural fine |  |  | no | without undue delay (after the rule is broken) | within 1 year from the day of the illegal action | repeatedly if the duty is still not fulfilled |  |
| article 15(2)(a) | 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; | § 47/3 b),c) Customs Code, "providing customs authorities with false document or information contrary to the directly applicable EU legislation", "providing false information when applying for the binding information" | N | Y | negligence | YES | YES | fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | fine | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
| Article 15(2)(b) | 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; | § 47/3 a) Customs Code, "providing customs authorities with modified or false document contrary to the directly applicable EU legislation" | N | Y | negligence | YES | YES | fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | fine | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | §47/2 Customs Code, "Fail to perform duties related to placing goods under a customs procedure or handling goods contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
| Article 23(2) | 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; | §47/2 Customs Code, "Fail to perform duties related to placing goods under a customs procedure or handling goods contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 51 | 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; | § 47/1 e) Customs Code, "failing to keep information for at least 10 years" | N | Y | negligence | Y | Y | fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | § 251/3 Tax Code and Article 114 of UCC | Y | N | negligence | Y | Y | Interest on arrears |  |  |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | § 47/1 b) Customs Code, "removal of goods from customs supervision contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | § 47/1 b) Customs Code, "removal of goods from customs supervision contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 137(1) and (2) | 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; | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 139 | 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 | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 140 | 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; | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | § 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority" | N | Y | negligence | Y | Y | procedural fine | up to 500 000 CZK (19600 EUR) | up to 500 000 CZK (19600 EUR) | procedural fine |  |  | no | without undue delay (after the rule is broken) | within 1 year from the day of the illegal action | repeatedly if the duty is still not fulfilled |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | §47/2 a) ad 3. Customs Code, "Fail to perform responsibilities for the temporary storage of goods under directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 149 | 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; | §47/2 a) ad 3. Customs Code, "Fail to perform responsibilities for the temporary storage of goods under directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see comment #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | § 47/1 b) Customs Code, "removal of goods from customs supervision contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | § 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority" | N | Y | negligence | Y | Y | Procedural fine | up to 500 000 CZK (19600 EUR) | up to 500 000 CZK (19600 EUR) | procedural fine |  |  | no | without undue delay (after the rule is broken) | within 1 year from the day of the illegal action | repeatedly if the duty is still not fulfilled |  |
| Article 163(1) | 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; | § 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority" | N | Y | negligence | Y | Y | Procedural fine | up to 500 000 CZK (19600 EUR) | up to 500 000 CZK (19600 EUR) | procedural fine |  |  | no | without undue delay (after the rule is broken) | within 1 year from the day of the illegal action | repeatedly if the duty is still not fulfilled |  |
| Article 163(2) | 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; | § 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority" | N | Y | negligence | Y | Y | Procedural fine | up to 500 000 CZK (19600 EUR) | up to 500 000 CZK (19600 EUR) | procedural fine |  |  | no | without undue delay (after the rule is broken) | within 1 year from the day of the illegal action | repeatedly if the duty is still not fulfilled |  |
| Article 166 | 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, | This article doesn´t impose any duty. It only allows the customs authority to accept simplified declaration. | | | | | | | | | | | | | | | | |
| Article 167(1) | 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; | § 47/2 b) Customs Code, "Fail to perform duties related to placing goods under a customs procedure on a basis of simplified declaration contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see comment #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see comment #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | § 247 Tax Code."Failure to fulfill procedural and non fiscal duty imposed by the law or by the customs authority" | N | Y | negligence | Y | Y | Procedural fine | up to 500 000 CZK (19600 EUR) | up to 500 000 CZK (19600 EUR) | procedural fine |  |  | no | without undue delay (after the rule is broken) | within 1 year from the day of the illegal action | repeatedly if the duty is still not fulfilled |  |
| Article 177 | 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 | In our opinion thereś no duty imposed in this article, thereś only an option, possibility to allow customs simplification. If the obligations are fulfilled, the customs authority allows the simplification, if not, it doesńt. | | | | | | | | | | | | | | | | |
| 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 179 | In our opinion thereś no duty imposed in this article, thereś only an option, possibility to allow customs simplification. If the obligations are fulfilled, the customs authority allows the simplification, if not, it doesńt. | | | | | | | | | | | | | | | | |
| 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 182 | In our opinion thereś no duty imposed in this article, thereś only an option, possibility to allow customs simplification. If the obligations are fulfilled, the customs authority allows the simplification, if not, it doesńt. | | | | | | | | | | | | | | | | |
| Article 185 | 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 | In our opinion thereś no duty imposed in this article, thereś only an option, possibility to allow customs simplification. If the obligations are fulfilled, the customs authority allows the simplification, if not, it doesńt. | | | | | | | | | | | | | | | | |
| Article 192(2) | 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; | § 47/1 c) Customs Code, "destroying of the seal contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see comment #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 211 | 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; | In our opinion, thereś no duty imposed in this article, there are only conditions to obtain an authorisation, just declaratory nature of the article. | | | | | | | | | | | | | | | | |
| Article 233(1)(a) | 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; | § 47/2 a) ad 1. Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 241 - | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | § 47/2 a) ad 1. Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 242- | Removal of goods from customs supervision; | § 47/1 b) Customs Code, "removal of goods from customs supervision contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 242(1) b - see the Footnote above | 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. | § 47/2 a) ad 1. Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | This is not a customs issue in the czech legal system - the competent authority to deal with is the Building Authority. | N | Y | This is not a customs issue in the czech legal system - the competent authority to deal with is the Building Authority. | | | | | | | | | | | | | |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | The description of the infringement doesn´t fit to this article. | | | | | | | | | | | | | | | | |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 245 | 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 | § 47/3 a), b) Customs Code, "Providing customs authorities with modified or false document or information contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | fine | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | § 47/2 a) ad 1. Czech Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | § 47/2 a) ad 1. Customs Code, "Fail to perform duties related to placing goods under a special customs procedure contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| 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 | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 267(2) | 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; | § 47/3 a), b) Customs Code, "Providing customs authorities with modified or false document or information contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | fine | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | § 47/1 a) Customs Code, "Import, export or transit contrary to the directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | § 47/2 a) ad 5. Customs Code, "Fail to perform duties handling goods entering or leaving the customs terriotory of EU contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see Footnote #3 |  |  |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | § 47/2 a) ad 5. Customs Code, "Fail to perform duties handling goods entering or leaving the customs terriotory of EU contrary to directly applicable EU legislation" | N | Y | negligence | Y | Y | Fine | up to 4 000 000 CZK (160 000 EUR) | up to 4 000 000 CZK (160 000 EUR) | both possible | see Footnote #4 | see Footnote #5 | no | see Footnote #6 | see Footnote #6 | see Footnote #6 |  |
|  |  |  |  |  |  |  |  | prohibition to undertake professional activities-see comment #3 | up to 3 years | up to 3 years |  |  |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC +C1:C146 | National law - | Legal nature (C / A) | | Negligence/Intent | Liability | | Type of the sanction (fine, imprisonnement, other) | Thresholds (level of fines, number of years, confiscation of goods , etc) | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation |  |  | Other factors |
|  |  |  | C | A |  | NP | LP |  | Natural person | Legal personality |  |  |  |  | Initiating a procedure | Imposing a penalty | Executing a sanction |  |
| Article 15 | Providing customs authorities with false information or documents required by those | Article 92 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonment | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonment | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 15(2)(a) | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonment | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 |  | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonment | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Articles 95 & 96 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonment | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 51 | 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; | Articles 98 & 99 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €4.000,00 | Up to €4.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Article 94 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 2 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | Articles 95 &101 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | • Up to three times the value of the goods or •up to €10.000,00 or • whichever is the greatest. | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Articles 95 &101 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | • Up to three times the value of the goods or •up to €10.000,00 or • whichever is the greatest. | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | N/A |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 137(1) and (2) | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 139 | 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 | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 140 | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 149 | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | Article 101 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | • Up to three times the value of the goods or •up to €10.000,00 or • whichever is the greatest. | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Article 92 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Articles 92 & 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | Articles 92 & 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 166 | 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, | Article 92 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | Articles 92 & 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | Whether the accused person has committed such an offence for the first time, the amount of duties involved, family and personal circumstances of the accused, circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 177 | 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 | Article 92 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| 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 179 | Article 92 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| 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 182 | Article 92 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 185 | 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 | Article 92 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | Article 92 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | Whether the accused person has committed such an offence for the first time, the amount of duties involved, family and personal circumstances of the accused, circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 211 | 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; | Article 92 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Article 101 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | • Up to three times the value of the goods or •up to €10.000,00 or • whichever is the greatest. | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Article 96 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €4.000,00 | Up to €4.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 245 | 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 | Articles 92 & 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| 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 | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 267(2) | 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; | Articles 92 & 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Both | YES | YES | Fine | Up to €85.000,00 | Up to €85.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Article 95 of Customs Code Law no. 94(I) of 2004 | YES | YES\* | Negligence | YES | YES | Fine | Up to €10.000,00 | Up to €10.000,00 | By the District Criminal Courts | Repetitive behaviour of the accused person and the amount of duties involved. | • Whether the accused person has committed such an offence for the first time,   • the amount of duties involved,   • family and personal circumstances of the accused,   • circumastances of the commission of the offence. | YES | No, but the Criminal Court may not accept the filing of a case considering a long time has been elapsed since the offence was committed. | The Criminal Court when imposing a penalty to the accused person, may take into consideration that the case was filed with a long delay. | NO |  |
|  |  |  | \*According to Article 52 of Customs Code Law no. 94(I) of 2004, on any amount of duty and or tax that is assessed subsequently according to the customs legislation, an administrative financial penalty is imposed equal to ten per cent (10%) of the amount assessed. | |  |  |  | Imprisonement | Up to 3 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Both of the above sanctions |  |  |  |  |  |  |  |  |  |
| Other customs infringements you consider relevant | NA |  | YES/NO | YES/NO | NO | YES/NO | YES/NO | Fine |  |  |  |  |  |  |  |  |  |  |
|  |  | NA | IF BOTH, indicate both and provide explanation if necessary | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law [46](#footnote47) | Legal nature (C / A) | | N/I | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 | Section 76(1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. A fine is also imposed on persons who, intentionally or through gross negligence, fail to inform the customs and tax administration regarding an underestimation of duty and tax, cf. Section 13, 2nd sentence. Section 76(2). If the act is committed intentionally to avoid payment of duty or tax or to obtain unjustified exemption from or reimbursement of duty or tax, it is punishable by a fine or imprisonment for up to 1 year and 6 months, unless a higher penalty is due under section 289 of the Penal Code. | YES | NO | Intent, gross neligence or by simple negligence in repeated cases within 2 years | YES | YES | Fine | A fine is measured in light of the customs duty evasion and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonement. | The Criminal Code provides for aggravating factors that applies in all criminal cases. In cases concerning evasion of custom duties the most relevant factor is that the effender has relevant prior convictions or accepted fines. | The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy | After the person has been charged with a crime a decision must be made within reasonable time regarding whether the person is prosecuted or not. If the decision has not been made within 1,5 years the prosecution office must in writing inform the accused person, why a decision has not been made yet and when a decision can be expected to be made | Imprisonment: Criminal Code section 97.  Imprisonment will be remitted due to the following limitations:  5 years for imprisonment for up to one year   10 years for imprisonment exceeding 1 year, but not 4 years  15 years for imprisonment exceeding 4 years, but not 8 years.     Fine: Criminal Code section 97a.  If no prior application for a distress warrant has been filed, fines will be remitted after   5 years if the fine does not exceed DKK 1.000  10 years if the fine exceeds DKK 10.000 | No |
|  |  |  |  | |  |  |  | Imprisonement | Imprissonment up to 1,5 years in case of intentional evasion for more than DKK 100.000 (Custom Act). In case of intentional evasion for more than DKK 500.000 imprisonment up until 8 years (Criminal Code). |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Section 77. In the same way as stated in section 76, a person who intentionally or with gross negligence is punished: 1) Issues or causes to be issued a substantially incorrect document concerning the origin of goods exported from the Danish customs territory, in order to obtain customs benefits in another country by virtue of an association or trade agreement concluded between that country and the EU. 2) Provides incorrect information or evidence to obtain the assistance of the customs and tax administration or authorized organizations in connection with the issuance of the documents mentioned in section 61 and section 63. Section 77 (2). With regard to the limitation of criminal liability for violation of para. 1, whereby someone evades payment of customs or tax to another country, or which is suitable to result in someone being unjustifiably exempted from payment of such amounts, finds the Penal Code section 93(2), 2nd sentence, corresponding application. |  | | Intent or gross negligence | YES | YES | Fine           Imprisoment | DKK 3.000 or over        1,5 years | DKK 3.000 or over | Fines or imprisonement |  |  | No | The person must be charged with a crime within 5 years after the crime was committed |  |  | No |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Section 28 a(1) of the Customs Act. If a request for material pursuant to § 28 (5), or EU regulations is not complied, the Customs and Tax Administration may order that the material must be submitted within a set time limit and impose daily coercive fines from the time limit exceedance, and until the order is complied with. | NO | YES | NONE | YES | YES | Fine | Daily fine minimum 1.000 DKK | Daily fine minimum 1.000 DKK and maximum 100.000 DKK for each order | Daily fines |  |  | No | No / within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonnement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Section 79 (3) cf. 28 (3). Persons and compagnies must provide the Customs and Tax Administration with assistance in carrying out inspection. | YES | NO | Intent or gross negligence | YES | YES | Fine | Daily fine minimum 1.000 DKK | Daily fine minimum 1.000 DKK and maximum 100.000 DKK for each order | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  | Section 78 a(1). Companies that according to § 28 a(1) receive an order for the submission of material and fail to comply with the order within 4 weeks after the deadline stipulated in the order, is punished by a fine. | YES | NO | Intent or negligence | YES | YES | Fine |  | Minimum DKK 10.000 and maximum DKK 100.000 for each order | Fines |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | Section 76(1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. A fine is also imposed on persons who, intentionally or through gross negligence, fail to inform the customs and tax administration regarding an underestimation of duty and tax, cf. Section 13, 2nd sentence. Section 76(2). If the act is committed intentionally to avoid payment of duty or tax or to obtain unjustified exemption from or reimbursement of duty or tax, it is punishable by a fine or imprisonment for up to 1 year and 6 months, unless a higher penalty is due under section 289 of the Penal Code. | YES | NO | Intent, gross neligence or by simple negligence in repeated cases within 2 years | YES | YES | Fine | A fine is measured in light of the customs duty evasion and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonnement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonnement | 1,5 years |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Covered by infringement to Article 15 (section 76(1)) | YES | NO | Intent, gross negligence or repeatedly within 2 years | YES | YES | Fine | A fine is measured in light of the customs duty evasion and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonnement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Administrative sanction: Section 20, para. 4, 2nd sentence of the Customs Act (regarding harbor and airports). An authorization can be drawn back, if the conditions of the authorization no longer are present. Criminal sanction: The scope in colum C is very broad. In general: Customs Act 79 (4) A fine is imposed on any person who intentionally or with gross negligence violates or attempts to violate provisions regarding order and control in the customs regulations issued by the EU. | YES | YES | Criminal fine: Intent or gross negligence | YES | YES | Fine | Criminal fine between DKK 3.000-7.000 | Criminal fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  | BOTH | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 51 | 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; | Section 139 (2), cf. section 41 (4), section 43 (4) and section 51 (3) of the Executive Order on Customs Processing. Intentional or grossly negligent violation of [storing documents for at least 5 years], as well as other intentional or grossly negligent violations of terms in the appropriations and permits granted pursuant to the regulations is punishable by a fine. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  | IF BOTH, indicate both and provide explanation if necessary | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | No criminal sanction. | NO | NO | N/A | N/A | N/A | Fine | N/A | N/A | N/A | N/A | N/A | No | N/A | N/A | N/A | No |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Section 73(1)(1) of the Customs Act. A fine is imposed on anyone who, intentionally or through gross negligence, fails to declare goods imported into or exported from the Danish customs territory, or goods conveyed from or to a free port or a customs warehouse in the Danish customs territory, when such a declaration is required by the Customs Act, the provisions established pursuant to the Customs Act, or by EU Regulation No 952/2013 (the Union Customs Code). | YES | NO | Intent or gross negligence | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the evaded customs duties and degree of fault. | Fines or imprisonement | The Criminal Code provides for aggravating factors that applies in all criminal cases. In cases concerning evasion of custom duties the most relevant factor is that the effender has relevant prior convictions or accepted fines. | The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount) | After the person has been charged with a crime a decision must be made within reasonable time regarding whether the person is prosecuted or not. If the decision has not been made within 1,5 years the prosecution office must in writing inform the accused person, why a decision has not been made yet and when a decision can be expected to be made | Imprisonment: Criminal Code section 97.  Imprisonment will be remitted due to the following limitations:  5 years for imprisonment for up to one year   10 years for imprisonment exceeding 1 year, but not 4 years  15 years for imprisonment exceeding 4 years, but not 8 years.     Fine: Criminal Code section 97a.  If no prior application for a distress warrant has been filed, fines will be remitted after   5 years if the fine does not exceed DKK 1.000  10 years if the fine exceeds DKK 10.000 | No |
|  |  |  |  | |  |  |  | Imprisonement | Imprissonment up to 1,5 years in case of intentional evasion for more than DKK 30.000 (Custom Act) In case of intentional evasion for more than DKK 500.000 imprisonment up until 8 years (Criminal Code). |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 137(1) and (2) | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 139 | 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 | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 140 | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | If correctly declaired and later moved to warehouses without authorisation: Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 149 | 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; | Section 81 of the Customs Act. Exceeding a fixed time limit for the declaration of goods for customs clearance or export shall not be punished, unless the relationship is covered by Section 73. The person responsible for the declaration obligation shall pay an expedition fee for each declaration submitted late. | NO | YES | NONE | YES | YES | Fine | NO | NO | Expeditionary Tax/Expedition fee |  |  | No |  |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | 550 DKK for each declaration | 550 DKK for each declaration |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NIO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines | The Criminal Code provides for aggravating factors that applies in all criminal cases. In cases concerning evasion of custom duties the most relevant factor is that the effender has relevant prior convictions or accepted fines. | The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender | No | The person must be charged with a crime within 2 years after the crime was committed | After the person has been charged with a crime a decision must be made within reasonable time regarding whether the person is prosecuted or not. If the decision has not been made within 1,5 years the prosecution office must in writing inform the accused person, why a decision has not been made yet and when a decision can be expected to be made | Imprisonment: Criminal Code section 97.  Imprisonment will be remitted due to the following limitations:  5 years for imprisonment for up to one year   10 years for imprisonment exceeding 1 year, but not 4 years  15 years for imprisonment exceeding 4 years, but not 8 years.     Fine: Criminal Code section 97a.  If no prior application for a distress warrant has been filed, fines will be remitted after   5 years if the fine does not exceed DKK 1.000  10 years if the fine exceeds DKK 10.000 | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Section 76(1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. A fine is also imposed on persons who, intentionally or through gross negligence, fail to inform the customs and tax administration regarding an underestimation of duty and tax, cf. Section 13, 2nd sentence. Section 76(2). If the act is committed intentionally to avoid payment of duty or tax or to obtain unjustified exemption from or reimbursement of duty or tax, it is punishable by a fine or imprisonment for up to 1 year and 6 months, unless a higher penalty is due under section of the Penal Code. | YES | NO | Intent, gross negligence or repeatedly within two years | YES | YES | Fine | A fine is measured in light of the customs duty evasion and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. Section 139 (2), cf. section 41 (1) and section 43 (3) of the Executive Order on Customs Processing. Intentional or grossly negligent violation of [having the supporting documents required for the application of the procedure in question in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged], as well as other intentional or grossly negligent violations of terms in the appropriations and permits granted pursuant to the regulations is punishable by a fine. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. Section 139 (2), cf. section 41 (4), section 43 (4) of the Executive Order on Customs Processing. Intentional or grossly negligent violation of [storing documents for at least 5 years], as well as other intentional or grossly negligent violations of terms in the appropriations and permits granted pursuant to the regulations is punishable by a fine. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 166 | 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, | Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. | YES | NO | Intent, gross negligence or repeatedly within two years | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 167(1) | 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 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. Section 139 (2), cf. section 41 (1) and section 43 (3) of the Executive Order on Customs Processing. Intentional or grossly negligent violation of [having the supporting documents required for the application of the procedure in question in their possession and at the disposal of the customs authorities, at the time when the customs declaration or a supplementary declaration is lodged], as well as other intentional or grossly negligent violations of terms in the appropriations and permits granted pursuant to the regulations is punishable by a fine. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 177 | 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 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. | YES | NO | Intent, gross negligence or repeatedly within two years | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 179 | Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. | YES | NO | Intent, gross negligence or repeatedly within two years | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 182 | Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. | YES | NO | Intent, gross negligence or repeatedly within two years | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 185 | 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 | Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. | YES | NO | Intent, gross negligence or repeatedly within two years | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | Section 78 of the Customs Act. Fine or imprisonment for removing or destroying means of identification affixed by customs authorities. | YES | NO | Intent or gross negligence | YES | YES | Fine | DKK 3.000 or over | DKK 3.000 or over | Fines or imprisonement |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  | IF BOTH, indicate both and provide explanation if necessary | |  |  |  | Imprisonement | 6 months | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 211 | 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; | Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. | YES | NO | Intent, gross negligence or repeatedly within two years | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations.) | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | The scope in colum C is very broad. In general: Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 244(2) | Failure to notify, in advance, the customs authorities of the exercise of a commercial, industrial or service activity in a free zone, as provided for by Article 244 UCC. | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | NO | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | If the goods is declaired but not a presented: Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 245 | 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 | Section 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. | YES | NO | Intent, gross negligence or repeatedly within two years | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the evaded customs duties and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Section 73(1)(1) of the Customs Act. A fine is imposed on anyone who, intentionally or through gross negligence, fails to declare goods imported into or exported from the Danish customs territory, or goods conveyed from or to a free port or a customs warehouse in the Danish customs territory, when such a declaration is required by the Customs Act, the provisions established pursuant to the Customs Act, or by EU Regulation No 952/2013 (the Union Customs Code). | YES | NO | Intent or gross negligence | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the customs duty evasion and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount) |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 | Section 79, no. 4 of the Customs Act. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The person must be charged with a crime within 2 years after the crime was committed |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
| Article 267(2) | 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 76 (1) of the Customs Act. A fine is imposed on persons who intentionally, through gross negligence, or repeatedly within two years make an incorrect declaration, present incorrect or incomplete documents or invoices, or otherwise provide incorrect or misleading information in customs matters to the customs and tax administration. | YES | NO | Intent, gross negligence or repeatedly within two years | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the evaded customs duties and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount)  3) 2 years after the crime was committed if no evasion due to the inaccuracy |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Section 73(1)(1) of the Customs Act. A fine is imposed on anyone who, intentionally or through gross negligence, fails to declare goods imported into or exported from the Danish customs territory, or goods conveyed from or to a free port or a customs warehouse in the Danish customs territory, when such a declaration is required by the Customs Act, the provisions established pursuant to the Customs Act, or by EU Regulation No 952/2013 (the Union Customs Code). | YES | NO | Intent or gross negligence | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the evaded customs duties and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount) |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Section 73(1)(1) of the Customs Act. A fine is imposed on anyone who, intentionally or through gross negligence, fails to declare goods imported into or exported from the Danish customs territory, or goods conveyed from or to a free port or a customs warehouse in the Danish customs territory, when such a declaration is required by the Customs Act, the provisions established pursuant to the Customs Act, or by EU Regulation No 952/2013 (the Union Customs Code). | YES | NO | Intent or gross negligence | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the evaded customs duties and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount) |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Section 73(1)(1) of the Customs Act. A fine is imposed on anyone who, intentionally or through gross negligence, fails to declare goods imported into or exported from the Danish customs territory, or goods conveyed from or to a free port or a customs warehouse in the Danish customs territory, when such a declaration is required by the Customs Act, the provisions established pursuant to the Customs Act, or by EU Regulation No 952/2013 (the Union Customs Code). | YES | NO | Intent or gross negligence | YES | YES | Fine | A fine is measured in light of the evaded customs duties and degree of fault. | A fine is measured in light of the evaded customs duties and degree of fault. | Fines or imprisonement |  |  | No | The person must be charged with a crime within the following time limits:  1) 10 years after the crime was comitted in a case of intentional evasion for DKK 500.000 or more   2) 5 years after the crime was comitted in other cases (intent for less than DKK 500.000 or gross negligence regardless of the amount) |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | 1,5 years | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Other customs infringements | Failure of the operator of a maritime ship or an aircraft entering the customs territory of the Union shall to notify the customs office of the first entry of the arrival at the time of arrival in accordance with Article 133 of the Code | Section 139 (2), cf. section 68(2) and section 77(2) of the Executive Order on Customs Processing. Other deliberate or grossly negligent violations of [submitting an electronic notification of arrival], as well as other deliberate or grossly negligent violations of the terms of the authorisations and authorisations granted pursuant to the provisions are punishable by fines. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  |  | The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Other |  |  |  |  |  |  |  |  |  |  |
| Other customs infringements | Failure to keep appropriate records in a form approved by the customs authorities i accordance with Article 214 of the Code | Section 79, no. 4 of the Customs Act cf. Article 214 UCC cf. Article 178 UCC DA. Fine to persons who, intentionally or by gross negligence violate provisions in EU Regulations. | YES | NO | Intent or gross negligence | YES | YES | Fine | Fine between DKK 3.000-7.000 | Fine between DKK 3.000-7.000 | Fines |  |  | No | The Criminal Code provides for mitigating factors that applies for all criminal cases e.g general personal and social circumstances of the offender, motives for committing the act, that the offender acted in excusable ignorance or under the influence of an excusable misunderstanding of the rules, that the offender has remedied or attempted to remedy the damage ( eg payment), that the case against the offender is not heard within a reasonable time and the excessive length of proceedings is not attributable to the offender |  |  | No |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Other |  |  |  |  |  |  |  |  |  |  |
| Other customs infringements |  | Section 82 of the Customs Act. An authorisation or permission issued by the Customs Administration may be withdrawn if the authorisation or permission has been used in connection with a violation of the Customs Act or provisions established by law. | NO | YES |  | YES | YES | Fine | NO | NO | Other |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Other |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Other Customs infringements | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Prohibeted Goods | The importer will be contacted for clarification as to whether the goods must be declared for re-export or for destruction under the procedure of active processing. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | It is the courts that decide on confiscation, but insofar as the person concerned declares in writing that he/she agrees that the effects will be destroyed by the Tax Administration, the confiscation can however be administered. |
|  | Infringement of an intellectual right covered by the definition in Article 2 of that Regulation (Council Regulation (EC) No 1383/2003 of 22 July 2003). | Confiscation by surrender to the State Treasury for destruction |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Cases concerning endangered plants and animals covered by the Washington Convention | Confiscation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law | Legal nature [47](#footnote48)  (C/ A) | | N/I | Liability  [48](#footnote49) | | Type of the sanction  [49](#footnote50) | Thresholds  [50](#footnote51) | | Application of sanctions [51](#footnote52) | Aggravating factors [52](#footnote53) | Mitigating factors [53](#footnote54) | Settlement [54](#footnote55) | Time limitation | | | Other factors |
|  |  |  | C | A |  | NP | LP |  | NP | LP |  |  |  |  | Initiating a procedure  [55](#footnote56) | Imposing a penalty [56](#footnote57) | Executing a sanction  [57](#footnote58) |  |
| Article 15 | Providing customs authorities with false information or documents required by those | § 370(1)(1) AO (tax evasion) or § 378 AO (reckless tax reduction) if further condition (reduction of import duties) is met. | Yes | Yes | Intent (increased Negligence: reckless) | YES | see comments | Imprisonement | up to 5 Years | see comments 4 | see comments 5 | see comments 6 | see comments 7 | see comments 8 | see comments 9 | see comments 10 | see comments 11 |  |
|  |  |  |  | |  |  |  | Fine | criminal: see comments  administrativ: up to 50.000 € |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other: § 32 ZollVG | up to 250 € (see comments) |  |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | § 31 Abs. 1 Nrn. 3 bis 5 ZollVG  § 31 Abs. 2 Nrn. 1 bis 2a ZollVG  § 31a Abs. 1 Nr. 1 Buchst. a und Nr. 3 ZollVG  in serious cases and with regard to customs procedures see notes to Article 15 | YES | YES (under review) | both | yes | see comments | administrative fine | intent: up to 5.000 € (§ 31 ZollVG) / 30.000 € (§ 31a ZollVG)  negligence: up to 2.500 € (§ 31 ZollVG) / 15.000 € (§ 31a ZollVG) | intent: up to 5.000 € (§ 31 ZollVG) / 30.000 € (§ 31a ZollVG)  negligence: up to 2.500 € (§ 31 ZollVG) / 15.000 € (§ 31a ZollVG) | see comments 5 | see comments 6 | see comments 7 |  | see comments 9 | intent: 2 years (§ 31 ZollVG) / 3 years (§ 31a ZollVG) - max. 4 respectively 6 years  negligence: 1 year (§ 31 ZollVG) / 2 years (§ 31a ZollVG) - max. 2 respectively 4 years | 5 years |  |
| article 15(2)(a) | 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; | § 81 Abs. 2 Nrn. 3 und 8 AWV     in serious cases and with regard to customs procedures see notes to Article 15 | YES | YES  (under review for customs procedures within the meaning of Article 5(16)(a) and (b) UCC) | both | yes | see comments | administrative fine (export/re-export) | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence)  see comments | see comments 5 | see comments 6 | see comments 7 | in serious cases see comments 8 | see comments 9 | export/re-export:  intent: 3 years (max. 6 years)  negligence: 2 years (max. 4 years) | export/re-export:  5 years |  |
|  |  |  |  | |  |  |  | (criminal) Fine | see comments on Article 15 | see comments 5 |  |  |  |  |  | see comments 10 | see comments 11 |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | § 81 Abs. 2 Nrn. 11 bis 13 AWV     in serious cases and with regard to customs procedures see notes to Article 15 | YES | YES  (under review for customs procedures within the meaning of Article 5(16)(a) and (b) UCC) | both | yes | see comments | administrative fine (export/re-export) | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence)  see comments | see comments 5 | see comments 6 | see comments 7 | in serious cases see comments 8 | see comments 9 | export/re-export:  intent: 3 years (max. 6 years)  negligence: 2 years (max. 4 years) | export/re-export:  5 years |  |
|  |  |  |  | |  |  |  | (criminal) Fine | see comments on Article 15 | see comments |  |  |  |  |  | see comments 10 | see comments 11 |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; |  | NO | YES | both |  |  | Revocation or suspension of the decision (authorisations) |  |  |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; |  | NO | under review, in principle revocation or suspension of the decision (authorisations) | both |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 51 | 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; |  | NO | under review |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | in serious cases see notes to Article 15 | YES | YES | both |  |  | in serious cases see notes and comments to Article 15 | | | | | | | | | | |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code; |  | NO | under review |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | in serious cases see notes to Article 15 | YES | YES | in serious cases see notes to Article 15 | | | | | | | | | | | | | |
| Article 134(1) | Removal of goods from customs supervision; | in serious cases see notes to Article 15 | YES | YES | in serious cases see notes to Article 15 | | | | | | | | | | | | | |
| Article 135(1) | 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; | § 31 Abs. 1 Nr. 1 ZollVG     in serious cases see notes to Article 15 | YES | YES | both | yes | see comments | administrative fine | up to 5.000 € (intent)  up to 2.500 € (negligence) | up to 5.000 € (intent)  up to 2.500 € (negligence) | see comments 5 | see comments 6 | see comments 7 |  | see comments 9 | intent: 2 years (max. 4 years)  negligence: 1 year (max. 2 years) | 5 years |  |
| Article 135(2) | 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; |  | NO | NO |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 137(1) and (2) | 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; | in serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 139 | 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 | § 31a Abs. 2 ZollVG     in serious cases see notes to Article 15 | YES | YES | both | yes | see comments | administrative fine | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence)  see comments | see comments 5 | see comments 6 | see comments 7 | in serious cases see comments 8 | see comments 9 | intent: 3 years (max. 6 years)  negligence: 2 years (max. 4 years) | 5 years |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | § 31a Abs. 2 ZollVG     in serious cases see notes to Article 15 | YES | YES | both | yes | see comments | administrative fine | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence)  see comments | see comments 5 | see comments 6 | see comments 7 | in serious cases see comments 8 | see comments 9 | intent: 3 years (max. 6 years)  negligence: 2 years (max. 4 years) | 5 years |  |
| Article 140 | 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; | in serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 145(2) | 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; | in serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | in serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 149 | 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; | in serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Articles 158(3) | Removal of goods from customs supervision; |  | NO | NO |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | in serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 163(1) | 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 serious cases see notes to Article 15 | YES | YES | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 163(2) | 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; | in serious cases see notes to Article 15 | YES | YES | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 166 | 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; |  | NO | under review, in principle revocation or suspension of the decision (authorisations) | both |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | in serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 167(1) second subparagraph | 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 serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 177 | 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 | in serious cases see notes to Article 15 | YES | YES | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| 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 179 |  | NO | NO |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| 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 182 |  | NO | revocation or suspension of the decision (authorisations) | both |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 185 | 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 |  | NO | NO |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | § 136 Abs. 2 StGB     in serious cases see notes to Article 15 | YES | YES | Intent (increased Negligence: reckless) | yes | see comments | Fine | see comments and notes on Article 15 | see comments 4 | see comments 5 | § 46 StGB | § 46 StGB |  | see comments 9 | 3 years | 5 years |  |
| Article 211 | 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; |  | NO | YES, revocation or suspension of the decision (authorisations) | both |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | in serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | in serious cases see notes to Article 15 | YES | NO | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 242 | Removal of goods from customs supervision; | in serious cases see notes to Article 15 | YES | YES | in serious cases see notes to Article 15 | | | | | | | | | | | | | |
| Article 242(1), points (a) and (b) | 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. | in serious cases see notes to Article 15 | YES | YES | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | § 31 Abs. 2 Nr. 5 ZollVG | NO | YES | both | yes | see comments | administrative fine | up to 5.000 € (intent)  up to 2.500 € (negligence) | up to 5.000 € (intent)  up to 2.500 € (negligence) | see comments 5 | see comments 6 | see comments 7 |  | see comments 9 | intent: 2 years (max. 4 years)  negligence: 1 year (max. 2 years) | 5 years |  |
| Article 244(2) | Failure of the person to lodge a declaration in accordance with Article 244(2) of the Code | § 31 Abs. 2 Nr. 4 und 5 ZollVG | NO | YES | both |  |  | administrative fine | up to 5.000 € (intent)  up to 2.500 € (negligence) | up to 5.000 € (intent)  up to 2.500 € (negligence) | see comments 5 | see comments 6 | see comments 7 |  | see comments 9 | intent: 2 years (max. 4 years)  negligence: 1 year (max. 2 years) | 5 years |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | in serious cases see notes to Article 15 | YES | under review | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 245 | 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 | in serious cases see notes to Article 15 | YES | YES | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | in serious cases see notes to Article 15 | YES | under review or revocation of the authorisation Art. 28 UCC due to no longer available necessary guarantees under Article 211(3)(b) UCC | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; |  | YES | Yes, refusal of the duty relief due to failure to extend the discharge period pursuant to Article 259 (3) UCC | both |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code |  | NO | Yes, unless there is a case of renunciation of the goods, the product may not leave the Union, Article 327 UCC-IA | both |  |  |  |  |  |  |  |  |  |  |  |  |  |
| 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 | § 82 Abs. 6 AWV     in serious cases see notes to Article 15 | YES | YES | both | yes | see comments | administrative fine | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence)  see comments 4 | see comments 5 | see comments 6 | see comments 7 | voluntary self-disclosure possible according to § 22 Abs. 4 AWG when negligent infringement | see comments 9 | intent: 3 years (max. 6 years)  negligence: 2 years (max. 4 years) | 5 years |  |
| Article 267(2) | 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; | § 82 Abs. 10 Nrn. 4 bis 6 AWV | NO | NO | both | yes | see comments | administrative fine | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence)  see comments 4 | see comments 5 | see comments 6 | see comments 7 | voluntary self-disclosure possible according to § 22 Abs. 4 AWG when negligent infringement | see comments 9 | intent: 3 years (max. 6 years)  negligence: 2 years (max. 4 years) | 5 years |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | § 81 Abs. 2 Nr. 3 AWV | NO | YES | both | yes | see comments | administrative fine | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence)  see comments 4 | see comments 5 | see comments 6 | see comments 7 | voluntary self-disclosure possible according to § 22 Abs. 4 AWG when negligent infringement | see comments 9 | intent: 3 years (max. 6 years)  negligence: 2 years (max. 4 years) | 5 years |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | § 81 Abs. 2 Nr. 8 AWV | NO | YES | both | yes | see comments | administrative fine | up to 30.000 € (intent)  up to 15.000 € (negligence) | up to 30.000 € (intent)  up to 15.000 € (negligence)  see comments 4 | see comments 5 | see comments 6 | see comments 7 | voluntary self-disclosure possible according to § 22 Abs. 4 AWG when negligent infringement | see comments 9 | intent: 3 years (max. 6 years)  negligence: 2 years (max. 4 years) | 5 years |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | in serious cases see notes to Article 15 | YES | YES | both |  |  | in serious cases see notes to Article 15 | | | | | | | | | | |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law | Legal nature (C / A) | | Negligence/Intent | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 | If false information is provided unintentionally, Art. 42 of Law No. 2960/2001   If false information is provided intentionally, Art. 150 and 157 of Law No. 2960/2001. |  |  | Negligence/Intent | YES | YES/NO | Fine | Unintentionally:   100€ fine for those cases where the inaccuracy of the information provided does not have an impact on the calculation of customs duties and taxes / if inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one)  Intentionally:  the monetary sanction is three to five times the total of customs debt. In any case, it cannot be less than 750 EUR. | Unintentionally:  100€ fine for those cases where the inaccuracy of the information provided does not have an impact on the calculation of customs duties and taxes / if inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one) |  | smuggling |  | N/A | Initiation of criminal procedure: 5 years from the time of the crime   (article 111 par. 3 of Penal Procedure Code) | Imposing administrative penalty: 3 years from the time of infringement  (article 152 par. 4 of Law No 2960/2001, National Customs Code) | Executing the administrative penalty: 20 years   (article 136 par. 3 of law no 4270/2014 “Public  Accounting Code”) |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Article 147 par. 11 of law No 2960/2001 (fine of 2.500€). Also, possibly, imprisonment of up to 6 months or monetary penalty, in cases of disobedience (art. 169 of the National Criminal Code) | (YES) | YES | Negligence/Intent | YES | YES | Fine | 2,500 EUR | 2,500 EUR |  |  |  | N/A | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
|  |  |  |  |  |  |  |  | Imprisonement | up to 6 months (or monetary penalty) | up |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | Article 145 par. 1 a, in combination with article 17 par. 6 of law No 2960/2001  (in case of non compliance with obligation to ensure accuracy and completeness of notificaton of arrival or to lodge a correct notification).  Article 42 par. 1 and 2 of law No 2960/2001, see above under Article 15 of the UCC (in case of false information provided unintentionally in the declaration, notification or application) | NO | YES | Negligence/Intent | YES | YES | Fine | Articles 17 and 145:   300 EUR plus 30 EUR per day of non compliance  Article 42:   If inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one) | Articles 17 and 145:   300 EUR plus 30 EUR per day of non compliance  Article 42:   If inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one) | Only fine |  | If accuracy has not led to miscalculation of customs debt, 100 EUR per declaration. | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 15(2)(b) | 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; | Article 42 par. 1 and 2 of law No 2960/2001, in combination with article 8 of Decree No ΔΤΑ 1184721 ΕΞ 2016 / 16-12-2016 | NO | YES | Negligence/Intent | YES | YES | Fine | If inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one) | If inaccuracy has led to miscalculation of customs debt:   - 15% of the difference in customs debt (calculation of lower customs debt than the correct one)   - 5% of the difference in customs debt (calculation of higher customs debt than the correct one) | Only fine |  | If accuracy has not led to miscalculation of customs debt, 100 EUR per declaration. | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Depending on the decision, the consequence may be losing a benefit (i.e. revocation of a decision granting an AEO status) |  | YES | Negligence/Intent |  |  | other | Losing a benefit | Losing a benefit |  |  |  | N/A | NO |  | NO |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | Art. 147 par 2 of Law No. 2960/2001) |  | YES | Negligence/Intent | YES | YES | Fine | 300 EUR | 300 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 51 | 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; | Article 147 par. 2 of Law No 2960/2001, as interpreted by Circular No ΔΤΔ Α 1019512 ΕΞ 2017 / 3-2-2017 and article 8 of Decree ΔΤΑ 1184721 ΕΞ 2016 / 16-12-2016 | NO | YES | Negligence/Intent | YES | YES | Fine | 300 EUR | 300 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Article 25 of Law No 1882/1990  (only when the total amount of established customs debt is more than 50.000 EUR) | YES | NO | Negligence/Intent | YES | NO | Fine |  |  | Imprisonment | When established customs debt is more than 150.000 EUR, the imprisonment threshold is at least 3 years. |  | N/A | Initiation of criminal procedure: 5 years from the time that 4 months have passed after non payment of overdue amount | NO | NO |  |
|  |  |  |  |  |  |  |  | Imprisonement | At least one year | N/A |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Article 147 par. 2 of Law No 2960/2001, as interpreted by Circular No ΔΣΤΕΠ Δ 1048813 ΕΞ 2018 | NO | YES | Negligence/Intent | YES | YES | Fine | 300 EUR | 300 EUR | Only fine |  |  | N/A |  | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 134(1) | 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; | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringements  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud)  Art. 179 Criminal Code | YES | YES | Negligence/Intent | YES |  | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements |  | Both fine and imprisonment | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  | N/A | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 3 years from the time of infringement, in case of negligence, and 7 years in case of intention | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no 2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | 6 months to 5 years for customs fraud for intentional infringements  Up to 3 years (according to art. 179 Criminal Code) |  |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | (As above). Also, art. 179 of the Criminal Code for the violation of the rules of customs supervision | YES | YES | Negligence/Intent |  |  | Fine | 300 EUR |  |  |  |  | N/A | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 3 years from the time of infringement, in case of negligence, and 7 years in case of intention | Executing the   administrative penalty:   20 years |  |
|  |  |  |  |  |  |  |  | Imprisonement | Imprisonment for up to 3 years |  |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Art. 144 par. 1 & 145 par. 1 of the National Customs Code |  | YES | Negligence/Intent |  |  | Fine | 300 EUR | 300 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
|  |  |  |  |  |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | Article 148 par. 5 of law No 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | 100 EUR to 5,000 EUR, depending on the gravity of the offence | 100 EUR to 5,000 EUR, depending on the gravity of the offence | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 137(1) and (2) | 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; | Art. 144 par. 1 (3) & 145 par. 1 of the National Customs Code |  | YES | Negligence/Intent |  |  | Fine | Various, ranging from 300 to 1500 EUR depending on the offences | Various, ranging from 300 to 1500 EUR depending on the offences | Only Fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 139 | 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 | ΔΤΔ Α 1002472 / 2020  Art. 147 par. 2 for non intentional infringements  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud) | YES | YES | Negligence/Intent |  |  | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements |  | Both fine and imprisonment |  | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 3 years from the time of infringement, in case of negligence, and 7 years in case of intention | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no 2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | 6 months to 5 years for customs fraud for intentional infringements |  |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | As above | see article 139 above | | | | | | | | | | | | | | | |
| Article 140 | 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; | Article 144 par. 3a of law No 2960/2001 (in case of road transports)     Article 145 par. 1c of law No 2960/2001 (in case of sea transports) | NO | YES | Negligence/Intent | YES | YES | Fine | 1500 EUR (road)  600 EUR (sea) | 1500 EUR (road)  600 EUR (sea) | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 145(2) | 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; | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringement  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud) | YES | YES | Negligence/Intent |  |  | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements | N/A | Both fine and imprisonment |  | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 3 years from the time of infringement, in case of negligence, and 7 years in case of intention | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | 6 months to 5 years for customs fraud for intentional infringements | N/A |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Art. 148 par. 4 of law No 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | twice the amount of due customs duties& taxes | twice the amount of due customs duties& taxes | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 149 | 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; | Art. 43 of law No 2960/2001 | N/A | N/A | Negligence/Intent | N/A | N/A | Fine |  |  | No sanction - Goods are declared unclaimed |  |  |  | NO | NO | NO |  |
| Articles 158(3) | Removal of goods from customs supervision; | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringement  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud) | YES | YES | Negligence/Intent | YES | N/A | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements | N/A | Both fine and imprisonment |  | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 3 years from the time of infringement, in case of negligence, and 7 years in case of intention | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | 6 months to 5 years for customs fraud for intentional infringements | N/A |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Art. 216 of Criminal Code (falsification)  &  Art. 155 par. 1b, 150 and 157 of law No 2960/2001  (customs fraud, smuggling) | YES | YES | Intent | YES | N/A | Fine | 3 to 5 times the amount of evaded duties and taxes | 3 to 5 times the amount of evaded duties and taxes | Both fine and imprisonment | In case the illegal profit of falsification is more than 120.000 EUR, the imprisonment thresholds are 5 years to 10 years.  In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no 2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | 6 months to 5 years for falsification  6 months to 5 years for customs fraud | N/A |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringement  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud) | YES | YES | Negligence/Intent | YES | YES | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements | N/A | Both fine and imprisonment | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | 6 months to 5 years for customs fraud for intentional infringements | N/A |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | see Article 163(1) above | | | | | | | | | | | | | | | | |
| Article 166 | 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, | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringement  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud)  Also, fasification, under Art. 216 of the Criminal Code.  and, possibly, revocation of the authorisation of the economic operator. (ΔΤΔ Α 1024011/2018) | YES | YES | Negligence/Intent |  |  | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements | N/A | Both fine and imprisonment | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  |  | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | customs fraud:  6 months to 5 years   Falsification:  3 months to 10 years, depending on the gravity of the offence | N/A |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringement  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud) | YES | YES | Negligence/Intent |  |  | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements | N/A | Both fine and imprisonment | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | 6 months to 5 years for customs fraud for intentional infringements | N/A |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | see Article 167(1) above | | | | | | | | | | | | | | | | |
| Article 177 | 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 | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringement  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud)  Also, fasification, under Art. 216 of the Criminal Code | YES | YES | Negligence/Intent | YES | N/A | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements | N/A | Both fine and imprisonment | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | customs fraud:  6 months to 5 years   Falsification:  3 months to 10 years, depending on the gravity of the offence | N/A |  |  |  |  |  |  |  |  |
| 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 179 | SEE Article 177 | | | | | | | | | | | | | | | | |
| 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 182 | SEE Article 177 | | | | | | | | | | | | | | | | |
| Article 185 | 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 | SEE Article 177 | | | | | | | | | | | | | | | | |
| Article 192(2) | 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; | In transit:   Article 144 par. 9 of law no 2960/2001  In the rest of the cases:  in road transport:   Article 144 par. 3c of law no 2960/2001  in sea transport:  Article 18 par. 7 of law no 2960/2001  in temporarily imported vehicles:  Article 137 C par. 4 of law no 2960/2001.    Also, art. 178 of the Criminal Code | YES | YES | Negligence/Intent | YES | N/A | Fine | 1500 euros, according to Customs Code | N/A |  |  |  | N/A | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | Executing the   administrative penalty:   20 years |  |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years, according to Criminal Code | N/A |  |  |  |  |  |  |  |  |
| Article 211 | 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. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringement  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud)  Also, fasification, under Art. 216 of the Criminal Code | YES | YES | Negligence/Intent | YES | N/A | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements | N/A | Both fine and imprisonment | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | customs fraud:  6 months to 5 years   Falsification:  3 months to 10 years, depending on the gravity of the offence | N/A |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Article 144 par. 7 of law No 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | 300 EUR, plus 100 EUR per day | 300 EUR, plus 100 per day | Only fine |  |  |  | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Article 148 par. 1 of law No 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | Twice the amount of customs duties and taxes corresponding to the difference in the goods | Twice the amount of customs duties and taxes corresponding to the difference in the goods | Only fine |  |  |  | NO | Imposing administrative penalty: 3 years from the time of infringement |  |  |
| Article 242 | Removal of goods from customs supervision; | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringements  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud)  Art. 179 Criminal Code | YES | YES | Negligence/Intent | YES | N/A | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements | N/A | Both fine and imprisonment | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 3 years from the time of infringement, in case of negligence, and 7 years in case of intention | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | 6 months to 5 years for customs fraud for intentional infringements  Up to 3 years (according to art. 179 Criminal Code) | N/A |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Artile 147 par. 2 of law No 2960/2001, following art. 17 of Decision No ΔΔΘΤΟΚ Δ 1026126 ΕΞ 2017/27-1-2017 (also see above) | NO | YES | Negligence/Intent | YES | YES | Fine | 300 EUR | 300 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Article 148 par. 5 of law No 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | 100 EUR to 5,000 EUR | 100 EUR to 5,000 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 244(2) | Failure of the person to lodge a notification of industrial, commercial or service activity in accordance with Article 244(2) of the Code | Article 148 par. 5 of law No 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | 100 EUR to 5,000 EUR | 100 EUR to 5,000 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Article 148 par. 9 of law No 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | twice the amount of customs duties and taxes corresponding to the goods missing | twice the amount of customs duties and taxes corresponding to the goods missing | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 245 | 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 | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringement  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud)  Also, fasification, under Art. 216 of the Criminal Code | YES | YES | Negligence/Intent | YES | N/A | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements | N/A | Both fine and imprisonment | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 3 years from the time of infringement, in case of negligence, and 7 years in case of intention | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | customs fraud:  6 months to 5 years   Falsification:  3 months to 10 years, depending on the gravity of the offence | N/A |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Article 149 par. 1 of Law no 2960/2001, combined with Article 13 par. 6 of Law No 1567/1985, as amended by article 24 par. 3 of Law No 2948/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | 146 EUR to 2.934 EUR | 146 EUR to 2.934 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty:   3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Art. 147 par 5 of Law No. 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | 500 EUR | 500 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty:  3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Article 147 par. 5 of law No 2960/2001  Also, art. 42 and 147 par. 2 of Law No. 2960/2001 (for those cases where the pre-departure declaration was lodged in the wrong customs office or of failure to comply with the deadline) | NO | YES | Negligence/Intent | YES | YES | Fine | 500 EUR | 500 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty:  3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| 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 | Art. 147 par 5 of Law No. 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | 500 EUR | 500 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 267(2) | 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; | Art. 147 par. 2 Law No. 2960/2001 (National Customs Code) for non intentional infringement  &   Art. 150 & 157 Law No. 2960/2001 (National Customs Code) for intentional infringements (cases of smuggling or customs fraud)  Also, fasification, under Art. 216 of the Criminal Code | YES | YES | Negligence/Intent | YES | N/A  (criminal sanctions can only be imposed to the natural person who is the legal representative of the legal entity) | Fine | 300 EUR in case of non intentional infringement   or   3 to 5 times of evaded customs duties in case of intentional infringements |  | Both fine and imprisonment | In case the illegal profit of customs fraud is more than 30.000 EUR, the imprisonment thresholds are 2 years to 5 years.  In case the illegal profit of customs fraud is more than 150.000 EUR, the imprisonment threshold is at least 10 years |  | Art. 158 of law No 2960/2001:  In case of waiver of the right to appeal and immediate payment of administrative fine, the fine is reduced to two times the evaded duties and taxes | Initiation of criminal procedure: 5 years from the time of the crime | Imposing administrative penalty: 7 years from time of infringement | Executing the   administrative penalty:   20 years | Article 150 par. 5 of law no   2960/2001:suspension of criminal procedure until completeness of final (unappealable) decision of administrative court on the administrative fine.  Also, article 164 of law No 2960/2001:  in case of establishment that a crime has been committed, the goods which are the object of the infringement are confiscated. |
|  |  |  |  |  |  |  |  | Imprisonement | customs fraud:  6 months to 5 years   Falsification:  3 months to 10 years, depending on the gravity of the offence |  |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Art. 147 par. 5 of Law No. 2960/2001 | NO | YES | Negligence/Intent | YES | YES | Fine | 500 EUR | 500 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Article 147 par. 2 of Law No 2960/2001, as interpreted by Circular No ΔΣΤΕΠ Δ 1048813 ΕΞ 2018 | NO | YES | Negligence/Intent | YES | YES | Fine | 300 EUR | 300 EUR | Only fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Art. 147 par. 2 of Law No. 2960/2001, (ΔΤΔ Α 1106275/2017) | NO | YES | Negligence/Intent | YES | YES | Fine | 300 eur | 300 eur | Only Fine |  |  | N/A | NO | Imposing administrative penalty: 3 years from the time of infringement | Executing the   administrative penalty:   20 years |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | | | Other factors |
|  |  |  | 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 | Several possible: Penal Code § 391, § 280, Customs Act § 69. | Yes | Yes | For a crime intent is required, for a misdemeanour negligence is required. For § 280 of the Penal Code, at least direct intent is required for a midemeanour, deliberate intent is required for a crime. For a penalty payment, a prerequisite is a precept the customs authority that was not complied with during the term indicated in a warning. No intent/negligence is needed. Applies to all the following rows | YES | YES | Fine / pecuniary punishment | 12-1200€ fine, pecuaniary punishment 30 - 500 daily rates. For precuniary punishment same min-max for all crimes. A daily rate is the level of person's daily income, but, if less than 10€, then 10€. | 100-3200€ for misdemeanour, 4000 - 16 mln € for crime. For all crimes, min-max the same. | For each person, 1 principal punishment may be applied, and up to several supplementary punishments. Punishing a physical person does not preclude from punishing a legal person. Applies to all following rows. Imposition of a punishment does not preclude the application of a penalty payment in order to ensure compliance with a precept. | § 58 of the Penal Code. Applies to all the following rows in case there is a penalty provided. | § 57 of the Penal Code. Applies to all the following rows in case there is a panelty endacted. | There are forms of settlement in the criminal and misdemeanour porocedure resulting in more expedient procedure and/or more lenient punishment or no punishment at all. No extra-procedural forms of settlement are foreseen as in: the Customs Authority and the offender make a deal to not initiate a formal procedure. The Customs administration and the prosecutor in case of Criminal matters have some limited discretion to leave the procedure uninitiated in case the offence is minor and/or there is little public interest. In case of purely administrative measures, they are at the discretion of the administrative body and settlement is possible in the form of person involved fulfilling the legal obligations without the need for the administrative body to make an enforceable formal legal decision. Applies to all the following rows. | Criminal and Misdemeanour Procedure Codes. Can't initiate a procedure if the limit to impose a penalty has expired. Applies to all the following rows | Penal Code. For a crime 10 years since commitment of the offence in the case of a criminal offence in the first degree; 5 years in the case of a criminal offence in the second degree. A misdemeanour expires after two years have passed between the completion thereof and the entry into force of a judgment or decision, unless the law prescribes a limitation period of three years. Suspensions and interruptions may apply. Applies to all the following rows | Penal Code. A judgment shall not be executed if the following terms have expired after the entry into force of the judgment:   1) five years from entry into force of a court judgment made in a matter concerning a criminal offence in the first degree;   2) three years from entry into force of a court judgment made in a matter concerning a criminal offence in the second degree;   3) one year from entry into force of a judgment or decision made with regard to a misdemeanour. Suspensions may apply. Applies to all the following rows | For crimes and misdemeanours, the whole General part of the Penal Code applies. |
|  |  |  | Please see comment on sheet 3. Both. An act qualifying for § 391 of the Penal Code is a crime, § 280 of the penal code could be a crime or a misdemeanour depending on form of intent, others are misdemeanours. Administrative measures could be applied in addtition to a punishment for a crime or misdemeanour | |  |  |  | Imprisonement /detention | For misdemeanour a detention of 1-30 days, for a crime, an imprisonment of up to 4 yrs | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | penalty payment | up to 9600€. Applies to all following rows. | up to 9600€. Applies to all following rows |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | § 279 of Penal Code. Interference with exercise of state and administrative supervision. A coercive addministrative measure may be used also. | Yes | Yes | Negligence is required for a misdemeanour | YES | YES | Fine | 12-1200€ | 100-16000€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  | Punishable as a misdemeanour. Administrative measures could be applied in addtition | |  |  |  | Detention | 1-30 days |  |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | Same as Article 15 UCC | Yes | Yes | Same as Article 15 UCC | Yes | Yes | Fine, pecuniary punishment | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Yes - see Article 15 above | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonement /detention | Same as Article 15 UCC | Same as Article 15 UCC |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | penalty payment | Same as Article 15 UCC | Same as Article 15 UCC |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Same as Article 15 UCC + Penal Code § 345 may apply in case of use of a knowingly counterfeit document with the intention of obtaining rights or release from obligations | Yes | Yes | Same as Article 15 UCC | Yes | Yes | Fine, pecuniary punishment | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Yes - see Article 15 above | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonement | depending on qualification, up to 5 years |  |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | A coercive administrative measure could be used -- a penalty payment. Here and in all following rows, the legal basis for a penalty payment is § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. | Yes | Yes | penalty payment |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Could obviously result in suspension or revocation of the decision involved. An authorization may be revoked if such behaviour systematic. A coersive measure may be applied. Is not punishable as a crime or misdemeanour | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. | Yes | Yes | Penalty payment |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Could obviously result in suspension or revocation of the decision involved. A coersive measure may be applied. An authorization may be revoked if such behaviour systematic. Is not punishable as a crime or misdemeanour | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 51 | 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; | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. | Yes | Yes | Penalty payment |  |  |  |  |  |  |  |  |  |  |
|  |  |  | A coresive measue may be applied. Is not punishable as a crime or misdemeanour. | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Is explicitly and purposefuly non-punishable in Estonia, in order to not create a "debt prison" or a debt spiral. Interests due are considered punishment enough. Any tax/duty debt shall be enforced, if needed through compulsory execution, enforcement costs shall be will be added to debt. | No | Yes | No intent/negligence is needed. | Yes | Yes |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Occurence of debt could result in revocation of favourable treatments/permits etc where reputation of the person is considered | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. | Yes | Yes | Penalty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  | A coresive measue may be applied. Is not punishable as a crime or misdemeanour. | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | § 72 of Customs Act, § 393 Penal Code | Yes | Yes | Negligence at least is needed for misdemeanour, intent for crime | YES | YES | Fine /pecuniary punishment | 12-1200€ | 100-3200€ | For each person, 1 principal punishment may be applied, and up to several supplementary punishments. Punishing a physical person does not preclude from punishing a legal person. Applies to all following rows. Imposition of a punishment does not preclude the application of a penalty payment in order to ensure compliance with a precept. | § 58 of the Penal Code | § 57 of the Penal Code | There are forms of settlement in the criminal and misdemeanour porocedure resulting in more expedient procedure and/or more lenient punishment or no punishment at all. No extra-procedural forms of settlement are foreseen as in: the Customs Authority and the offender make a deal to not initiate a formal procedure. The Customs administration and the prosecutor in case of Criminal matters have some limited discretion to leave the procedure uninitiated in case the offence is minor and/or there is little public interest. In case of purely administrative measures, they are at the discretion of the administrative body and settlement is possible in the form of person involved fulfilling the legal obligations without the need for the administrative body to make an enforceable formal legal decision. | Criminal and Misdemeanour Procedure Codes. Can't initiate a procedure if the limit to impose a penalty has expired. | Penal Code. For a crime 10 years since commitment of the offence in the case of a criminal offence in the first degree; 5 years in the case of a criminal offence in the second degree. A misdemeanour expires after two years have passed between the completion thereof and the entry into force of a judgment or decision, unless the law prescribes a limitation period of three years. Suspensions and interruptions may apply. | Penal Code. A judgment shall not be executed if the following terms have expired after the entry into force of the judgment:   1) five years from entry into force of a court judgment made in a matter concerning a criminal offence in the first degree;   2) three years from entry into force of a court judgment made in a matter concerning a criminal offence in the second degree;   3) one year from entry into force of a judgment or decision made with regard to a misdemeanour. Suspensions may apply. |  |
|  |  |  | Punishable as a crime or a misdemeanour. Administrative measures could be applied in addtition | |  |  |  | Imprisonement / detention | up to four years imprisonment or detention 1-30 days for misdemeanour |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | confiscation of a substance or object |  |  |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Same as previous | Yes | Yes | Negligence at least is needed for misdemeanour, intent for crime | YES | YES | Fine | 12-1200 euros | 100-3200€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 135(1) | 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; | § 69 Customs Act misdemeanour oe § 391 of Penal Code crime | Yes | Yes | Negligence at least ofr misdemeanour, intent needed for crime | YES | YES | Fine | 12-1200 euros | 100-3200 euros |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  |  |  |  |  |  |  | detention up to 30 days; Imprisonement up to 4 yrs, or aggravated 1-5 yrs |  |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | N/A: There are no free zones in Estonia on the land border with a third country  N/A | | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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; | Same as Article 135(1) | Yes | Yes | Same as Article 135(1) | YES | YES | Fine | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) | Yes - see Article 15 above | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) |  |
| Article 139 | 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 | Same as Article 135(1) | Yes | Yes | Same as Article 135(1) | YES | YES | Fine | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) | Yes - see Article 15 above | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Same as Article 135(1) | Yes | Yes | Same as Article 135(1) | YES | YES | Fine | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) | Yes - see Article 15 above | Same as Article 135(1) | Same as Article 135(1) | Same as Article 135(1) |  |
| Article 140 | 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; | Misdemeanour, Customs Act § 77 | Yes | No | Negligence needed | YES | YES | Fine | 12-400€ | 100-1300€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 145(2) | 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; | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. | Yes | Yes | Penalty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  | If systematic, could result in revocation of favourable tratments etc. | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Misdemeanour, Customs Act § 74 | Yes | No | Negligence needed | Yes | YES | Fine | 12-800€ | 100-2600€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  |  |  |  |  |  | A coercive measure could be applies |  |  |  |  |  |  |  |  |  |  |
| Article 149 | 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; | Misdemeanour, Customs Act § 74 | Yes | No | Negligence needed |  |  | Fine | 12-800€ | 100-2600€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  |  | |  |  |  | A coercive measure could be applied |  |  |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | Crime, § 393 Penal Act; Misdemeanour § 72 Customs Act | Yes | Yes | Negligence for misdemeanour, intent for crime |  |  | Fine / pecuniary punishment | 12-1200 € for misdemeanour, pecuniary punishment for crime | 100-3200 € fine or pecuniary punishment |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | for crime, 30 days - 4 years, mor misdemeanour up to 30 days |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | comfiscation of goods possible / A favourable tratment/auhtorization could be revoked if systematic | confiscation of goods possible |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Crime or misdemeanour, § 280 Penal code | YES | Yes | Direct intent needed for misdemeanour, deliberate intent for crime |  |  | Fine | Fine up to 1200€ | Fine up to 2000€, pecuniary punishment |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 yrs, detention up to 30 days |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Could result in revocation of favourable treatments/permits |  |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. |  |  | Penalty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 163(2) | 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; | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. |  |  | Penalty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 166 | 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, | Same Article 163 UCC | Yes | Yes | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Fine | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Yes - see Article 15 above | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC |  |
| Article 167(1) | 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; | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Fine | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Yes - see Article 15 above | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC |  |
| Article 167(1) second subparagraph | 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 | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Fine | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Yes - see Article 15 above | Same as Article 163(1) UCC | Same as Article 163(1) UCC | Same as Article 163(1) UCC |  |
| Article 177 | 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 | Same Article 163 UCC | Yes | Yes | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Fine | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Yes - see Article 15 above | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC |  |
| 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 179 | Same Article 163 UCC | Yes | Yes | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Fine | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Yes - see Article 15 above | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC |  |
| 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 182 | Same Article 163 UCC | Yes | Yes | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Fine | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Yes - see Article 15 above | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC |  |
| Article 185 | 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 | Same Article 163 UCC | Yes | Yes | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Fine | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Yes - see Article 15 above | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC |  |
| Article 192(2) | 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; | Misdemeanour, Customs Act § 76 | Yes | Yes |  |  |  | Fine | 12-800€ | 100-2600€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 211 | 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; | Same Article 163 UCC | Yes | Yes | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Fine | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Yes - see Article 15 above | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC |  |
| Article 233(1)(a) | 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; | Filure to present the goods within the time limit not punishable. Failure to translit the goods intact would be punishable under § 72 or § 77 of the Customs Act | Yes | Yes |  |  |  | Fine | up to 300€ | up to 3200€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Misdemeanour, § 74 Customs Act | Yes | Yes |  |  |  | Fine | 12-800€ | 100-2600€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Misdemeanour § 72 Customs Act or Crime under § 393 Penal Code | Yes | Yes |  |  |  | Fine, pecuniary punishment | 12-1200€ for misdemeanour or pecuniary punishment for crime | 100-3200€ for misdemeanour or pecuniary punishment for crime |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement | up to 4 yrs |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | confiscation of goods possible | confiscation of goods possible |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Misdemeanour § 74 Customs Act | Yes | Yes |  |  |  | Fine | 12-800€ | 100-2600 euros |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | § 73 Customs Act, misdemeanour | Yes | Yes |  |  |  | Fine | 12-1200€ | 100-3200€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. |  |  | Penaty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | § 279 Penal Code misdemeanour | Yes | Yes |  |  |  | Fine | 12-1200€ | 100-16000€ |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  |  | |  |  |  | Detention | 1-30 days |  |  |  |  |  |  |  |  |  |
| Article 245 | 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 | Same Article 163 UCC | Yes | Yes | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Fine | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Yes - see Article 15 above | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. |  |  | Penalty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. |  |  | Penaty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | § 23 of the Law Enforcement Act | No | Yes | No intent/negligence is needed. |  |  | Penalty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
| 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 | Same Article 245 UCC | Yes | Yes | Same Article 245 UCC | Same Article 245 UCC | Same Article 245 UCC | Fine | Same Article 245 UCC | Same Article 245 UCC | Same Article 245 UCC | Same Article 245 UCC | Same Article 245 UCC | Yes - see Article 15 above | Same Article 245 UCC | Same Article 245 UCC | Same Article 245 UCC |  |
| Article 267(2) | 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; | Same Article 163 UCC | Yes | Yes | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Fine | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC | Yes - see Article 15 above | Same Article 163 UCC | Same Article 163 UCC | Same Article 163 UCC |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | § 23 of the Law Enforcement Act | No | Yes |  |  |  | Penalty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | § 23 of the Law Enforcement Act | No | Yes |  |  |  | Penalty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | § 23 of the Law Enforcement Act | No | Yes |  |  |  | Penalty payment |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |
| Other customs infringements | A list of customs-related misdemeanours §§ 70-77, Custosm Act, not all were mentioned here, A list of Customs-related crimes §§ 391-393. Not all variations of punishable deeds were mentioned here |  |  |  |  |  |  | Fine |  |  |  |  |  | Yes - see Article 15 above |  |  |  |  |

:   [(1)](#footnoteref2)

     Finanzstrafgesetz (Fiscal Penal Code - FPC): BGBl (federal law gazette) No 129/1958, 
    <https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10003898>
     ; Strafgesetzbuch (Criminal Code): BGBl No 60/1974, 
    <https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10002296>
     ; Zollrechts-Durchführungsgesetz - ZollR-DG (Customs Law Implementing Act): BGBl No 659/1994, 
    <https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004913>
     ; Zollrechts-Durchführungsverordnung - ZollR-DV (Customs Law Implementing Regulation) BGBl II No 184/2004, 
    <https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20003315>
:   [(2)](#footnoteref3)

    § 51 para. 1 lit. a, c, e or f FPC
:   [(3)](#footnoteref4)

     § 23 FPC; §§ 32 and 33 Criminal Code; § 41 FPC (recidivism)
:   [(4)](#footnoteref5)

     This provision is a general provision of the FPC and applies to all offences under the FPC. In the following, reference to the effectiveness of this general regulation is provided by "FPC applies".
:   [(5)](#footnoteref6)

     § 23 FPC; § 34 Criminal Code
:   [(6)](#footnoteref7)

     please see fn 4
:   [(7)](#footnoteref8)

     please see fn 4
:   [(8)](#footnoteref9)

     Waiving of the sanction, warning; § 25 FPC: In cases of minor breaches of customs law the customs law enforcement authorities are allowed to disregard the initiation of criminal proceedings. Those are cases where the culpability of the perpetrator is negligible and the infringement did not have any effect or only insignificant effects.
:   [(9)](#footnoteref10)

     Voluntary disclosure; § 29 FPC: Austria provides a specific voluntary disclosure procedure by which the customs debtor may prevent a criminal prosecution being initiated. According to § 29 FPC, a voluntary disclosure must reveal all significant facts to enable the customs authorities to easily and correctly assess the customs claim. The customs claim must be paid within one month after it was assessed. A payment deferral may be granted upon application but the period may not exceed two years. The voluntary disclosure must be timely filed, prior the customs authorities gaining knowledge of the underlying facts, otherwise the disclosure will not be considered timely. In this case the Austrian customs authorities (customs law enforcement authorities) may commence criminal proceedings against the customs debtor (eg the economic operator).
:   [(10)](#footnoteref11)

     Duty increase; § 108 para. 2 ZollR-DG: If the amount of the import duties does not exceed 1.000 Euro, any person who commits a customs offence may be exempted from prosecution by paying twice of the amount of the evaded duties.
:   [(11)](#footnoteref12)

     please see fn 4
:   [(12)](#footnoteref13)

     please see fn 4
:   [(13)](#footnoteref14)

     please see fn 4
:   [(14)](#footnoteref15)

     please see fn 4
:   [(15)](#footnoteref16)

     please see fn 4
:   [(16)](#footnoteref17)

     please see fn 4
:   [(17)](#footnoteref18)

     for evaded duties up to 100.000 Euro
:   [(18)](#footnoteref19)

     for evaded duties more than 100.000 Euro
:   [(19)](#footnoteref20)

    § 35 FPC
:   [(20)](#footnoteref21)

     for evaded duties up to 50.000 Euro
:   [(21)](#footnoteref22)

    if the offence falls within the compentency of the judicial court
:   [(22)](#footnoteref23)

     § 35 in connection with § 38a FPC
:   [(23)](#footnoteref24)

    for evaded duties up to 500.000 Euro
:   [(24)](#footnoteref25)

    for evaded duties more than 500.000 Euro
:   [(25)](#footnoteref26)

    § 35 in connection with § 39 FPC
:   [(26)](#footnoteref27)

    § 35 FPC
:   [(27)](#footnoteref28)

     § 35 in connection with § 38a FPC
:   [(28)](#footnoteref29)

    § 35 in connection with § 39 FPC
:   [(29)](#footnoteref30)

     § 15 para. 2 FPC
:   [(30)](#footnoteref31)

     please see fn 4
:   [(31)](#footnoteref32)

     § 35 in connection with either § 38a or § 39 FPC
:   [(32)](#footnoteref33)

     Not an aggravating factor, but a qualification of § 35 FPC are § 38a and § 39 FPC. §§ 35, 38a FCP is applicable, if smuggling or evasion of import duties is committed as a member of a gang of at least three persons or if the smuggling is committed with a weapon. §§ 35, 39 FPC is only applicable if the offence falls within the competency of the judicial court. An addition requirement is that the offence was committed, for example, by using false data or documents.
:   [(33)](#footnoteref34)

     please see fn 4
:   [(34)](#footnoteref35)

     2022: 54,70 Euro (twofold, threefold, fourfold of this amount)
:   [(35)](#footnoteref36)

    General Customs and Excise Act of 18 July 1977 
    <http://www.ejustice.just.fgov.be/eli/loi/1977/07/18/1977071850/justel>
:   [(36)](#footnoteref37)

    For most sanctions a fine, imprisonment or confiscation will be possible depending on the circumstances. Almost all infractions are punishable with a fine. Considering the introduction of the PIF directive a prison sentence will also be possible in cases of fraudulent intent or if the financial interests of the European Union are seriously damaged. A prison sentence is also possible if the convicted person is unable to pay the fine. The confiscation of goods is also an important sanction which is particularly relevant in the event of a false description of goods, incomplete declaration, fraudulent importation, exportation or attempted importation or exportation. Confiscation of goods will also be possible for goods that are used to commit fraudulent activities. In case of non-payment the revocation of certain certificates (such as the AEO-certificate) could be considered a sanction as well.
:   [(37)](#footnoteref38)

     The Customs Act - 
    <https://www.lex.bg/laws/ldoc/2134384640>
     ; Law on Administrative Violations and Sanctions - 
    <https://www.lex.bg/bg/laws/ldoc/2126821377>
:   [(38)](#footnoteref39)

    Act on implementing customs legislation of the European Union
:   [(39)](#footnoteref40)

     Authorities (customs administration) and the offender may negotiate the conditions of admission of guilt and make an agreement on the sanction and measures. If they reach an agreement, they shall draw up a written statement that effect the decision on 
       the basis of an agreement between the parties. It contains description of the infrigement, the statement of the ofender (a guilty plea), agreement on the sanctions or measures, signature of the parties. If the Administarstion misdemeanor council 
       accepts the agreement of the parties, it will make a decision on the misdemeanor, which must fully comply with the agreement reached. No appeal is allowed against the decision on the misdemeanor made on the basis of the agreement of the parties.
:   [(40)](#footnoteref41)

    Negligence/Intent : In case of customs infringement a negligent culpability is sufficient.
:   [(41)](#footnoteref42)

    Liability: Natural person, legal personality or natural person entrepreneur can be liable for a customs infringement.
:   [(42)](#footnoteref43)

    Fine – is applicable in all cases; Prohibition to undertake professional activities - §  47 Administrative Transgression Act ; if it is possible ; depends on the nature of the illegal act, only in cases set by the Customs code. Applicable only in case of legal personality or natural person entrepreneur. Forfeiture of goods (if possible) – depends on the nature of the illegal act.
:   [(43)](#footnoteref44)

    Non exclusive: a) the offender misused the victims vulnerability, subordination or dependence / b) more illegal acts of the offender (not only one) / c) the offender acted repeatedly / d) the offender misused his working position or status / e) the offender acted illegally as a member of an organized group / f) the illegal act was performed at child, pregnant woman, ill person, disabled person, aged person
:   [(44)](#footnoteref45)

    Non exclusive: a) minor age of the offender at the time of the illegal act / b) the offence averted the attack or other danger / c) the offender cooperated to remove the harmful effect of the illegal act or voluntarily compensated the loss / d) the offender reported the illegal act and cooperated effectively while interrogated / e) the offender acted illegally under threat or pressure or being subordinated or dependent
:   [(45)](#footnoteref46)

    Administrative procedure (§  50 Customs Code, §  76 /1 k) Administrative Transgression Act, §  § 160 Tax Code) Initiating a procedure - §  50 Customs Code and §  76/1 k) Administrative Transgression Act – The competent authority initiates the procedure in 60 days from receiving the details which may result into a procedure or in 60 days the competent authority finds out the details itself. But this deadline is only administrative - there is no sanction in case of failure to meet the deadline. If the details are insufficient to initiate the procedure, the competent authority decides not to proceed with the case. After initiating the procedure, the final decision must be issued in 6 years. If the procedure is stayed pending, the time limit is 10 years from the illegal acting. Imposing a penalty – the same time limit as for the final decision (6 years). Executing a sanction – Administrative procedure: §  160 Tax Code – the time limit for executing a sanction is 6 years. The time limit starts the first day when the duty is due.
:   [(46)](#footnoteref47)

     Customs Act (Toldloven): 
    <https://www.retsinformation.dk/eli/lta/2022/29>
:   [(47)](#footnoteref48)

    Administrative offences are not listed in column E ‘Criminal’ but in column F ‘Administrative’. Column F ‘Administrative’ also lists administrative sanctions within the meaning of Article 42(2)(b) UCC, where appropriate.
:   [(48)](#footnoteref49)

    Penalties may only be imposed on natural persons. However, fines on corporations are possible.
:   [(49)](#footnoteref50)

    The surcharge under Paragraph 32 of the ZollVG constitutes a charge of its own with a penalty-like effect and serves to simplify and speed up the sanctioning of minor infringements.
:   [(50)](#footnoteref51)

    The amount of a fine depends on the amount of the reduced import duties and the income of the offender (§ 40 StGB)
:   [(51)](#footnoteref52)

    Only intentional action is punishable unless the criminality of negligent acts is also determined by law (§ 15 StGB).
:   [(52)](#footnoteref53)

    In the case of tax crimes (§ 46 StGB): in particular, the following circumstances shall be taken into account: Act out of profit-seeking, gross self-interest or greed, remorseless and ruthless approach, Tenacity with which the objective is pursued; Tax reduction over a longer period, particularly reprehensible execution, Obstructing the investigation of the facts, e.g. destroying or disposing of evidence, influencing witnesses, deliberately misleading the investigating authorities, social and professional status of the offender, which imposes special tax obligations. In the case of administrative offences (§ 17 OWiG): In principle, the circumstances leading to Aggravating factors for criminal offences also apply to administrative offences.
:   [(53)](#footnoteref54)

    The following circumstances may be taken into account, inter alia: a small level of infringements in relation to the level of similar cases properly handled; a low risk of repetition due to countermeasures already taken (compliance management system)
:   [(54)](#footnoteref55)

    Voluntary self-disclosure is possible under strict conditions.
:   [(55)](#footnoteref56)

    Criminal proceedings shall be instituted in the event of an initial suspicion. If there is an initial suspicion of an administrative offence, the initiation of a fine procedure will be examined. The initiation of proceedings is possible as long as the prosecution of the offence is permitted (see imposing a penalty)
:   [(56)](#footnoteref57)

    The limitation period for prosecution is between 5 and 25 years, depending on the offence and the constellation of cases.
:   [(57)](#footnoteref58)

    The period of limitation for enforcement is between 5 and 20 years, depending on the offence and the facts.

[Top](#document2)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 6.1.2023

SWD(2023) 2 final

COMMISSION STAFF WORKING DOCUMENT

Country Sheets

Accompanying the document

Report from the Commission

on the assessment of customs infringements and penalties in Member States  
  
  
Union Customs Code  
  
  
  
  
  
FINLAND - FRANCE - HUNGARY - IRELAND - ITALY - LATVIA - LITHUANIA - LUXEMBOURG - MALTA - THE NETHERLANDS

{COM(2023) 5 final}

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [1](#footnote1) | Legal nature (C / A) | | Negligence/Intent | Liability | | Typology of the sanction | Tresholds | | Application of sanctions | Aggravating factors | Mitigating factors [2](#footnote2) | 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 | 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.  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 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,  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). | YES | YES | Intent is prerequisite for tax fraud.  Conviction for a customs offense requires intent or gross negligence. Negligence is sufficient to impose a penalty fee or a duty increase. | YES | YES (applies only the imposition of a penalty fee and a duty increase) | Fine or imprisonment (tax fraud), day fine (custons offence) (criminal)  duty increase and penalty fee (administrative) | imprisonment up to 2 years (ordinary tax fraud) and 4 months - 4 years (aggravated tax fraud)  1-120 day fines (customs offence, petty tax fraud and tax fraud)  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 | 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.  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. | 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 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. | N/A | 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 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. |
| Article 15(1) | 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 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 | YES | YES | Conviction for a customs offense requires intent or gross negligence. Negligence is sufficient to impose a penalty fee or a duty increase. | YES | YES (applies only the imposition of a penalty fee and a duty increase) | Fine | up to 2 years (tax fraud and 4 months - 4 years (aggravated tax fraud)) | 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. | 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 | 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 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. | N/A | 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 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. | 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. [3](#footnote3) |
|  |  |  |  |  |  |  |  | Imprisonement | 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). |  |  |  |  |  |  |  |  |
|  |  |  | 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 | |  |  |  | Penalty fee, Duty increase | 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. |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | 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 | NO | YES | Negligence is sufficient to impose a duty increase. | YES | YES | Duty increase | a duty increase by at most 30 percent | a duty increase by at most 30 percent | A duty increase shall be imposed if the incorrect procedure is considered to be negligent. | 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. | 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. | N/A | 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 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. |  |
|  |  |  | 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. | |  |  |  |  |  |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | 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 | NO | YES | Negligence is sufficient to impose a penalty fee. | YES | YES | Penalty fee | a penalty fee at least 50 and at most 15,000 euros | a penalty fee at least 50 and at most 15,000 euros | A penalty fee is imposed if the incorrect proceedings are considered to be negligent. | 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 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. | N/A | 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 penalty fee expires 5 years after the beginning of the year following that in which it was imposed . | 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. |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Notice, the content in this column has beentransferred to the column below where it belongs. |
| article 15(2)(a) | 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; | 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 | YES | NO | Sentencing a customs declaration offense and petty customs declaration offense requires intent. | YES | NO | Imprisonment or Fine (customs declaration offense) and Fine (petty customs declaration offense) | 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) | N/A | Same as art. 15 (1) | Same as art. 15 (1) | Same as art. 15 (1) | N/A | Same as art. 15 (1) | Same as art. 15 (1) | 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. |
|  |  |  | Sentencing a customs declaration offense and a petty customs declaration offense is a criminal sanction that can only be imposed on a natural person. Punishment requires intent. | |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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. | NO | YES | Same as art. 15 (2) (a) as regards duty increase | | | | | | | | | | | | |
| Article 15(2)(b) | 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 | NO | YES | Same as art. 15 (2) (a) as regards penalty fee | | | | | | | | | | | | |
| Article 15(2)(b) | 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 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 | YES | NO | Sentencing a customs declaration offence and petty customs declaration offense requires intent. | YES | NO | Imprisonment or Fine (customs declaration offence) and Fine (petty customs declaration 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) | N/A | Same as for art. 15 (2) (a) as regards customs clearance offence and petty customs clearance offence | Same as for art. 15 (2) (a) as regards customs clearance offence and petty customs clearance offence | Same as for art. 15 (2) (a) as regards customs clearance offence and petty customs clearance offence | N/A | Same as for art. 15 (2) (a) as regards customs clearance offence and petty customs clearance offence | Same as for art. 15 (2) (a) as regards customs clearance offence and petty customs clearance offence | Same as for art. 15 (1) and same as for art. 15 (2) (a) as regards customs clearance offence and petty customs clearance offence |
|  |  |  | Sentencing a customs declaration offence and a petty customs declaration offence is a criminal sanction that can only be imposed a natural person. Punishment requires intent. | |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | 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. | NO | YES | Negligence is sufficient | YES | YES | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | A penalty fee is imposed if the incorrect proceedings are considered to be negligent. | Same as art. 15 (2) (a) as regards penalty fee | Same as art. 15 (2) (a) as regards penalty fee | N/A | Same as art. 15 (2) (a) as regards penalty fee | Same as art. 15 (2) (a) as regards penalty fee | Same as art. 15 (2) (a) as regards penalty fee |
|  |  |  | 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. | |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | 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. | NO | YES | Negligence is sufficient | YES | YES | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | A penalty fee is imposed if the incorrect proceedings are considered to be negligent. | Same as art. 15 (2) (a) as regards penalty fee | Same as art 15 (2) (a) as regards penalty fee | N/A | Ssme as art. 15 (2) (a) as regards penalty fee | Same as art. 15 (2)(a) as regards penalty fee | Same as art. 15 (2)(a) as regards penalty fee |
|  |  |  | Same as art 23 (1) | |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 51 | 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 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.    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.    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. | | | | | | | | | | | | | | | |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | 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. | | | | | | | | | | | | | | | |
| Article 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | 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. | YES | YES | Negligence is sufficient prerequisite for a penalty fee whereas sentencing for a customs offense requires intent or gross negligence | YES (penalty fee and customs offense) | YES (penalty fee) | Fine (customs offense) | 1-120 day-fines | N/A | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | N/A | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense |
|  |  |  | 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. | |  |  |  | Penalty fee | 50 - 3 500 euro | 50-3 050 euro |  |  |  |  |  |  |  |
| Article 134(1) | 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; | 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). | YES | NO | 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. | YES | YES (concerns tax fraud and aggravated tax fraud) | Fine | 1-120 day-fines (petty tax fraud and tax fraud) | N/A | Same as art. 15 (1) | Same as art. 15 (1) | Same as art. 15 (1) | N/A | Same as art. 15 (1) | Same as art. 15 (1) | Same as art. 15 (1) |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years (tax fraud and 4 months - 4 years (aggravated tax fraud)) | N/A |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | 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. | YES | YES | Negligence is sufficient to impose a penalty fee, whereas sentencing for a customs offense requires intent or gross negligence | YES | YES (only applies to the imposition of a penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | N/A | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense. |
|  |  |  | 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. | |  |  |  | Fine (customs offense) | a fine 1-120 day fines | N/A |  |  |  |  |  |  |  |
| Article 135(1) | 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; | 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. | YES | YES | Negligence is sufficient to impose a penalty fee, whereas sentencing for a customs offense requires intent or gross negligence | YES | YES (only applies to the imposition of a penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | N/A | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense. |
|  |  |  | 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. | |  |  |  | Fine (customs offense) | 1-120 day-fines | N/A |  |  |  |  |  |  |  |
| Article 135(2) | 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; | N/A: There are no free zones in Finland on the land border with a third country | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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; | 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. | YES | YES | Negligence is sufficient to impose a penalty fee, whereas sentencing for a customs offense requires intent or gross negligence | YES | YES (only applies to the imposition of a penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offence | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | N/A | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense |
|  |  |  | 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. | |  |  |  | Fine | 1-120 day-fines | N/A |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | 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 | YES | YES | Negligence is sufficient to impose a penalty fee, whereas sentencing for a customs offense requires intent or gross negligence | YES | YES (only applies to the imposition of a penalty fee) | Fine (customs offense) | 1-120 day-fines | N/A | Same as art 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | N/A | Same as art 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art 15 (1) and 15 (2) (a) as reards penalty fee and customs offense |
|  |  |  | 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. | |  |  |  | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros |  |  |  |  |  |  |  |
| Article 140 | 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; | 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 | YES | YES | Negligence is sufficient to impose a penalty fee, whereas sentencing for a customs offense requires intent or gross negligence | YES | YES (applies only to the imposition of a penalty fee). | Fine (customs offense) | 1-120 day-fines | N/A | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offence | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | N/A | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and custpms offense |
|  |  |  | 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. | |  |  |  | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros |  |  |  |  |  |  |  |
| Article 145(2) | 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; | 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. | YES | YES | Negligence is sufficient to impose a penalty fee, whereas sentencing for a customs offense requires intent or gross negligence | YES | YES (applies only to the imposition of a penalty fee) | Fine (customs offense) | 1-120 day-fines | N/A | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offence | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | N/A | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards penalty fee and custpms offense |
|  |  |  | 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. | |  |  |  | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | 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. | YES | YES | Negligence is sufficient to impose a penalty fee, whereas sentencing for a customs offense requires intent or gross negligence | YES | YES (only applies to the imposition of a penalty fee) | Fine (customs offense) | 1-120 day-fines | N/A | Same as art. 15 (1) 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) 15 (2) (a) as regards penalty fee and custpms offense | Same as art. 15 (1) 15 (2) (a) as regards penalty fee and customs offense | N/A | Same as art. 15 (1) 15 (2) (a) as regards penalty fee and customs offense | Same as art. 15 (1) 15 (2) (a) as regards penaölty fee and customs offense | Same as art. 15 (1) 15 (2) (a) as regards penalty fee and customs offense |
|  |  |  | 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. | |  |  |  | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros |  |  |  |  |  |  |  |
| Article 149 | 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; | 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. | YES | YES | Negligence is sufficient to impose a penalty gee and a duty increase, whereas sentencing for a customs offense requires intent or gross negligence | YES | YES (applies only to the imposition of a penalty fee and duty increase) | Fine (customs offence) | 1 - 120 day-fines | N/A | Same as art. 15 (1) and 15 (2) (a) as regards duty increase, penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards duty increase, penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards duty increase, penalty fee and customs offense | N/A | Same as art. 15 (1) and 15 (2) (a) as regards duty increase, penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards duty increase, penalty fee and customs offense | Same as art. 15 (1) and 15 (2) (a) as regards duty increase, penalty fee and custpms offense |
|  |  |  | 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. | |  |  |  | Penalty fee, Duty increase | 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 |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | 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. | YES | YES | Negligence is sufficient to impose a penalty fee , a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | A penalty fee can be imposed on both a natural person and a legal person, a fine only on a natural person. | Penalty fee | a penalty fee at least 50 and at most 3.500 euros | a penalty fee at least 50 and at most 3.500 euros | 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 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. | 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. | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative and customs offence is criminal. | |  |  |  | Fine | 1 - 120 day-fines |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | 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. | YES | YES | Negligence is sufficient to impose a penalty fee [an error fee], a customs offence [violation] requires intent or gross negligence and a customs clearance offence requires intent. | Yes (penalty fee, customs offence, customs declaration offence) | A penalty fee [fine] can be imposed on both a natural person and a legal person, a fine only on a natural person. | Penalty fee | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | 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. | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative, customs offence and customs declaration offence are criminal. | |  |  |  | Imprisonement | up to 2 years (ordinary tax fraud) and 4 months - 4 years (serious tax fraud), up to 1 year 6 months (customs clearance offense), 4 months - 3 years (serious customs clearance offense) | Due to aggravated customs clearance offence, a legal person may be fined € 850 to € 850,000. |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Fine | 1 to 120 day-fines (customs offense, minor tax evasion, minor offense of customs clearance) |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | 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). | YES | NO | 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. | YES | Yes, a legal person may be fined for tax fraud and aggravated tax fraud. | Imprisonement | up to 2 years (ordinary tax fraud) and 4 months - 4 years (aggravated tax fraud) | NO | 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. | 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 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. | NO | 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 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. | Same as for art. 15 (1) |
|  |  |  |  |  |  |  |  | Fine | 1 to 120 day-fines (minor tax fraud and ordinary tax fraud) | Due to tax fraud and aggravated tax fraud, a legal person may be fined € 850 to € 850,000. |  |  |  |  |  |  |  |
| Article 163(1) | 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; | 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 | YES | YES | Negligence is sufficient to impose a penalty fee [pay an error], a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3.500 euros | a penalty fee at least 50 and at most 3.500 euros | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. Penalty fee is administrative, customs offence is criminal. | |  |  |  | Fine | 1 - 120 day-fines | No |  |  |  |  |  |  |  |
| Article 163(2) | 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; | 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. | Customs offence and customs declaration offence are criminal | No | A customs offense requires intent or gross negligence, a customs declaration offense is intentional. | Yes | No | Fine | 1 - 120 day-fines | No | Same as for art. 158(3) | 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 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. | NO | Same as for art. 15 (1) | Same as for art. 15 (1) | Same as for art. 15 (1) |
| Article 166 | 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 | 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. | No | Yes | Negligence is enough. | Yes | Yes | Penalty fee | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | A penalty fee is imposed if the incorrect proceedings are considered to be negligent. | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| Article 167(1) | 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; | 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. | YES | NO | A customs offense requires intent or gross negligence, a customs declaration offense is intentional. | Yes | No | Fine | 1 - 120 day fines. |  | Same as for art. 15 (1) | Same as for art. 15 (1) | Same as for art. 15 (1) | NO | Same as for art. 15 (1) | Same as for art. 15 (1) | Same as for art. 15 (1) |
|  |  |  | Customs offence and petty customs declaration offence are criminal. | |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 167(1) |  | 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. | NO | YES | Negligence is enough to increase the duty | Yes | Yes | An increase of duty is an administrative sanction. | 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 % | 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. | Same as for penalty fee in art. 15(2)(a) | Same as for penalty fee in art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| Article 167(1) |  | 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. | NO | YES | Negligence is sufficient | Yes | Yes | A penalty fee is an administrative penalty. | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | A penalty fee may be imposed if no duty has been ordered. | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| Article 167(1)(2) | 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. 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 | YES | YES | Negligence is sufficient to impose a penalty fee, a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Fine | 1 - 120 day fines. | No | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15(2)(a) |
|  |  |  | Penalty fee is administrative, customs offence is criminal | |  |  |  | Penalty fee | a penalty fee at least 50 and at most 3.500 euros | a penalty fee at least 50 and at most 3.500 euros |  |  |  |  |  |  |  |
| Article 177 | 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 | Covered by infringement to Article 166 | No | Yes | Negligence is enough | Yes | Yes | Penalty fee | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| 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 179 | Covered by infringement to Article 166 | No | Yes | Negligence is enough | Yes | Yes | Penalty fee | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| 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 182 | Covered by infringement to Article 166 | No | Yes | Negligence is enough | Yes | Yes | Penalty fee | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| Article 185 | 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 | Covered by infringement to Article 166 | No | Yes | Negligence is enough | Yes | Yes | Penalty fee | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| Article 192(2) | 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; | 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 | No | Yes | Negligence is enough | Yes | Yes | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| Article 211 | 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; | Covered by infringement to Article 166 | No | Yes | Negligence is enough | Yes | Yes | Penalty fee | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| Article 233(1)(a) | 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; | 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. | YES | YES | Negligence is sufficient to impose a penalty fee, a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. Penalty fee is administrative, customs offence is criminal. | |  |  |  | Fine | 1 - 120 day fines. | N/A |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | N/A | | | | | | | | | | | | | | | |
| Article 242 | Removal of goods from customs supervision; | 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). | YES | YES | Negligence is enough to impose a penalty fee [pay an error], a customs offence [violation] requires intent or gross negligence, tax fraud requires intent. | Yes | 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. | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as for art. 15(1) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 163 | Same as for art. 163 | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative, customs offence and tax fraud are criminal. | |  |  |  | Imprisonement | up to 2 years (ordinary tax fraud) and 4 months - 4 years (serious tax fraud) | Due to tax fraud and aggravated tax fraud, a corporate fine of € 850 to € 850,000 may be imposed on a legal person. |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Fine | 1 - 120 day fines. |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | 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. | No | Yes | Negligence is sufficient to impose a penalty [an error] fee. | Yes | Yes | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | No provision under national law. There are no free zones in Finland. | | | | | | | | | | | | | | | |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | No provision under national law. There are no free zones in Finland. |  |  |  |  |  |  |  |  |  |  |  | NO |  |  |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | 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 | Yes | No | Intent or gross negligence. | Yes | No | Fine | 1 - 120 day fines. | N/A | Same as for art. 15(1) | 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 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. | NO | Same as for art. 15 (1) | Same as for art. 15 (1) | Same as for art. 15 (1) |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | 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. | YES | YES | Negligence is sufficient to impose a penalty fee [pay an error], a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative and customs offence is criminal. | |  |  |  | Fine | 1 - 120 day fines. | N/A |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | 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. | YES | YES | Negligence is sufficient to impose a penalty fee [pay an error], a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative and customs offence is criminal. | |  |  |  | Fine | 1 - 120 day fines. | N/A |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 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. | YES | YES | Negligence is sufficient to impose a penalty fee [pay an error], a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative and customs offence is criminal. | |  |  |  | Fine | 1 - 120 day fines. | N/A |  |  |  |  |  |  |  |
| 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.      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 | YES | YES | Negligence is sufficient to impose a penalty fee [pay an error], a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative and customs offence is criminal. | |  |  |  | Fine | 1 - 120 day fines. | N/A |  |  |  |  |  |  |  |
| Article 267(2) | 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; | Covered by infringement to Article 166 | No | Yes | Negligence is enough to impose a penalty fee [pay an error]. | Yes | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 15.000 euros | a penalty fee at least 50 and at most 15.000 euros | Same as for art. 166 | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | NO | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) | Same as for art. 15(2)(a) |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 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. | YES | YES | Negligence is sufficient to impose a penalty fee [pay an error], a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3,500 euros | a penalty fee at least 50 and at most 3,500 euros | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative and customs offence is criminal. | |  |  |  | Fine | 1 - 120 day fines. | N/A |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Covered by infringement to Article 270 | YES | YES | Negligence is sufficient to impose a penalty fee [pay an error], a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3.500 euros | a penalty fee at least 50 and at most 3.500 euros | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative and customs offence is criminal. | |  |  |  | Fine | 1 - 120 day fines. | N/A |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Covered by infringement to Article 270 | YES | YES | Negligence is sufficient to impose a penalty fee [pay an error], a customs offence [violation] requires intent or gross negligence. | Yes (penalty fee and customs offence) | Yes (penalty fee) | Penalty fee | a penalty fee at least 50 and at most 3.500 euros | a penalty fee at least 50 and at most 3.500 euros | Same as for art. 158(3) | Same as for art. 158(3) | Same as for art. 158(3) | NO | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) | Same as for art. 15 (1) and 15 (2) (a) |
|  |  |  | Both. A penalty fee is administrative and customs offence is criminal. | |  |  |  | Fine | 1 -120 day fines. | N/A |  |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law → | Legal nature (Criminal / Administrative) | | Negligence/Intent | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other relevant factors defining the sanction in question |
|  |  |  | Criminal | Administrative |  | 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 | Art. 413 bis CD  Refus de communiquer les documents demandés par les agents des douanes | OUI | NON | NON | OUI | OUI | Fine | 3.700,00 € | Ibid colonne J | Amende uniquement | NON | NON | OUI | 3 ans  Art. 351 alinéa 2 CD | Ibid colonne P | 6 ans  (art. 382 § 5 CD) |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Ibid ci-dessus | OUI | NON | NON | OUI | OUI | Fine | 3.700,00 € | ibid as colonne J | Amende uniquement | NON | NON | OUI | 3 ans  Art. 351 alinéa 2 CD | Ibid colonne P | Amende + confiscations : 6 ans  (art. 382 § 5 CD) |  |
| article 15(2)(a) | 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; | Voir colonne T |  | | | | | | | | | | | | | | | L’article 15 § 2 a) du CDU prévoit que la personne qui dépose une déclaration ou sollicite une autorisation est responsable de l’exactitude et du caractère complet des renseignements qui fourni. Il s’agit ici de définir la responsabilité de l’opérateur et non pas de la ou des sanctions qui sont applicables. En fonction de l’acte considéré, les sanctions seront décrites au niveau de chaque ligne ci-dessous. |
| Article 15(2)(b) | 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; | Voir colonne T |  | | | | | | | | | | | | | | | L’article 15 § 2 b) du CDU prévoit que la personne qui dépose une déclaration ou sollicite une autorisation est responsable de l’authenticité, de l’exactitude et de la validité des documents produits. Il s’agit ici de définir la responsabilité de l’opérateur et non pas de la ou des sanctions qui sont applicables. En fonction de l’acte considéré, les sanctions seront décrites au niveau de chaque ligne ci-dessous. |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Voir colonne T |  | | | | | | | | | | | | | | | Les § 1 et 2 de l’article 23 du CDU contiennent une affirmation évidente, selon laquelle le destinataire d’une décision de l’administration est tenu de la respecter. Le CD ne contient pas   une disposition permettant   Sanctionner, en tant que telle l’absence de respect d’une telle obligation.  En fonction de l’acte considéré, les sanctions seront décrites au niveau de chaque ligne ci-dessous. |
| Article 23(2) | 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; | Voir colonne T |  | | | | | | | | | | | | | | | Ibid ci-dessus |
| Article 51 | 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; | Art. 413 bis CD | OUI | NON | NON | OUI | OUI | Fine | 3.700,00 € | Ibid colonne J | Amende uniquement | NON | NON | OUI | 3 ans  Art. 351 alinéa 2 CD | Ibid colonne P | Amende : 6 ans   (art.382 § 5 CD) |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Voir colonne T |  | | | | | | | | | | | | | | | Le non-paiement, dans les délais des droits dus, sans autre acte répréhensible, n’est pas sanctionné en tant que tel. Une telle situation conduit à mettre en place un recouvrement forcé et au paiement d’intérêts de retard prévu par l’article 114 du CDU. |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Les marchandises ont été importées et un régime douanier a été attribué : art. 410 CD.     Les marchandises ont été introduites dans le territoire douanier de l’UE et une déclaration sollicitant un régime douanier n’a pas été déposée :   - art. 417 § 2 a) et 412 CD si les marchandises ne sont pas prohibées, ne sont pas du tabac manufacturé et l’infraction n’est pas 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Art. 410 CD :  300 € à 3 000 €  Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Ibid colonne J | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu.  L’ensemble des des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Art. 410 et 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 1er alinéa CD) | Ibid colonne P | Amende + confiscation : 6 ans   (art.382 § 5 CD)     Emprisonnement : 6 ans (art. 133-3 code pénal) | Si l’infraction sanctionnée par l’article 414 CD porte sur les stupéfiants, les psychotropes, les précurseurs chimiques de stupéfiants ou de psychotropes, les déchets, les armes et munitions et leurs éléments des catégories A, B et C du 1° de la catégorie D, les objets de toute nature comportant l’image ou la représentation d’un mineur, à caractère pornographique ou tout support comportant un message à caractère violent ou pornographique ou de nature à porter atteinte à la dignité humaine, la peine d'emprisonnement est portée à une durée de dix ans et l'amende peut aller jusqu'à dix fois la valeur de l'objet de la fraude |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414 CD: 3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | Art. 423, 2° et 412 CD si les marchandises ne sont pas prohibées et ne sont pas du tabac manufacturé  Art. 423, 2° et 414 CD si les marchandises sont prohibées ou sont du tabac manufacturé ;  Art. 423, 2° et 414-2 CD si les marchandises ne sont pas prohibées, ne sont pas du tabac manufacturé mais l’infraction a été commise intentionnellement | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 11 (sauf art. 410 CD) | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 12 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 13 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 14 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 15 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 16 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Ibid ci-dessus | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 17 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 18 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 19 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | Art. 417 § 1 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 § 1 et 414 CD si les marchandises sont prohibées ou sont du tabac manufacturé ;  Art. 417 § 1 et 414-2 si les marchandises ne sont pas prohibées, ne sont pas du tabac manufacturé mais l’infraction a été commise intentionnellement | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 20 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 21 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 22 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 137(1) and (2) | 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; | Ibid ci-dessus | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 23 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 24 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 25 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 139 | 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 | 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 26 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 27 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 28 | Ibid as colonne J |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Ibid ci-dessus | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 29 | Ibid as colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid linge 30 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 31 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 140 | 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; | 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 32 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 33 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 34 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Art. 412, 8 ° CD si les marchandises ne sont pas prohibées, ne sont pas du tabac manufacturé et l’infraction n’a pas été commise intentionnellement  Art. 414-2 si les marchandises ne sont pas prohibées, ne sont pas du tabac manufacturé mais l’infraction a été commise intentionnellement | OUI | NON | NON |  |  | Fine | Art. 412, 8° CD : 150 € à 1 500 €  Art. 414-2 CD : Entre une et deux fois la valeur des marchandises | Ibid as colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities | Art. 410 CD | OUI | NON | NON | OUI | OUI | Fine | 300 € à 3 000 € | Ibid colonne J | Amende uniquement | NON | NON | OUI | Art. 410 CD : 3 ans (art. 351 alinéa 2 CD) | Ibid colonne P | Ibid ci-dessus |  |
| Article 149 | 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; | Art. 410 CD | OUI | NON | NON | OUI | OUI | Fine | Ibid ligne 41 | Ibid colonne J | Amende uniquement | NON | NON | OUI | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | En application de l’article 199 CDU, l’abandon des marchandises est possible "avec l’autorisation préalable des autorités douanières". En ce cas, elles sont abandonnés par le titulaire du régime ou leur détenteur. Cet abandon n’a pas lieu dans le cadre d’une transaction mais dans les conditions du CDU. |
| Articles 158(3) | Removal of goods from customs supervision; | – 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Ibid colonne J | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Art. 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Amende + confiscation : 6 ans   (art.382 § 5 CD)     Emprisonnement : 6 ans (art. 133-3 code pénal) | Si l’infraction sanctionnée par l’article 414 CD porte sur les stupéfiants, les psychotropes, les précurseurs chimiques de stupéfiants ou de psychotropes, les déchets, les armes et munitions et leurs éléments des catégories A, B et C du 1° de la catégorie D, les objets de toute nature comportant l’image ou la représentation d’un mineur, à caractère pornographique ou tout support comportant un message à caractère violent ou pornographique ou de nature à porter atteinte à la dignité humaine, la peine d'emprisonnement est portée à une durée de dix ans et l'amende peut aller jusqu'à dix fois la valeur de l'objet de la fraude |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414 CD : 3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Art. 423, 1° 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, 1° CD et 414 CD si la marchandise est prohibée ou est du tabac manufacturé  Art. 423, 1° et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 43 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 44 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 45 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Ibid ci-dessus | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 46 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 47 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 48 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | Ibid ci-dessus | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 49 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 50 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 51 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 166 | 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, | – Utilisation de documents faux ou de tout autre moyen afin d’obtenir une autorisation de l’administration : un tel acte n’est pas une infraction douanière   →article 441-6 code pénal  – Si l’opérateur économique a déposé une déclaration après avoir obtenu indûment une autorisation :  Art. 423, 1° 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, 1° CD et 414 CD si la marchandise est prohibée ou est du tabac manufacturé  Art. 423, 1° et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement | OUI | NON | OUI en ce qui concerne l’article 441-6 code pénal  En ce qui concerne l’infraction douanière : NON à l’exception de l’article 414-2 pour lequel l’intention est requise | OUI | OUI | Fine | Art. 441-6 code pénal :   30 000 €  Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Art. 131-38 et 441-6 code pénal : 150 000 €  Art. 414 ou 414-2 CD Ibid colonne J | Sanctions prévues par le code pénal : compétence exclusive de l’autorité judiciaire  Sanctions prévues par le code des douanes :  Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligée par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | Pas de transaction possible pour l’infraction prévue par le code pénal.  Pour le reste, ibid ci-dessus | Sanction prévue par art. 441-6 code pénal : 6 ans (art. 8 alinéa 1 code de procédure pénale)   Sanctions prévues par le code des douanes :  Art. 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Sanctions prévues par l’art. 441-6 code pénal :   6 ans (art. 133-3 code pénal)     Sanctions prévues par le CD :  Amende + confiscation : 6 ans   (art.382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 441-6 code pénal : 2 ans  Art. Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 441-6 et 441-10 code pénal :  Interdiction des droits civiques, civils et de famille ;  Interdiction, d'exercer une fonction publique ou d'exercer l'activité professionnelle ou sociale dans l'exercice ou à l'occasion de l'exercice de laquelle l'infraction a été commise, soit d'exercer une profession commerciale ou industrielle, de diriger, d'administrer, de gérer ou de contrôler à un titre quelconque, directement ou indirectement, pour son propre compte ou pour le compte d'autrui, une entreprise commerciale ou industrielle ou une société commerciale. Ces interdictions peuvent être prononcées cumulativement ; Exclusion des marchés publics ;  Confiscation de la chose qui a servi ou était destinée à commettre l'infraction ou de la chose qui en est le produit     Art. 412, 414, 414-2 CD : ibid ligne 65. | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | Art. 423, 1° 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, 1° CD et 414 CD si la marchandise est prohibée ou est du tabac manufacturé  Art. 423, 1° et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Ibid colonne J | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligée par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Art. 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Amende + confiscation : 6 ans   (art.382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | Ibid ci-dessus | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 58 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 59 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 60 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 177 | 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 | – Utilisation de documents faux ou de tout autre moyen afin d’obtenir une autorisation de l’administration : un tel acte n’est pas une infraction douanière   →article 441-6 code pénal  – Si l’opérateur économique a déposé une déclaration après avoir obtenu indûment une autorisation :  Art. 423, 1° 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, 1° CD et 414 CD si la marchandise est prohibée ou est du tabac manufacturé  Art. 423, 1° et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement | OUI | NON | OUI en ce qui concerne l’article 441-6 code pénal  En ce qui concerne l’infraction douanière : NON à l’exception de l’article 414-2 pour lequel l’intention est requise | OUI | OUI | Fine | Art. 441-6 code pénal :   30 000 €  Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Art. 131-38 et 441-6 code pénal : 150 000 €  Art. 414 ou 414-2 CD : Ibid colonne J | Sanctions prévues par le code pénal : compétence exclusive de l’autorité judiciaire  Sanctions prévues par le code des douanes :  Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | Ibid ci-dessus | NON | Pas de transaction possible pour l’infraction prévue par le code pénal.  Pour le reste, ibid ci-dessus | Sanction prévue par art. 441-6 code pénal : 6 ans (art. 8 alinéa 1 code de procédure pénale)   Sanctions prévues par le code des douanes :  Art. 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Sanctions prévues par l’art. 441-6 code pénal :   6 ans (art. 133-3 code pénal)     Sanctions prévues par le CD :  Amende + confiscation : 6 ans   (art.382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 441-6 code pénal : 2 ans  Art. Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 441-6 et 441-10 code pénal :  Interdiction des droits civiques, civils et de famille ;  Interdiction, d'exercer une fonction publique ou d'exercer l'activité professionnelle ou sociale dans l'exercice ou à l'occasion de l'exercice de laquelle l'infraction a été commise, soit d'exercer une profession commerciale ou industrielle, de diriger, d'administrer, de gérer ou de contrôler à un titre quelconque, directement ou indirectement, pour son propre compte ou pour le compte d'autrui, une entreprise commerciale ou industrielle ou une société commerciale. Exclusion des marchés public. confiscation de la chose qui a servi ou était destinée à commettre l'infraction ou de la chose qui en est le produit.  Art. 412, 414, 414-2 CD : ibid ligne 60 | Ibid colonne J |  |  |  |  |  |  |  |  |
| 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 179 | Ibid ci-dessus | OUI | NON | Ibid ci-dessus | OUI | OUI | Fine | Ibid ligne 64 | Art. 131-38 et 441-6 code pénal : 150 000 €  Art. 414 ou 414-2 CD : Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 65 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 66 | Ibid colonne J |  |  |  |  |  |  |  |  |
| 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 182 | Ibid ci-dessus | OUI | NON | Ibid ci-dessus | OUI | OUI | Fine | Ibid ligne 67 | Art. 131-38 et 441-6 code pénal : 150 000 €  Art. 414 ou 414-2 CD : Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 68 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 69 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 185 | 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 | Ibid ci-dessus | OUI | NON | Ibid ci-dessus | OUI | OUI | Fine | Ibid ligne 70 | Art. 131-38 et 441-6 code pénal : 150 000 €  Art. 414 ou 414-2 CD : Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 71 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 72 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises |  | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Art. 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Amende + confiscation : 6 ans   (art.382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans | Ibid colonne J |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction |  |  |  |  |  |  |  |  |  |
| Article 211 | 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; | – Utilisation de documents faux ou de tout autre moyen afin d’obtenir une autorisation de l’administration : un tel acte n’est pas une infraction douanière   →article 441-6 code pénal  – Si l’opérateur économique a déposé une déclaration après avoir obtenu indûment une autorisation :  Art. 423, 1° 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, 1° CD et 414 CD si la marchandise est prohibée ou est du tabac manufacturé  Art. 423, 1° et 414-2 CD si la marchandise n’est pas prohibée, n’est pas du tabac manufacturé et l’infraction a été commise intentionnellement | OUI | NON | OUI en ce qui concerne l’article 441-6 code pénal  En ce qui concerne l’infraction douanière : NON à l’exception de l’article 414-2 pour lequel l’intention est requise | OUI | OUI | Fine | Art. 441-6 code pénal :   30 000 €  Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Art. 131-38 et 441-6 code pénal : 150 000 €  Art. 414 ou 414-2 CD Ibid colonne J | Sanctions prévues par le code pénal : compétence exclusive de l’autorité judiciaire  Sanctions prévues par le code des douanes :  Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | Ibid ci-dessus | NON | Pas de transaction possible pour l’infraction prévue par le code pénal.  Pour le reste, ibid ci-dessus | Sanction prévue par art. 441-6 code pénal : 6 ans (art. 8 alinéa 1 code de procédure pénale)   Sanctions prévues par le code des douanes :  Art. 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Sanctions prévues par l’art. 441-6 code pénal :   6 ans (art. 133-3 code pénal)     Sanctions prévues par le CD :  Amende + confiscation : 6 ans   (art.382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 441-6 code pénal : 2 ans  Art. Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 441-6 et 441-10 code pénal :  Interdiction des droits civiques, civils et de famille ;  Interdiction, d'exercer une fonction publique ou d'exercer l'activité professionnelle ou sociale dans l'exercice ou à l'occasion de l'exercice de laquelle l'infraction a été commise, soit d'exercer une profession commerciale ou industrielle, de diriger, d'administrer, de gérer ou de contrôler à un titre quelconque, directement ou indirectement, pour son propre compte ou pour le compte d'autrui, une entreprise commerciale ou industrielle ou une société commerciale. Exclusion des marchés public. confiscation de la chose qui a servi ou était destinée à commettre l'infraction ou de la chose qui en est le produit.  Art. 412, 414, 414-2 CD : ibid ligne 98 | Ibid colonne K |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Ibid colonne J | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Art. 412 CD : 3 ans (art. 351Alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Amende + confiscation : 6 ans   (art.382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Si des droits et taxes sont éludés :  Art. 411 § 1 CD.     Si des droits et taxes ne sont pas éludés :  Art. 410 CD | OUI | NON | NON | OUI | OUI | Fine | Art. 411 § 1 CD :   Entre une et deux fois le montant des droits     Art. 410 CD :  Entre 300 € et 3 000 € | Ibid colonne J | Amende uniquement | NON | NON | OUI | Art. 410 et 411 CD : 3 ans (art. 351 alinéa 2 CD) | Ibid colonne P | Amende : 6 ans   (art.382 § 5 CD) |  |
| Article 242 | Removal of goods from customs supervision; | 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Ibid colonne J | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Art. 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Amende + confiscation : 6 ans   (art. 382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Si l’infraction sanctionnée par l’article 414 CD porte sur les stupéfiants, les psychotropes, les précurseurs chimiques de stupéfiants ou de psychotropes, les déchets, les armes et munitions et leurs éléments des catégories A, B et C du 1° de la catégorie D, les objets de toute nature comportant l’image ou la représentation d’un mineur, à caractère pornographique ou tout support comportant un message à caractère violent ou pornographique ou de nature à porter atteinte à la dignité humaine, la peine d'emprisonnement est portée à une durée de dix ans et l'amende peut aller jusqu'à dix fois la valeur de l'objet de la fraude |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Violation de l’article 242 § 1 a) CDU : ibid lignes 108 à 110  Violation de l’art ; 242 § 1 b) CDU :  - si des droits et taxes sont éludés :  Art. 411 § 1 CD.     - si des droits et taxes ne sont pas éludés :  Art. 410 CD | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Art. 410 CD : 330 € à 3 000 €  Art. 411 CD : Entre une et deux fois le montant des droits  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Ibid colonne J | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligée par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Art. 410 et 411 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Amende + confiscation : 6 ans   (art. 382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Art. 410 CD | OUI | NON | NON | OUI | OUI | Fine | 300 € à 3 000 € | Ibid colonne J | Amende uniquement | NON | NON | OUI | Art. 410 CD : 3 ans (art. 351 alinéa 2 CD) | Ibid colonne P | Amende :  6 ans (art. 382 § 5 CD) |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | Ibid ci-dessus | OUI | NON | NON | OUI | OUI | Fine | Ibid ligne 92 | Ibid colonne J | Amende uniquement | NON | NON | OUI | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | 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 | OUI | NON | NON | OUI | OUI | Fine | Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Ibid colonne J | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Art. 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Amende + confiscation : 6 ans   (art. 382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Si l’infraction sanctionnée par l’article 414 CD porte sur les stupéfiants, les psychotropes, les précurseurs chimiques de stupéfiants ou de psychotropes, les déchets, les armes et munitions et leurs éléments des catégories A, B et C du 1° de la catégorie D, les objets de toute nature comportant l’image ou la représentation d’un mineur, à caractère pornographique ou tout support comportant un message à caractère violent ou pornographique ou de nature à porter atteinte à la dignité humaine, la peine d'emprisonnement est portée à une durée de dix ans et l'amende peut aller jusqu'à dix fois la valeur de l'objet de la fraude |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 245 | 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. | Ibid lignes 120 à 122 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Ibid ligne 94 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | OUI | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 95 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 96 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Art. 411 § 1 e) CD | OUI | NON | NON | OUI | OUI | Fine | Entre une à deux fois le montant des droits | Ibid colonne J | Amende uniquement | NON | NON | OUI | 3 ans (art. 351 alinéa 2 CD) | Ibid colonne P | 6 ans   (art. 382 § 5 CD) |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Ibid ci-dessus | OUI | NON | NON | OUI | OUI | Fine | Ibid ligne 100 |  | Amende uniquement | NON | NON | OUI | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Art. 410 CD | OUI | NON | NON | OUI | OUI | Fine | Entre 300 € et 3 000 € | Ibid colonne J | Amende uniquement | NON | NON | OUI | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus |  |
| 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 | -- 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Ibid colonne J | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | OUI  Art. 414 et 414-2 CD :   Amende portée à 10 fois la valeur de la marchandise et l’emprisonnement est porté à 10 ans lorsque l’infraction est commise en bande organisée | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Art. 412 CD : 3 ans (art. 351 alinéa 2 CD)  Art. 414 et 414-2 CD : 6 ans (art. 351 alinéa 1 CD) | Ibid colonne P | Amende + confiscation : 6 ans   (art. 382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Si l’infraction sanctionnée par l’article 414 CD porte sur les stupéfiants, les psychotropes, les précurseurs chimiques de stupéfiants ou de psychotropes, les déchets, les armes et munitions et leurs éléments des catégories A, B et C du 1° de la catégorie D, les objets de toute nature comportant l’image ou la représentation d’un mineur, à caractère pornographique ou tout support comportant un message à caractère violent ou pornographique ou de nature à porter atteinte à la dignité humaine, la peine d'emprisonnement est portée à une durée de dix ans et l'amende peut aller jusqu'à dix fois la valeur de l'objet de la fraude |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans | Ibid colonne J |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 267(2) | 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; | – Utilisation de documents faux ou de tout autre moyen afin d’obtenir une autorisation de l’administration : un tel acte n’est pas une infraction douanière   -->article 441-6 code pénal  – Si l’opérateur économique a déposé une déclaration après avoir obtenu indûment une autorisation :  Ibid ci-dessus ligne 135 à 137 | OUI | NON | OUI en ce qui concerne l’article 441-6 code pénal  En ce qui concerne l’infraction douanière : NON à l’exception de l’article 414-2 pour lequel l’intention est requise | OUI | OUI | Fine | Art. 441-6 code pénal :   30 000 €  Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Art. 131-38 et 441-6 code pénal : 150 000 €  Art. 414 ou 414-2 CD : Ibid colonne J | Sanctions prévues par le code pénal : compétence exclusive de l’autorité judiciaire  Sanctions prévues par le code des douanes :  Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligé par le juge lorsque l’affaire est portée en jugement | Ibid ci-dessus | NON | Pas de transaction possible pour l’infraction prévue par le code pénal.  Pour le reste, ibid ci-dessus | Sanctions prévues par l’art. 441-6 code pénal :   6 ans (art. 133-3 code pénal)     Sanctions prévues par le CD :  Amende + confiscation : 3 ans   (art. 351 alinéa 2 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid colonne P | Sanctions prévues par l’art. 441-6 code pénal :   6 ans (art. 133-3 code pénal)     Sanctions prévues par le CD :  Amende + confiscation : 6 ans   (art.382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. 441-6 code pénal : 2 ans  Art. Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 441-6 et 441-10 code pénal :  Interdiction des droits civiques, civils et de famille ;  Interdiction, d'exercer une fonction publique ou d'exercer l'activité professionnelle ou sociale dans l'exercice ou à l'occasion de l'exercice de laquelle l'infraction a été commise, soit d'exercer une profession commerciale ou industrielle, de diriger, d'administrer, de gérer ou de contrôler à un titre quelconque, directement ou indirectement, pour son propre compte ou pour le compte d'autrui, une entreprise commerciale ou industrielle ou une société commerciale. Exclusion des marchés public. confiscation de la chose qui a servi ou était destinée à commettre l'infraction ou de la chose qui en est le produit.  Art. 412, 414, 414-2 CD : ibid ligne 137 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 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 | OUI | NON | NON à l’exception de l’article 414-2 CD pour lequel l’intention est requise | OUI | OUI | Fine | Art. 412 CD :  150 € à 1 500 €  Art. 414 ou 414-2 CD :  Entre une et deux fois la valeur des marchandises | Ibid colonne J | Amende uniquement en cas de transaction. Cependant, dans certains cas, l’abandon de la marchandise est également prévu. L’ensemble des des sanctions peut être infligée par le juge lorsque l’affaire est portée en jugement | Ibid ci-dessus | NON | OUI mais lorsque l’infraction relève de l’article 414-2 CD, le procureur européen peut exercer sa compétence et la transaction est exclue, sauf autorisation du Parquet européen | Amende + confiscation : 3 ans   (art.351 alinéa 2 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid colonne P | Amende + confiscation : 6 ans   (art.382 § 5 CD)  Emprisonnement : 6 ans (art. 133-3 code pénal) | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Art. Art. 414 CD :  3 ans  Art. 414-2 CD : 5 ans |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art. 412 CD : confiscation de la marchandise  Art. 414 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens et avoirs qui sont le produit direct ou indirect de l’infraction  Art. 414-2 CD : confiscation de la marchandise, des moyens de transport, des objets servant à masquer la fraude, des biens ayant servi à commettre l’infraction ou qui étaient destinés à la commettre et des biens et avoirs qui sont le produit direct ou indirect de l’infraction | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | -- La marchandise a fait l'objet d'une déclaration d'exportation alors que la déclaration sommaire n'a pas été déposée :  Art. 410 CD  – La marchandise n’a fait l’objet d’aucune déclaration et a été exportée : ibid lignes 142 à 143 | OUI | NON | Ibid ci-dessus | OUI | OUI | Fine | Art. 410 CD : 300 € à 3 000 € Art. 412 CD : 150 € à 1 500 € Art. 414 ou 414-2 CD : Entre une et deux fois la valeur des marchandises | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 110 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 111 | Ibid colonne J |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Ibid lignes 144 à 146 | OUI | NON | Ibid ci-dessus | OUI | OUI | Fine | Ibid ligne 112 | Ibid colonne J | Ibid ci-dessus | Ibid ci-dessus | NON | Ibid ci-dessus | Ibid ci-dessus | Ibid colonne P | Ibid ci-dessus | Ibid ci-dessus |
|  |  |  |  |  |  |  |  | Imprisonement | Ibid ligne 113 |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Ibid ligne 114 | Ibid colonne J |  |  |  |  |  |  |  |  |

  

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [4](#footnote4) | 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 prosecution may be reduced indefinitely. This provision shall not apply if the offense is committed in a conspiracy or as a special recidivism. | NO | Under section 6 of the Infringement Act, there is no place to be held liable if six months have elapsed since the infringement was committed. After two years from the commission of the act, there is no place to prosecute the violation. A Btk. Pursuant to Article 26 (1), unless otherwise provided by the Act on the exclusion of statute of limitations for certain criminal offenses, the period of limitation shall be time-barred, but not less than five years. In the case of Article 108 of the UVK, under Article 167 (1) of the Customs Code, default interest must be paid within 15 days of the date on which the decision becomes final. | Pursuant to Article 88 (1) of the Customs Act, no customs administrative fine may be imposed in the event of an infringement causing a lack of customs duties if the time limit for the communication of duties and other charges in respect of the infringement to be penalized has expired. No customs administrative fine may be imposed for an infringement which does not cause a lack of customs duties if 3 years have elapsed from the date on which the infringement to be penalized was committed. | According to Article 87(3) of the Customs Act, the customs administration fine is, in principle, to be paid within 15 days of the date on which the decision becomes final.  Pursuant to Article 88 (2) of the Customs Act, the enforceability of a customs administrative fine expires 3 years after the decision on it has become final. Pursuant to Article 24 (1) of the Infringement Act, a fine may not be enforced if one year has elapsed since the basic decision became final. |
|  |  |  |  |  |  |  |  | Imprisonment | According to Article 396 (1), in the case of budgetary fraud, the maximum term of imprisonment is 3 years, with a maximum of 10 years in qualified cases. | Pursuant to Article 396 (1), in the case of budgetary fraud, the maximum term of imprisonment is 3 years, with a maximum of 10 years in qualified cases. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | In addition to the administrative fine, there is also a criminal case |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Article 32 (5) of the Customs Act according to which the customer fails to comply with the obligation to provide information at the request of the customs authorities by the specified date, may be subject to a customs administrative fine, the customs authorities may suspend customs control and post-release control and prepare records and accounts with an expert.     Pursuant to Article 84 (3) (d) of the Customs Act, an infringement relating to customs supervision or a customs administrative matter is committed if the person concerned does not provide the necessary documents and information in the appropriate form or fails to provide it at the request of the customs authorities. assistance in carrying out customs formalities or customs controls. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(b) of the Customs Act is up to HUF 125 000. | There is no customs debt, so the fine is up to HUF 850 000 for all persons other than natural persons under Article 84(10)(b) of the Customs Law. |  | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| article 15(2)(a) | 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; | Pursuant to Article 84 (2) (aa) of the Customs Act, an infringement relating to the lodging of a declaration, the accuracy of the particulars of a declaration, notification or retention of documents shall take place in particular if the declarant declares the goods, the temporary storage declaration does not ensure the accuracy and completeness of the information given in the declaration, notification or application when the re-export declaration or re-export notification is lodged. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. |  | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 15(2)(b) | 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; | Pursuant to Article 84 (2) (b) of the Customs Act, an infringement relating to the lodging of a goods declaration, the accuracy of the particulars of a goods declaration, notification, retention of documents shall take place in particular if the declarant declares the goods, does not guarantee the authenticity, accuracy or validity of the supporting documents when lodging the re-export declaration or re-export notification. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. |  | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Under Article 84 (5) (d) of the Customs Code, there is an infringement of decisions relating to the application of customs legislation, in particular where the holder of a decision relating to the application of customs legislation fails to fulfill his obligations under that decision. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million. | In addition to imposing a customs penalty, the authorisation may be suspended or revoked. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 23(2) | 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; | Pursuant to Article 84 (5) (e) of the Customs Code, an infringement of decisions relating to the application of customs legislation is committed, in particular if the holder of a decision relating to the application of customs legislation fails to notify the customs authorities without delay of any factor which may affect that decision. maintenance or content. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million. | In addition to imposing a customs penalty, the authorisation may be suspended or revoked. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 51 | 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 Article 84 (2) (c) of the Customs Code, an infringement relating to the lodging of a goods declaration, the accuracy of the particulars of a goods declaration, notification or retention of documents shall occur, in particular if the person and for the prescribed time. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | According to Article 84(10)(a) of the Customs Act, natural persons may be fined by a customs administration fine of up to HUF 100 000 if no customs debt arises. | According to Article 84(10)(a) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 500 000 if no customs debt arises. | Only the customs administration fine is applied. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Articles 166 and 167 of the Customs Code shall apply in this connection. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Where the amount of the security provided does not cover the customs debt or where no guarantee has been provided, enforcement proceedings shall be initiated. In most cases the security provided by the client usually covers the customs debt, if not then enforcement proceedings should be initiated and a default interest should be applied |  |  |  | There are no aggravating factors. | For the purposes of Article 114(3) of the Code, Article 165(3) and (4) and (7) to (9) of the Customs Code shall apply to the examination of serious economic or social difficulties. |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | According to Article 167(3) of the Customs Law, the central bank base rate is to be taken into account as the national central bank interest rate for late payment interest. | According to Article 167(3) of the Customs Law, the central bank base rate is to be taken into account as the national central bank interest rate for late payment interest. |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Pursuant to Article 84 (2) (f) of the Customs Act, an offense related to customs supervision or a customs administrative matter is committed if the person required to do so fails to lodge an entry summary declaration, notification of the arrival of a seagoing vessel or aircraft, temporary storage. a goods declaration, a customs goods declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration or a re-export notification. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | According to Article 84(10)(a) of the Customs Act, natural persons may be fined by a customs administration fine of up to HUF 100 000 if no customs debt arises. | According to Article 84(10)(a) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 500 000 if no customs debt arises. | Only the customs administration fine is applied. | There are no aggravating factors. | There are no mitigating factors. |  |  |  |  |
| Article 134(1) | 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; | Pursuant to Article 84 (1) (b) of the Customs Code, the acting customs authority imposes a customs fine in the event of an infringement relating to customs supervision; 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. | YES | YES | Not to be examined in case of administrative sanction, yes in case of criminal sanction. | YES | YES | Fine | A customs debt arises, and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | A customs debt arises, and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | Administrative fines; imprisonment shall, as a general rule, be imposed. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to the provisions of Article 396 (3-5) of the Criminal Code, the extent of the financial loss or the organisation or business conduct of a criminal offence is considered to be aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. Btk. According to Article 396(8), penalties for compensation for financial harm caused by budgetary fraud before the charge is brought may be reduced without restriction. This provision shall not apply where the offence is committed as a criminal organisation or as a specific repeat offender; |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | The Btk. According to Article 396(1), in the event of budget fraud, the maximum custodial sentence shall normally be 3 years, up to a maximum of 10 years in qualified cases. | The Btk. According to Article 396(1), in the event of budget fraud, the maximum custodial sentence shall normally be 3 years, up to a maximum of 10 years in qualified cases. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Pursuant to Article 84 (1) (b) of the Customs Code, the acting customs authority imposes a customs fine in the event of an infringement relating to customs supervision; 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. | YES | YES | Not to be examined in case of administrative sanction, yes in case of criminal sanction. | YES | YES | Fine/Imprisonement | A customs debt arises, and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | A customs debt arises, and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | administrative fines; imprisonment shall, as a general rule, be imposed. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to the provisions of Article 396 (3-5) of the Criminal Code, the extent of the financial loss or the organisation or business conduct of a criminal offence is considered to be aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. Btk. According to Article 396(8), penalties for compensation for financial harm caused by budgetary fraud before the charge is brought may be reduced without restriction. This provision shall not apply where the offence is committed as a criminal organisation or as a specific repeat offender; |  |  |  |  |
|  |  |  | A közigazgatási bírság mellett büntetőjogi tényállás is | |  |  |  | Imprisonement | Btk. According to Article 396(1), in the event of budget fraud, the maximum custodial sentence shall normally be 3 years, up to a maximum of 10 years in qualified cases. | Btk. According to Article 396(1), in the event of budget fraud, the maximum custodial sentence shall normally be 3 years, up to a maximum of 10 years in qualified cases. |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Pursuant to Article 84 (3) (a) of the Customs Code, an infringement relating to a free zone or transit area is committed if the person who brings the goods into the customs territory of the Union fails to fulfill his obligation to transport the goods to the appropriate place or informs the customs authorities if these obligations cannot be fulfilled. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | There is a customs deficit and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. | There is a customs deficit and therefore, according to Article 84(8) of the Customs Act, the amount of the customs administration fine is 50 % of the customs deficit. | Only the customs administration fine is applied. | There are no aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. Btk. According to Article 396(8), penalties for compensation for financial harm caused by budgetary fraud before the charge is brought may be reduced without restriction. This provision shall not apply where the offence is committed as a criminal organisation or as a specific repeat offender; |  |  |  |  |
| Article 135(2) | 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; | Pursuant to Article 84 (7) (a) of the Customs Code, an infringement relating to a free zone or transit area occurs when the free zone passes through another part of the customs territory of the Union without direct contact with the land border between a Member State and a third country. goods are delivered without. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million. | Only the customs administration fine is applied. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 137(1) and (2) | 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; | The infringement of Article 137 (1) to (2) of the Customs Code is identical to that of Article 135 (1) of the Customs Code. | NO | YES |  | YES | YES | Fine | sans as Article 137 (1) to (2) UCC | sans as Article 137 (1) to (2) UCC | sans as Article 137 (1) to (2) UCC | sans as Article 137 (1) to (2) UCC | sans as Article 137 (1) to (2) UCC |  |  |  |  |
| Article 139 | 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 | Pursuant to Article 84 (3) (e) and (g) of the Customs Code, a person who brings goods into the customs territory of the Union and fails to present them to customs after entry shall be subject to a customs administrative fine for an offense relating to customs supervision.  and the person who removes goods from the customs territory of the Union and does not present them to customs prior to exit. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | Only the customs administration fine is applied. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Pursuant to Article 84 (3) (e) and (g) of the Customs Code, a person who brings goods into the customs territory of the Union and fails to present them to customs after entry shall be subject to a customs administrative fine for an offense relating to customs supervision.  and the person who removes goods from the customs territory of the Union and does not present them to customs prior to exit. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | Only the customs administration fine is applied. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 140 | 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; | Pursuant to Article 84 (3) (f) of the Customs Code, an infringement relating to customs supervision or customs administration is committed if the goods are unloaded or transhipped at the place of transport without the permission of the customs authorities or not designated or approved by the customs authorities. from the means of transport. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(b) of the Customs Act, it is up to HUF 125 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in accordance with Article 84(10)(b) of the Customs Law for all persons other than natural persons, the amount of the customs fine is HUF 850 000. | Only the customs administration fine is applied. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 145(2) | 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; | Article 84 (2) (b) of the Customs Code A customs fine shall be imposed if the declarant lodging the customs declaration or the temporary storage declaration fails to submit to the customs authorities the documents in support of his declaration when required by Union law or for customs control. required. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | Only the customs administration fine is applied. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Under Article 84 (5) (b) of the Customs Code, an infringement of decisions relating to the application of customs legislation takes place where goods are stored in a temporary storage facility or customs warehouse without the prior authorization of the customs authorities. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million. | Only the customs administration fine is applied. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 149 | 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; | Pursuant to Article 84 (5) (a) of the Customs Code, an infringement of decisions relating to the application of customs legislation occurs if the person in charge of the non-EU goods in temporary storage does not place the goods under a customs procedure or return them within the time limit laid down in Article 149 of the Code. out again. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | Only the customs administration fine is applied. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | Same as Article 134 (1) UCC. | NO | YES |  | YES | YES | Fine | Same as Article 134 (1) UCC. | Same as Article 134 (1) UCC. | Same as Article 134 (1) UCC. | Same as Article 134 (1) UCC. | Same as Article 134 (1) UCC. |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Pursuant to Article 84 (2) of the Customs Act, an infringement related to the issue of the goods declaration, the accuracy of the data of the goods declaration, notification, retention of documents shall take place in particular if the declarant declares the goods, the temporary storage declaration does not ensure (aa) the accuracy and completeness of the information given in the declaration, notification or application when submitting the re-export declaration or re-export notification, or (b) the authenticity, accuracy and validity of the supporting documents,  (b) the declarant lodging the customs declaration or the temporary storage declaration fails to submit to the customs authorities the documents in support of his declaration when required by Union law or when required for customs control; (d) in the case of a customs procedure, the supporting documents required for the application of the provisions governing the customs procedure in question are not in the possession of the declarant at the time when the customs declaration or the supplementary declaration is lodged and are not made available by the customs authorities;  (e) the declarant of the customs procedure does not lodge a supplementary declaration with the competent customs office within the prescribed period in the case of a simplified declaration or entry in the declarant's register,  (f) the person required by the customs legislation does not lodge an entry summary declaration, a notice of arrival of a sea-going vessel or aircraft as defined in the Customs Code, a temporary storage declaration, a customs declaration, a pre-departure declaration or a re-export declaration.  ; Btk. Article 403 Violation of the accounting order 1) Who violates the documentary system prescribed by the Accounting Act or the legislation based on his / her authorization or violates his / her obligation to keep accounts and prepare reports, thereby a) causes an error that materially affects the reliable and true picture, or b) failure to review or control the financial situation of the given business year, shall be punishable by up to three years' imprisonment for a criminal offense.  ; Btk. Article 396 Pursuant to paragraph 1 of the budget fraud, a person who: or (c) uses funds from the budget for purposes other than those for which they were approved,  and thereby cause property damage to one or more budgets, punishable by up to three years' imprisonment for a crime. ; Szabstv. Pursuant to Article 209 (1) A person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed HUF 5,000 thousand and whoever attempts any of these acts is committing an offense. | YES | YES | Not to be assessed in the case of an administrative sanction, to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence. | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Section 2(4) of the Infringement Act, an offence may not be established if the act or omission constitutes a criminal offence, also if the act or omission provides for the imposition of a fine in an administrative procedure by an Act or Government Decree. If the amount of the financial loss/deficit reaches HUF 500 000, criminal liability may be imposed in addition to the customs administration fine. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | Btk. In accordance with Article 396, the commission of a criminal organisation or business, depending on the extent of the financial loss caused; According to Article 86 of the Customs Act, if the offence or omission is committed by falsifying or destroying supporting documents, books and records, and as a result of which customs duties and other charges are incurred, the customs administration fine shall amount to 200 % of the customs duties and other charges incurred as a result of the breach or omission. If the breach or omission committed in bad faith does not give rise to any obligation to pay customs duties and other charges, the customs administration fine shall be a minimum of HUF 15 000, a maximum of HUF 300 000 for natural persons, and a minimum of HUF 50 000 and a maximum of HUF 3 million for all other persons. | Btk. According to Article 396(8), penalties for compensation for financial harm caused by budgetary fraud before the charge is brought may be reduced without restriction. This provision shall not apply where the offence is committed as a criminal organisation or as a specific repeat offender; Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | Btk. According to Article 396(1) of the Treaty on the Functioning of the European Union, in the case of budget fraud, the maximum custodial sentence shall normally be three years, up to a maximum of 10 years in cases of classified budget fraud. | Btk. According to Article 396(1) of the Treaty on the Functioning of the European Union, in the case of budget fraud, the maximum custodial sentence shall normally be three years, up to a maximum of 10 years in cases of classified budget fraud. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Pursuant to Article 49 (2) of the Customs Act, if it is necessary to clarify the facts, the customs authorities may invite the customer to make a statement or provide information in the procedure initiated upon request, unless otherwise provided by the customs legislation. If the customer does not make a statement at the request of the customs authorities in the customs administration procedure initiated upon request or does not provide the information, the customs authorities shall decide on the basis of the available data. ; An infringement of Article 8 (2) relating to the lodging of a declaration, the accuracy of the particulars of a declaration, notification or retention of documents shall be committed in particular where: (b) the declarant lodging the customs declaration (c) where the person responsible for keeping the documents and information does not keep the documents and information relating to the completion of the customs formalities for the period prescribed by the customs legislation; (d) in the case of a customs procedure, the the necessary supporting documents are not in the possession of the declarant at the time the customs declaration or the supplementary declaration is lodged and are therefore not made available to the customs authorities. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | Only the customs administration fine is applied. | There are no aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. |  |  |  |  |
| Article 163(2) | 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; | Pursuant to Article 84 (2) of the Customs Act, an infringement relating to the lodging of a declaration, the accuracy of the particulars of a declaration, notification or the retention of documents shall be committed, in particular if: when required by Union law or when required for customs control. | NO | Yes | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | Only the customs administration fine is applied. | There are no aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. |  |  |  |  |
| Article 166 | 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, | Pursuant to Article 84 (5) (f) of the Customs Code, a customs administrative fine shall be imposed if the person concerned is authorized by the customs authorities to use an authorized economic operator's authorization, use a simplified declaration, use other simplifications under the Customs Code, place goods under a special procedure or establish a transit zone. obtained false declarations or provided false information to the customs authorities for the purpose of taking any other decision relating to the application of customs legislation,  ; Btk. Pursuant to Article 403, on the basis of a violation of the accounting system ) fails to review or control the financial situation of the given business year, shall be punished by imprisonment for a term not exceeding three years;  Szabstv. Pursuant to Article 209 (1) A person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed HUF 5,000 thousand and whoever attempts any of these acts is committing an offense. | Yes | YES | Not to be assessed in the case of an administrative sanction, to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence. | YES | YES | Fine | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Section 2(4) of the Infringement Act, an offence may not be established if the act or omission constitutes a criminal offence, also if the act or omission provides for the imposition of a fine in an administrative procedure by an Act or Government Decree. If the amount of the financial loss/deficit reaches HUF 500 000, criminal liability may be imposed in addition to the customs administration fine. In addition, under Article 91 of the Customs Law, the authorisation may be revoked, suspended or amended in addition to the customs administration fine. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to Article 86 of the Customs Act, if the offence or omission is committed by falsifying or destroying supporting documents, books and records, and as a result of which customs duties and other charges are incurred, the customs administration fine shall amount to 200 % of the customs duties and other charges incurred as a result of the breach or omission. If the breach or omission committed in bad faith does not give rise to any obligation to pay customs duties and other charges, the customs administration fine shall be a minimum of HUF 15 000, a maximum of HUF 300 000 for natural persons, and a minimum of HUF 50 000 and a maximum of HUF 3 million for all other persons. | There are no mitigating factors. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | Btk. Under Article 403(1), he is punishable by a term of imprisonment of up to 3 years. | Btk. Under Article 403(1), he is punishable by a term of imprisonment of up to 3 years. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | Pursuant to Article 84 (2) of the Customs Act, an infringement relating to the lodging of a declaration, the accuracy of the particulars of a declaration, notification or the retention of documents shall be committed, in particular if: a supplementary declaration to the competent customs office. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | Only the customs administration fine is applied. | There are no aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. |  |  |  |  |
| Article 167(1) second subparagraph | 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 | Pursuant to Article 49 (2) of the Customs Act, if it is necessary to clarify the facts, the customs authorities may invite the customer to make a statement or provide information in the procedure initiated upon request, unless otherwise provided by the customs legislation. If the customer does not make a statement at the request of the customs authorities in the customs administration procedure initiated upon request or does not provide the information, the customs authorities shall decide on the basis of the available data. Pursuant to Article 84 (2) of the Customs Act, an infringement relating to the lodging of a goods declaration, the accuracy of the particulars of a goods declaration, notification or retention of documents shall be committed, in particular if: (c) where the person responsible for keeping the documents and information does not keep the documents and information relating to the completion of the customs formalities for the period required by the customs legislation; The supporting documents required for the application of the provisions of this Regulation shall not be in the possession of the declarant at the time when the customs declaration or the supplementary declaration is lodged and shall not be made available to the customs authorities. | NO | YES | Not to be examined in administrative proceedings | YES | YES | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | Only the customs administration fine is applied. | There are no aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. |  |  |  |  |
| Article 177 | 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 | Pursuant to Article 84 (5) (f) of the Customs Code, a customs administrative fine shall be imposed if the person concerned is authorized by the customs authorities to use an authorized economic operator's authorization, use a simplified declaration, use other simplifications under the Customs Code, place goods under a special procedure or establish a transit zone. obtained false declarations or provided false information to the customs authorities for the purpose of taking any other decision relating to the application of customs legislation,  ; Btk. Pursuant to Article 403, on the basis of a violation of the accounting system ) fails to review or control the financial situation of the given business year, shall be punishable by up to three years' imprisonment for a criminal offense.  ; Szabstv. Pursuant to Article 209 (1) A person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed HUF 5,000 thousand and whoever attempts any of these acts is committing an offense. | YES | YES | Not to be assessed in the case of an administrative sanction, to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence. | YES | YES | Fine | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. | According to Section 2(4) of the Infringement Act, an offence may not be established if the act or omission constitutes a criminal offence, also if the act or omission provides for the imposition of a fine in an administrative procedure by an Act or Government Decree. If the amount of the financial loss/deficit reaches HUF 500 000, criminal liability may be imposed in addition to the customs administration fine. In addition, under Article 91 of the Customs Law, the authorisation may be revoked, suspended or amended in addition to the customs administration fine. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to Article 86 of the Customs Act, if the offence or omission is committed by falsifying or destroying supporting documents, books and records, and as a result of which customs duties and other charges are incurred, the customs administration fine shall amount to 200 % of the customs duties and other charges incurred as a result of the breach or omission. If the breach or omission committed in bad faith does not give rise to any obligation to pay customs duties and other charges, the customs administration fine shall be a minimum of HUF 15 000, a maximum of HUF 300 000 for natural persons, and a minimum of HUF 50 000 and a maximum of HUF 3 million for all other persons. | There are no mitigating factors. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| 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 179 | Pursuant to Article 84 (5) (f) of the Customs Code, a customs administrative fine shall be imposed if the person concerned is authorized by the customs authorities to use an authorized economic operator's authorization, use a simplified declaration, use other simplifications under the Customs Code, place goods under a special procedure or establish a transit zone. obtained false declarations or provided false information to the customs authorities for the purpose of taking any other decision relating to the application of customs legislation,  ; Btk. Pursuant to Article 403, on the basis of a violation of the accounting system ) fails to review or control the financial situation of the given business year, shall be punishable by up to three years' imprisonment for a criminal offense.  ; Szabstv. Pursuant to Article 209 (1) A person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed HUF 5,000 thousand and whoever attempts any of these acts is committing an offense. | YES | YES | Not to be assessed in the case of an administrative sanction, to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence. | YES | YES | Fine | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Section 2(4) of the Infringement Act, an offence may not be established if the act or omission constitutes a criminal offence, also if the act or omission provides for the imposition of a fine in an administrative procedure by an Act or Government Decree. If the amount of the financial loss/deficit reaches HUF 500 000, criminal liability may be imposed in addition to the customs administration fine. In addition, under Article 91 of the Customs Law, the authorisation may be revoked, suspended or amended in addition to the customs administration fine. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to Article 86 of the Customs Act, if the offence or omission is committed by falsifying or destroying supporting documents, books and records, and as a result of which customs duties and other charges are incurred, the customs administration fine shall amount to 200 % of the customs duties and other charges incurred as a result of the breach or omission. If the breach or omission committed in bad faith does not give rise to any obligation to pay customs duties and other charges, the customs administration fine shall be a minimum of HUF 15 000, a maximum of HUF 300 000 for natural persons, and a minimum of HUF 50 000 and a maximum of HUF 3 million for all other persons. | There are no mitigating factors. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| 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 182 | Pursuant to Article 84 (5) (f) of the Customs Code, a customs administrative fine shall be imposed if the person concerned is authorized by the customs authorities to use an authorized economic operator's authorization, use a simplified declaration, use other simplifications under the Customs Code, place goods under a special procedure or establish a transit zone. obtained false declarations or provided false information to the customs authorities for the purpose of taking any other decision relating to the application of customs legislation,  ; Btk. Pursuant to Article 403, on the basis of a violation of the accounting system ) fails to review or control the financial situation of the given business year, shall be punishable by up to three years' imprisonment for a criminal offense.  ; Szabstv. Pursuant to Article 209 (1) A person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed HUF 5,000 thousand and whoever attempts any of these acts is committing an offense. | YES | YES | Not to be assessed in the case of an administrative sanction, to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence. | YES | YES | Fine | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Section 2(4) of the Infringement Act, an offence may not be established if the act or omission constitutes a criminal offence, also if the act or omission provides for the imposition of a fine in an administrative procedure by an Act or Government Decree. If the amount of the financial loss/deficit reaches HUF 500 000, criminal liability may be imposed in addition to the customs administration fine. In addition, under Article 91 of the Customs Law, the authorisation may be revoked, suspended or amended in addition to the customs administration fine. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to Article 86 of the Customs Act, if the offence or omission is committed by falsifying or destroying supporting documents, books and records, and as a result of which customs duties and other charges are incurred, the customs administration fine shall amount to 200 % of the customs duties and other charges incurred as a result of the breach or omission. If the breach or omission committed in bad faith does not give rise to any obligation to pay customs duties and other charges, the customs administration fine shall be a minimum of HUF 15 000, a maximum of HUF 300 000 for natural persons, and a minimum of HUF 50 000 and a maximum of HUF 3 million for all other persons. | There are no mitigating factors. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 185 | 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 | Pursuant to Article 84 (5) (f) of the Customs Code, a customs administrative fine shall be imposed if the person concerned is authorized by the customs authorities to use an authorized economic operator's authorization, use a simplified declaration, use other simplifications under the Customs Code, place goods under a special procedure or establish a transit zone. obtained false declarations or provided false information to the customs authorities for the purpose of taking any other decision relating to the application of customs legislation,  ; Btk. Pursuant to Article 403, on the basis of a violation of the accounting system ) fails to review or control the financial situation of the given business year, shall be punishable by up to three years' imprisonment for a criminal offense.  ; Szabstv. Pursuant to Article 209 (1) A person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed HUF 5,000 thousand and whoever attempts any of these acts is committing an offense. | YES | YES | Not to be assessed in the case of an administrative sanction, to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence. | YES | YES | Fine | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.  (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.  (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.  (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.  (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Section 2(4) of the Infringement Act, an offence may not be established if the act or omission constitutes a criminal offence, also if the act or omission provides for the imposition of a fine in an administrative procedure by an Act or Government Decree. If the amount of the financial loss/deficit reaches HUF 500 000, criminal liability may be imposed in addition to the customs administration fine. In addition, under Article 91 of the Customs Law, the authorisation may be revoked, suspended or amended in addition to the customs administration fine. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to Article 86 of the Customs Act, if the offence or omission is committed by falsifying or destroying supporting documents, books and records, and as a result of which customs duties and other charges are incurred, the customs administration fine shall amount to 200 % of the customs duties and other charges incurred as a result of the breach or omission. If the breach or omission committed in bad faith does not give rise to any obligation to pay customs duties and other charges, the customs administration fine shall be a minimum of HUF 15 000, a maximum of HUF 300 000 for natural persons, and a minimum of HUF 50 000 and a maximum of HUF 3 million for all other persons. | There are no mitigating factors. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | The Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | Pursuant to Article 84 (3) of the Customs Act, an infringement related to customs supervision or customs administration occurs, in particular, if the means of identification placed on the goods, packaging or means of transport by the customs authorities are removed or destroyed without the prior permission of the customs authorities. | NO | Yes | Not to be examined in administrative proceedings | Yes | Yes | Fine | According to Article 84(10)(b) of the Customs Act, a customs administration fine of up to HUF 125 000 may be imposed. | According to Article 84(10)(b) of the Customs Act, a customs administration fine of up to HUF 850 000 may be imposed on all persons other than natural persons. | Only the customs administration fine is applied. | There are no aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. |  |  |  |  |
| Article 211 | 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; | Pursuant to Article 84 (5) (f) of the Customs Code, a customs administrative fine shall be imposed if the person concerned is authorized by the customs authorities to use an authorized economic operator's authorization, use a simplified declaration, use other simplifications under the Customs Code, place goods under a special procedure or establish a transit zone. obtained false declarations or provided false information to the customs authorities for the purpose of taking any other decision relating to the application of customs legislation,  ; Btk. Pursuant to Article 403, on the basis of a violation of the accounting system ) fails to review or control the financial situation of the given business year, shall be punishable by up to three years' imprisonment for a criminal offense.  ; Szabstv. Pursuant to Article 209 (1) A person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed HUF 5,000 thousand and whoever attempts any of these acts is committing an offense. | YES | YES | Not to be assessed in the case of an administrative sanction, to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence. | Yes | Yes | Fine | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Section 2(4) of the Infringement Act, an offence may not be established if the act or omission constitutes a criminal offence, also if the act or omission provides for the imposition of a fine in an administrative procedure by an Act or Government Decree. If the amount of the financial loss/deficit reaches HUF 500 000, criminal liability may be imposed in addition to the customs administration fine. In addition, under Article 91 of the Customs Law, the authorisation may be revoked, suspended or amended in addition to the customs administration fine. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to Article 86 of the Customs Act, if the offence or omission is committed by falsifying or destroying supporting documents, books and records, and as a result of which customs duties and other charges are incurred, the customs administration fine shall amount to 200 % of the customs duties and other charges incurred as a result of the breach or omission. If the breach or omission committed in bad faith does not give rise to any obligation to pay customs duties and other charges, the customs administration fine shall be a minimum of HUF 15 000, a maximum of HUF 300 000 for natural persons, and a minimum of HUF 50 000 and a maximum of HUF 3 million for all other persons. | There are no mitigating factors. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Pursuant to Article 84 (4) (c) of the Customs Code, an infringement relating to customs procedures occurs in particular if the holder of the transit procedure does not present the goods intact to the customs office at the office of destination within the prescribed period and in accordance with the measures taken by the customs authorities. | NO | YES | Not to be examined in administrative proceedings | Yes | Yes | Fine | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | Only the customs administration fine is applied. | There are no aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Pursuant to Article 84 (4) of the Customs Code, an infringement relating to customs procedures takes place, in particular, where the goods are processed in a customs warehouse without the permission of the customs authorities. | NO | Yes | Not to be examined in administrative proceedings | Yes | Yes | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(b) of the Customs Act, it is up to HUF 125 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in accordance with Article 84(10)(b) of the Customs Law for all persons other than natural persons, the amount of the customs fine is HUF 850 000. | Under Article 91 of the Customs Law, in addition to the customs administration’s fine, the authorisation may be revoked, suspended or amended. | There are no aggravating factors. | Pursuant to Article 85(1) of the Customs Act, if the customs authority finds that (a) the offence or related omission was not committed by falsifying or destroying supporting documents, books and records, b) no customs debt is incurred as a result of the breach or omission, or the resulting loss of duty does not exceed HUF 30 000 in the case of natural persons or HUF 150 000 in the case of a legal person, and c) the person concerned commits for the first time any of the infringements or omissions specified in Article 84(1), the customs authority shall refrain from imposing a fine and warn the person concerned. |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Pursuant to Article 84 (3) (b) of the Customs Act, an infringement related to customs supervision or a customs administrative matter shall occur, in particular, if the holder of the given customs procedure removes the non-Union goods under customs supervision from customs supervision. Btk. Pursuant to Article 396 (1)  (a) makes any other mistake, makes a false statement or makes a false statement as to the obligation to make a payment to or from the budget,  and thereby cause property damage to one or more budgets, punishable by up to three years' imprisonment for a crime. Szabstv. Pursuant to Article 209 (1) A person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed HUF 5,000 thousand and whoever attempts any of these acts is committing an offense. | Yes | Yes | Not to be assessed in the case of an administrative sanction, to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence. | Yes | Yes | Fine | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | Where a criminal offence has been committed, imprisonment shall in principle be imposed. The Customs Act According to Article 91(1), where an infringement within the meaning of Article 84(1) is committed in the context of the application of an authorisation issued by the customs authorities, the customs authorities shall, at the same time as imposing a customs administration fine, examine the need to revoke, suspend or amend the authorisation in question. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to the provisions of Article 396 (3-5) of the Criminal Code, the extent of the financial loss or the organisation or business conduct of a criminal offence is considered to be aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and  C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. According to Article 20 of the Infringement Act, a warning may be applied if, having regard to the circumstances in which it was committed, the offence is of minor gravity and the measure is likely to have a sufficiently deterrent effect.   According to Article 21(2), account shall be taken of the prosecution of the person subject to the proceedings for the infringement within the two years preceding the date on which the offence was committed. Cooperation of the defendant with the authorities shall be deemed a mitigating circumstance.   According to paragraph 5, in the case of the imposition of a fine, account shall be taken as a strong mitigating circumstance if the person subject to the proceedings has compensated the victim for the harm caused by the infringement until the decision of the administrative authority or the court’s decision at first instance is taken. Under Article 91(6) of the Customs Law, where minor infringements are established, the customs authority may decide to amend the authorisation instead of suspending the authorisation. Btk. According to Article 396(8), penalties for compensation for financial harm caused by budgetary fraud before the charge is brought may be reduced without restriction. This provision shall not apply where the offence is committed in a criminal organisation or as a specific repeat offender. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | The Btk. According to Article 396(1) of the Treaty on the Functioning of the European Union, in the case of budget fraud, the maximum custodial sentence shall normally be three years, up to a maximum of 10 years in cases of classified budget fraud. | The Btk. According to Article 396(1) of the Treaty on the Functioning of the European Union, in the case of budget fraud, the maximum custodial sentence shall normally be three years, up to a maximum of 10 years in cases of classified budget fraud. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Under Article 84 (4) (d) of the Customs Code, an infringement of customs procedures is committed, in particular where the holder of the customs procedure fails to fulfill his obligations under the customs legislation relating to the storage of goods under the customs warehousing procedure. Infringement of decisions relating to the application of the customs warehousing procedure, in particular where the holder of the customs warehousing authorization fails to fulfill the obligations arising from the storage of goods under the customs warehousing procedure. | NO | Yes | Not to be examined in administrative proceedings | Yes | Yes | Fine | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs debt. |  | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and  C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned.   Under Article 91(6) of the Customs Law, where minor infringements are established, the customs authority may decide to amend the authorisation instead of suspending the authorisation. |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Pursuant to Article 84 (7) (c) of the Customs Code, an infringement relating to a free zone or transit area is committed in particular if a building is built in the free zone without the approval of the customs authorities pursuant to Article 244 (1) of the Customs Code. | NO | Yes | Not to be examined in administrative proceedings | Yes | Yes | Fine | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. |  | There are no aggravating factors. | There are no aggravating factors. |  |  |  |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | Pursuant to Article 84 (7) (b) of the Customs Code, an infringement relating to a free zone or transit area is committed. | NO | Yes | Not to be examined in administrative proceedings | Yes | Yes | Fine | According to Article 84(10)(c) of the Customs Law, natural persons may be fined by a customs administration fine of up to HUF 150 000 if no customs debt arises. | According to Article 84(10)(c) of the Customs Act, legal persons may be fined by a customs administration fine of up to HUF 1 million if no customs debt arises. |  | There are no aggravating factors. | There are no aggravating factors. |  |  |  |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Pursuant to Article 84 (7) (d) of the Customs Code, an infringement relating to a free zone or transit area is committed, in particular if the person concerned does not present the goods brought into the free zone in accordance with Article 245 of the Customs Code. | NO | Yes | Not to be assessed in the case of an administrative sanction, but to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence | Yes | Yes | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(c) of the Customs Act, it is up to HUF 150 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then, in accordance with Article 84(10)(c) of the Customs Law, for all persons other than natural persons, the amount of the fine is up to HUF 1 million. |  | Only Btk is a criminal association and business; 403 aggravating | Under Article 396(8) of the Criminal Code, a penalty for compensation for financial loss caused by budgetary fraud before the charge is brought may be unlimited. This provision shall not apply where the offence is committed in a criminal organisation or as a specific repeat offender. |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other |  |  |  |  |  |  |  |  |  |
| Article 245 | 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 | Pursuant to Article 84 (7) (d) of the Customs Code, an infringement relating to a free zone or transit area is committed in particular if the person concerned does not present to customs the goods brought into the free zone in accordance with Article 245 of the Customs Code .;  Btk. Pursuant to Article 403 of the Act on the basis of a violation of the accounting system ) fails to review or control the financial situation of the given business year, and shall be punishable by up to three years' imprisonment for a criminal offense; Btk. Article 396 Pursuant to paragraph 1 of the budget fraud, a person who: or (c) uses funds from the budget for purposes other than those for which they were approved,  and thereby causes property damage to one or more budgets, punishable by up to three years' imprisonment for a crime; Szabstv. Pursuant to Article 209 (1), a person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed five hundred thousand forints whoever attempts any of these acts is committing an offense. | Yes | Yes | Not to be assessed in the case of an administrative sanction, but to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence | Yes | Yes | Fine | Customs duties are lost at import, so according to Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit. In the case of export, there is no customs deficit, so natural persons may be fined by a customs administration fine of up to HUF 100 000 in accordance with Article 84(10)(a) of the Customs Act. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | Customs duties are lost at import, so according to Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit. In the case of exports, no customs debt is incurred, so under Article 84(10)(a) of the Customs Act, a customs administration fine of up to HUF 500 000 may be imposed on all persons other than natural persons. The Btk. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Section 2(4) of the Infringement Act, an offence may not be established if the act or omission constitutes a criminal offence, also if the act or omission provides for the imposition of a fine in an administrative procedure by an Act or Government Decree. If the amount of the financial loss/deficit reaches HUF 500 000, criminal liability may be imposed in addition to the customs administration fine. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | There are no aggravating factors. | There are no aggravating factors. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | Btk. Under Articles 396(1) and 403(1), a term of imprisonment of up to 3 years is normally punishable by imprisonment, up to a maximum of 10 years in the case of classified budget fraud. | Btk. Under Articles 396(1) and 403(1), a term of imprisonment of up to 3 years is normally punishable by imprisonment, up to a maximum of 10 years in the case of classified budget fraud. |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Pursuant to Article 84 (4) (a) of the Customs Code, an infringement relating to customs procedures is committed, in particular if the holder of the inward processing procedure does not discharge the customs procedure within the prescribed period. Btk. Pursuant to Article 403 of the Act on the basis of a breach of the accounting system ) fails to review or control the financial situation of the given business year, shall be punishable by up to three years' imprisonment for a criminal offense. | Yes | Yes | Not to be assessed in the case of an administrative sanction, but to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence | Yes | Yes | Fine | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Article 84(8) of the Customs Law, where a customs debt arises, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit. According to Article 50, the financial penalty is to be imposed by determining the number of daily amounts of the fine, taking into account the material seriousness of the offence, and the amount corresponding to the one-day item in relation to the offender’s assets, income, personal circumstances and life.   (2) A person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has adequate income or property, shall also be sentenced to a fine.   (3) The minimum rate of the fine shall be thirty and the maximum amount shall be fifty daily items. The amount of the one-day item shall be set at at least one thousand forints, up to a maximum of HUF 500 000. | According to Article 91 of the Customs Law, where the person concerned has obtained the authorisation of an authorised economic operator, the use of the simplified declaration, the use of other simplifications under the Customs Code, the placing of goods under a special procedure or the establishment of a transit area by means of false declarations from the customs authorities, or has made false information available to the customs authority to take other decisions relating to the application of customs legislation, the offence is committed in the context of the application of the authorisation issued by the customs authority, the customs administration shall, at the same time as imposing a customs administration fine, examine the need to revoke, suspend or amend the authorisation in question. | There are no aggravating factors. | There are no aggravating factors. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | The Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years | The Btk. Article 403(1) provides that a term of imprisonment of up to 3 years is normally punishable by a term of imprisonment of up to 3 years |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Pursuant to Article 84 (4) (b) of the Customs Code, an infringement relating to customs procedures is committed, in particular if the holder of the outward processing procedure does not remove the defective goods within the time-limit laid down in Article 262 of the Customs Code. | NO | Yes | There is no need to prove intention or negligence. | Yes | Yes | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person, according to Article 84(10)(b) of the Customs Act, it is up to HUF 125 000. | If there is a customs deficit, under Article 84(8) of the Customs Act, as a general rule, the amount of the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in accordance with Article 84(10)(b) of the Customs Law for all persons other than natural persons, the amount of the customs fine is HUF 850 000. | According to Article 91 of the Customs Law, where the person concerned has obtained the authorisation of an authorised economic operator, the use of the simplified declaration, the use of other simplifications under the Customs Code, the placing of goods under a special procedure or the establishment of a transit area by means of false declarations from the customs authorities, or has made false information available to the customs authority to take other decisions relating to the application of customs legislation, the offence is committed in the context of the application of the authorisation issued by the customs authority, the customs administration shall, at the same time as imposing a customs administration fine, examine the need to revoke, suspend or amend the authorisation in question. | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Pursuant to Article 84 (2) (f) of the Customs Code, in the event of an infringement relating to the lodging of a declaration, the accuracy of declaration data, notification, retention of documents, in particular if the person required to do so fails to lodge an entry temporary storage declaration, a customs declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration or a re-export notification. |  | Yes | There is no need to prove intention or negligence. | Yes | Yes | Fine | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(a) of the Customs Act is up to HUF 100 000. | There is no customs debt, so the fine under Article 84(10)(a) of the Customs Act is up to HUF 500 000. |  | There are no aggravating factors. | According to Article 85 of the Customs Law (1) where the customs authorities establish that:  a) the infringement or the failure related to it has not been committed by falsifying or destroying documentation, books or records,  b) where no customs payment shortfall is incurred as a result of the infringement or the failure, or the amount of customs payment shortfall incurred does not exceed HUF 30 000 in respect of natural persons or HUF 150 000 in respect of legal persons, and   C) the person concerned commits any of the breaches or omissions specified in Article 84 (1) for the first time, the customs authority shall refrain from imposing a fine and shall warn the person concerned. |  |  |  |  |
| 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 | Pursuant to Article 84 (3) (g) of the Customs Act, an infringement relating to the lodging of a declaration, the accuracy of the particulars of a declaration, the keeping of documents is committed, in particular, if the person who leaves the customs territory of the Union fails to present it to customs before leaving it. |  | Yes | There is no need to prove intention or negligence. | Yes | Yes | Fine | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(b) of the Customs Act is up to HUF 125 000. | There is no customs debt, so the fine under Article 84(10)(b) of the Customs Act is up to HUF 850 000. |  | There are no aggravating factors. | There are no aggravating factors. |  |  |  |  |
| Article 267(2) | 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; | Pursuant to Article 84 (5) (f) of the Customs Code, a customs administrative fine shall be imposed if the person concerned is authorized by the customs authorities to use an authorized economic operator's authorization, use a simplified declaration, use other simplifications under the Customs Code, place goods under a special procedure or establish a transit zone. obtained false declarations or provided false information to the customs authorities for the purpose of taking any other decision relating to the application of customs legislation,  ; Btk. Pursuant to Article 403 of the Act on the basis of a violation of the accounting system ) fails to review or control the financial situation of the given business year, shall be punishable by up to three years' imprisonment for a criminal offense.  ; Szabstv. Pursuant to Article 209 (1) A person who removes non-Union goods from customs control or makes a false declaration in respect of circumstances relevant to the establishment or collection of a customs debt, other charges or security, provided that the financial disadvantage does not exceed HUF 5,000 thousand and whoever attempts any of these acts is committing an offense. | Yes | Yes | Not to be assessed in the case of an administrative sanction, but to be examined in the case of criminal and administrative penalties. If the facts of the customs infringement are committed negligently, the offender may only be held liable for an offence | Yes | Yes | Fine | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(c) of the Customs Act is up to HUF 150 000. | There is no customs debt, so the fine is up to HUF 1 million under Article 84(10)(c) of the Customs Act. | According to Section 2(4) of the Infringement Act, an offence may not be established if the act or omission constitutes a criminal offence, also if the act or omission provides for the imposition of a fine in an administrative procedure by an Act or Government Decree. If the amount of the financial loss/deficit reaches HUF 500 000, criminal liability may be imposed in addition to the customs administration fine. Under Article 50(2) of the Criminal Code, a person who is sentenced to a fixed term of imprisonment for an offence committed for profit, if he has sufficient income or property, is also to be sentenced to a fine. | According to Article 86 of the Customs Act, if the offence or omission is committed by falsifying or destroying supporting documents, books and records, and as a result of which customs duties and other charges are incurred, the customs administration fine shall amount to 200 % of the customs duties and other charges incurred as a result of the breach or omission. If the breach or omission committed in bad faith does not give rise to any obligation to pay customs duties and other charges, the customs administration fine shall be a minimum of HUF 15 000, a maximum of HUF 300 000 for natural persons, and a minimum of HUF 50 000 and a maximum of HUF 3 million for all other persons. | There are no aggravating factors. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years shall be imposed on: | Btk. Article 403(1) provides that a term of imprisonment of up to 3 years shall be imposed on: |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Other | Criminal offence in addition to the administrative fine |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Pursuant to Article 84 (2) (f) of the Customs Act, an infringement relating to the declaration of goods, the accuracy of declaration data, notification and retention of documents shall be committed, in particular if the person required to do so fails to lodge an entry notification of arrival, a temporary storage declaration, a customs declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration or a re-export notification. | NO | Yes | Not to be examined in administrative proceedings | Yes | Yes | Fine | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine is 50 % of the customs deficit, if no customs debt is incurred, then in the case of a natural person under Article 84(10)(a) of the Customs Act, it is up to HUF 100 000. | If a customs debt is incurred, Article 84(8) of the Customs Act provides that, as a general rule, the customs administration fine amounts to 50 % of the customs deficit, if no customs debt is incurred, then under Article 84(10)(a) of the Customs Law for all persons other than natural persons, the amount of the fine is up to HUF 500 000. | According to Article 91 of the Customs Law, where the person concerned has obtained the authorisation of an authorised economic operator, the use of the simplified declaration, the use of other simplifications under the Customs Code, the placing of goods under a special procedure or the establishment of a transit area by means of false declarations from the customs authorities, or has made false information available to the customs authority to take other decisions relating to the application of customs legislation, the offence is committed in the context of the application of the authorisation issued by the customs authority, the customs administration shall, at the same time as imposing a customs administration fine, examine the need to revoke, suspend or amend the authorisation in question. | There are no aggravating factors. | There are no aggravating factors. |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Pursuant to Article 84 (2) (f) of the Customs Act, an infringement relating to the declaration of goods, the accuracy of declaration data, notification and retention of documents shall be committed, in particular if the person required to do so fails to lodge an entry notification of arrival, a temporary storage declaration, a customs declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration or a re-export notification. | NO | Yes | Not to be examined in administrative proceedings | Yes | Yes | Fine | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(a) of the Customs Code is 100. Up to HUF 000. | There is no customs debt, so the fine under Article 84(10)(a) of the Customs Act is up to HUF 500 000. |  | There are no aggravating factors. | There are no aggravating factors. |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Pursuant to Article 84 (2) (f) of the Customs Act, an infringement relating to the declaration of goods, the accuracy of declaration data, notification and retention of documents shall be committed, in particular if the person required to do so fails to lodge an entry notification of arrival, a temporary storage declaration, a customs declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration or a re-export notification | NO | Yes | Not to be examined in administrative proceedings | Yes | Yes | Fine | There is no customs debt, so the fine in the case of a natural person under Article 84(10)(a) of the Customs Code is 100. Up to HUF 000. | There is no customs debt, so the fine under Article 84(10)(a) of the Customs Act is up to HUF 500 000. | According to Article 91 of the Customs Law, where the person concerned has obtained the authorisation of an authorised economic operator, the use of the simplified declaration, the use of other simplifications under the Customs Code, the placing of goods under a special procedure or the establishment of a transit area by means of false declarations from the customs authorities, or has made false information available to the customs authority to take other decisions relating to the application of customs legislation, the offence is committed in the context of the application of the authorisation issued by the customs authority, the customs administration shall, at the same time as imposing a customs administration fine, examine the need to revoke, suspend or amend the authorisation in question. | There are no aggravating factors. | There are no aggravating factors. |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law | Legal nature (C / A) | | Negligence/Intent | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (i), (ii), (iii). Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Where a person has been convicted of an offence referred to in subsection (2)(g)(i), (ii) or (iv) (failure to make returns, provide certain information or produce records), the court can order compliance with the requirements, non-compliance with which resulted  in the conviction.  Where a person who has been ordered to comply with the requirements of subsection (2)(g)(i), (ii) or (iv) fails or refuses to do so, he/she will be guilty of an offence under this section.  Section 13 of the Criminal Procedure Act, 1967 will apply in relation to an offence under this section. However, where that procedure is followed in the case of an offence under this section, the maximum liability under this section of €5,000 and imprisonment for 12  months will apply, rather than the amount and period set out in section 13 of the Criminal Procedure Act, 1967. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (i), (ii), (iii). Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Where a person has been convicted of an offence referred to in subsection (2)(g)(i), (ii) or (iv) (failure to make returns, provide certain information or produce records), the court can order compliance with the requirements, non-compliance with which resulted  in the conviction.  Where a person who has been ordered to comply with the requirements of subsection (2)(g)(i), (ii) or (iv) fails or refuses to do so, he/she will be guilty of an offence under this section.  Section 13 of the Criminal Procedure Act, 1967 will apply in relation to an offence under this section. However, where that procedure is followed in the case of an offence under this section, the maximum liability under this section of €5,000 and imprisonment for 12  months will apply, rather than the amount and period set out in section 13 of the Criminal Procedure Act, 1967. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 51 | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (h) knowingly or wilfully, and within the time limits specified for their retention, destroys, defaces or conceals from an authorised officer— (i) (ii). Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (1) (a) evades or attempts to evade duties of customs chargeable on the importation of any goods with intent to defraud the State, either directly or indirectly, of such duties, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Where a person has been convicted of an offence referred to in subsection (2)(g)(i), (ii) or (iv) (failure to make returns, provide certain information or produce records), the court can order compliance with the requirements, non-compliance with which resulted  in the conviction.  Where a person who has been ordered to comply with the requirements of subsection (2)(g)(i), (ii) or (iv) fails or refuses to do so, he/she will be guilty of an offence under this section.  Section 13 of the Criminal Procedure Act, 1967 will apply in relation to an offence under this section. However, where that procedure is followed in the case of an offence under this section, the maximum liability under this section of €5,000 and imprisonment for 12  months will apply, rather than the amount and period set out in section 13 of the Criminal Procedure Act, 1967. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (1) (b) takes possession, custody or charge of, removes, transports, deposits, conceals, or otherwise deals with any goods in respect of which any duties of customs are for the time being payable on importation, with intent to defraud the State, either directly or indirectly, of such duties,  (d) takes possession, custody or charge of, removes, transports, deposits, conceals, or otherwise deals with any goods contrary to any prohibition or restriction on importation of those goods, whether or not the goods are unloaded from the conveyance in which they were imported into the State, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (b) takes possession, custody or charge of, removes, transports, deposits, conceals, or otherwise deals with any goods in respect of which any duties of customs are for the time being payable on importation, with intent to defraud the State, either directly or indirectly, of such duties, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (d) takes possession, custody or charge of, removes, transports, deposits, conceals, or otherwise deals with any goods contrary to any prohibition or restriction on importation of those goods, whether or not the goods are unloaded from the conveyance in which they were imported into the State, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | N/A- No free zone in IE | N/A | | Yes, but only in criminal cases, not for purposes of administrative penalties. | N/A | | | | | | | | N/A- See comment in column D | N/A | | | |
| Article 137(1) and (2) | 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; | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (d) takes possession, custody or charge of, removes, transports, deposits, conceals, or otherwise deals with any goods contrary to any prohibition or restriction on importation of those goods, whether or not the goods are unloaded from the conveyance in which they were imported into the State, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 139 | 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 | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (d) takes possession, custody or charge of, removes, transports, deposits, conceals, or otherwise deals with any goods contrary to any prohibition or restriction on importation of those goods, whether or not the goods are unloaded from the conveyance in which they were imported into the State, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (1) (a) evades or attempts to evade duties of customs chargeable on the importation of any goods with intent to defraud the State, either directly or indirectly, of such duties, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 140 | 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; | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (d) takes possession, custody or charge of, removes, transports, deposits, conceals, or otherwise deals with any goods contrary to any prohibition or restriction on importation of those goods, whether or not the goods are unloaded from the conveyance in which they were imported into the State, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Where a person has been convicted of an offence referred to in subsection (2)(g)(i), (ii) or (iv) (failure to make returns, provide certain information or produce records), the court can order compliance with the requirements, non-compliance with which resulted  in the conviction.  Where a person who has been ordered to comply with the requirements of subsection (2)(g)(i), (ii) or (iv) fails or refuses to do so, he/she will be guilty of an offence under this section.  Section 13 of the Criminal Procedure Act, 1967 will apply in relation to an offence under this section. However, where that procedure is followed in the case of an offence under this section, the maximum liability under this section of €5,000 and imprisonment for 12  months will apply, rather than the amount and period set out in section 13 of the Criminal Procedure Act, 1967. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Article 242 of UCC Section 40 (1)(a) defines penalties for failure to comply with warehousing requirements. Penalties are further explained in our tax and duty manual on adminsitrative penalties. Also listed in chapter 3A of the Taxes Consolidation Act 1997. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. Customs Act Section 14 (1) b | YES | NO | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | N/A | | | | | | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. |  |  |  |  |
| Article 149 | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Where a person has been convicted of an offence referred to in subsection (2)(g)(i), (ii) or (iv) (failure to make returns, provide certain information or produce records), the court can order compliance with the requirements, non-compliance with which resulted  in the conviction.  Where a person who has been ordered to comply with the requirements of subsection (2)(g)(i), (ii) or (iv) fails or refuses to do so, he/she will be guilty of an offence under this section.  Section 13 of the Criminal Procedure Act, 1967 will apply in relation to an offence under this section. However, where that procedure is followed in the case of an offence under this section, the maximum liability under this section of €5,000 and imprisonment for 12  months will apply, rather than the amount and period set out in section 13 of the Criminal Procedure Act, 1967. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Where a person has been convicted of an offence referred to in subsection (2)(g)(i), (ii) or (iv) (failure to make returns, provide certain information or produce records), the court can order compliance with the requirements, non-compliance with which resulted  in the conviction.  Where a person who has been ordered to comply with the requirements of subsection (2)(g)(i), (ii) or (iv) fails or refuses to do so, he/she will be guilty of an offence under this section.  Section 13 of the Criminal Procedure Act, 1967 will apply in relation to an offence under this section. However, where that procedure is followed in the case of an offence under this section, the maximum liability under this section of €5,000 and imprisonment for 12  months will apply, rather than the amount and period set out in section 13 of the Criminal Procedure Act, 1967. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Where a person has been convicted of an offence referred to in subsection (2)(g)(i), (ii) or (iv) (failure to make returns, provide certain information or produce records), the court can order compliance with the requirements, non-compliance with which resulted  in the conviction.  Where a person who has been ordered to comply with the requirements of subsection (2)(g)(i), (ii) or (iv) fails or refuses to do so, he/she will be guilty of an offence under this section.  Section 13 of the Criminal Procedure Act, 1967 will apply in relation to an offence under this section. However, where that procedure is followed in the case of an offence under this section, the maximum liability under this section of €5,000 and imprisonment for 12  months will apply, rather than the amount and period set out in section 13 of the Criminal Procedure Act, 1967. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 166 | 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, | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (iv) the production of books, records, accounts or other documents, when so requested, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Where a person has been convicted of an offence referred to in subsection (2)(g)(i), (ii) or (iv) (failure to make returns, provide certain information or produce records), the court can order compliance with the requirements, non-compliance with which resulted  in the conviction.  Where a person who has been ordered to comply with the requirements of subsection (2)(g)(i), (ii) or (iv) fails or refuses to do so, he/she will be guilty of an offence under this section.  Section 13 of the Criminal Procedure Act, 1967 will apply in relation to an offence under this section. However, where that procedure is followed in the case of an offence under this section, the maximum liability under this section of €5,000 and imprisonment for 12  months will apply, rather than the amount and period set out in section 13 of the Criminal Procedure Act, 1967. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (iv) the production of books, records, accounts or other documents, when so requested, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Where a person has been convicted of an offence referred to in subsection (2)(g)(i), (ii) or (iv) (failure to make returns, provide certain information or produce records), the court can order compliance with the requirements, non-compliance with which resulted  in the conviction.  Where a person who has been ordered to comply with the requirements of subsection (2)(g)(i), (ii) or (iv) fails or refuses to do so, he/she will be guilty of an offence under this section.  Section 13 of the Criminal Procedure Act, 1967 will apply in relation to an offence under this section. However, where that procedure is followed in the case of an offence under this section, the maximum liability under this section of €5,000 and imprisonment for 12  months will apply, rather than the amount and period set out in section 13 of the Criminal Procedure Act, 1967. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 177 | 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 | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax. Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| 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 179 | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement | No traders currently approved for centralised clearance in IE |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| 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 182 | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 185 | 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 | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement | No trader currently approved for self assessment in IE |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | Customs Act 2015, Part 3, Miscellaneour Customs Offences; 15. (1) A person who— (h) wilfully and prematurely removes or tampers with a seal, lock or mark that is used by an officer of customs to secure or identify any goods, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | (3) A person who commits an offence under subsection (1) is liable, on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 211 | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (1) (a) evades or attempts to evade duties of customs chargeable on the importation of any goods with intent to defraud the State, either directly or indirectly, of such duties, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Nothing in this section shall prevent any action or other proceedings being brought for the collection or recovery of duties of customs. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (1) (a) evades or attempts to evade duties of customs chargeable on the importation of any goods with intent to defraud the State, either directly or indirectly, of such duties. Customs Act Section 14 (1) b | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. |  |  | Fine |  |  |  |  |  | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | N/A- No free zone in IE |  |  | Yes, but only in criminal cases, not for purposes of administrative penalties. |  |  | Fine |  |  |  | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. |  |  |  |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | YES | YES | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. |  |  | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement | No free zones in IE |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | N/A- No free zone in IE |  |  | Yes, but only in criminal cases, not for purposes of administrative penalties. |  |  | Fine |  |  |  |  |  | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. |  |  |  |  |
| Article 245 | 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 | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | Yes | Yes | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement | No free zone in IE |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | Yes | Yes | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | Yes | Yes | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | Yes | Yes | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| 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 | Customs Act 2015, Part 3, Offences, Penalties and Proceedings; 14, Offences relating to improper imporation or exportation of goods (1) (f) exports or attempts to export from the State any goods contrary to any prohibition or restriction on exportation of those goods, | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | Yes | Yes | Fine | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | S.C. up to 5,000. C.I. up to125,000, where amount owed is greater than 250,000, fine will be three times that value. | (2) A person who commits an offence under this section is liable—  (a) on summary conviction, to a fine of €5,000 or imprisonment for a term not exceeding 12 months or both,  (b) on conviction on indictment, to a fine not exceeding—  (i) €125,000, or  (ii) where the value of the goods concerned, including the duty and tax payable on them, is greater than €250,000, three times that value,  or imprisonment for a term not exceeding 5 years or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 267(2) | 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; | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | Yes | Yes | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | Yes | Yes | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | Yes | Yes | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Tax Consolidation Act 1997, Section 1078, Revenue Offences (2) (g) knowingly or wilfully fails to comply with any provision of the Acts requiring— (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax. Customs Act 2015, Part 6, section 40. Administrative penalties for contravention of Customs Acts. | YES | YES | Yes, but only in criminal cases, not for purposes of administrative penalties. | Yes | Yes | Fine | S.C. up to 5,000. C.I. up to126,970. | S.C. up to 5,000. C.I. up to126,970. | Liability of a person convicted of a revenue offence The following liability applies to a person convicted of any offence under this section — on summary conviction of an offence committed on or after 14 March 2008, a fine   Notes for Guidance – Taxes Consolidation Act 1997 – Finance Act 2020 Edition - Part 47 25 not exceeding €5,000 (€3,000 for offences committed before that date) – which may be mitigated to not less than one fourth part of such fine – or at the discretion of the court, a term of imprisonment not exceeding 12 months, or both, and on conviction on indictment, a fine not exceeding €126,970 or at the discretion of the court, a term of imprisonment not exceeding 5 years, or both. | N/A | N/A | Customs Act 2015.CHAPTER III DISPUTE SETTLEMENT. Article 6  Any dispute arising between the Contracting Parties in relation to the interpretation or  functioning of this Convention shall be resolved as far as possible by negotiation. If  no solution is found within three months, the Contracting Parties concerned may by  common accord choose a mediator to resolve the dispute. | Summary proceedings in respect of an offence under this section must be instituted before the expiration of 10 years from the commission of the offence or the incurring of the penalty, as may be appropriate. | Once a penalty demand is issued, the trader is given a period of 10 days to pay. If payment is not received, a penalty notice of opinion is issued which allows for 30 days for payment. If payment is not received within this 30 day period the case is referred for a court determination. Even if the case is referred for a court determination which may cause delays, the time limitation is still 3 years from the date the intervention commenced | Once a sanction/ penalty has been determined by a court, there is a 14 day time limit for enforcement |  |
|  |  |  |  |  |  |  |  | Imprisonement | S.C. up to 12 Months C.I. up to 5 years | S.C. up to 12 Months C.I. up to 5 years |  |  |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | | | Other factors |
|  |  |  | 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 | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - art. 295, Aggravating circumstances of smuggling (lett. c, where the act is committed by another offence against public faith or public administration) CRIMINAL CODE (RD N. 1398/1938 - last updated dec. 2021) - art. 483,Ideological falsehood committed by the private individual in a public act CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ART. 303 Differences with respect to the declaration of goods | YES |  | INTENT | YES | YES | Fine |  |  |  | IT'S ALREADY AN AGGRAVATING FACTOR |  |  | a) 1 year (from the date of the notification of the tax assessment/sad revision) | b) 5 years (the imposition of a penalty is time-barred after five years) | c) the tax Court may suspend the execution of the penalty, but the suspension must be granted |  |
|  |  |  |  | |  |  |  | Imprisonement | a term of imprisonment of between five and five years shall be added to the fine |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | PENAL FINE FROM 5 TO 10 TIMES THE DUTIES NOT PAIED |  |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | CUSTOMS CODE (DPR N. 43/1973) - NATIONAL LAW - D.LGS N. 374/1990 - DL 223/2006 |  | YES | Negligence/Intent | YES | YES | Fine | an administrative from a minimum of EUR 5,000 to a maximum of EUR 10,000, in addition to , on | an administrative fine ranging from a minimum of EUR 5,000 to a maximum of EUR 10,000, in addition to , on |  |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | measures suspending and revoking authorisations | measures suspending and revoking authorisations |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine | FROM EURO 103 TO euro 516 |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-3019 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 51 | 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; | CUSTOMS CODE (DPR N. 43/1973) - NATIONAL LAW - D.LGS N. 374/1990 - DL 223/2006 |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | CUSTOMS CODE (DPR N. 43/1973) - ART. 81-83 |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 137(1) and (2) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 139 | 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 | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 140 | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 149 | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 166 | 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, | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 177 | 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 | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 179 | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 182 | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 185 | 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 | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 211 | 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 CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | NATIONAL LAW - D.LGS N. 374/1990 (ART. 19) |  | YES | Negligence/Intent | YES | YES | Fine | administrative penalty of an amount from one tenth to the full value of   building |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | in specific case demolition of the product to the detriment and at the expense of   offender |  |  |  |  |  |  |  |  |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 245 | 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 | CRIMINAL CODE (RD N. 1398/1938 - last updated dec. 2021) - art. 483,Ideological falsehood committed by the private individual in a public act | YES | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 267(2) | 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; | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  | YES |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | CUSTOMS CODE (DPR N. 43/1973 - last updated jul.2020 ) - ARTT. 302-319 Differences with respect to the declaration of goods |  | YES | Negligence/Intent | YES | YES | Fine |  |  | If the total customs duties payable according to the assessment are greater than those calculated on the basis of thE declaration and the difference in fees exceeds five per cent, the administrative penalty, if the event is not constitutes a more serious offence, shall be applied as follows:   (a) for customs duties up to EUR 500, an administrative penalty of between EUR 103 and EUR 500 shall apply;   (b) for customs duties of EUR 500,1 to EUR 1,000, an administrative penalty of between EUR 1.000 and EUR 5,000 shall be imposed;   (c) for customs duties of EUR 1000,1 to EUR 2,000, an administrative penalty of between EUR 5.000 and EUR 15,000 shall be imposed;   (D) for customs duties of EUR 2.000,1 to EUR 3 999,99, an administrative penalty of between EUR 15.000 and EUR 30,000 shall be imposed;   (e) for customs duties of EUR 4,000 or more, an administrative penalty of between EUR 30,000 and ten times the amount shall be imposed of customs duties. |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Imprisonement |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Other customs infringements you consider relevant | FAILURE obligation to declare, the movement of cash entering or exiting the European Community/national territory | Legislative Decree No 195 of 19 November 2008 – Amendments and integrations to currency legislation, implementing Regulation (EC) No 1889/2005 (updating in progress according Reg. 2018/1672) |  | YES | Negligence/Intent | YES |  | Fine | Ten-Thirty percent of the amount transferred or attempted to be transferred exceeding the threshold referred to in Article 3, whereby such value does not exceed EUR 10,000 Thirty-Fifty percent of the amount transferred or attempted to be transferred exceeding the threshold referred to in Article 3, whereby such value exceeds EUR 10,000 |  | provide explanation on how the penalties are applied (only fines, fines and imprisonement together, or other penalties and in which cases) |  |  | spot fine |  | CUSTOMS (spot fine) - MINISTRY OF FINANZE (fine) |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | spot fine | a) Five percent of the cash money exceeding the threshold referred to in Article 3 whereby the non-declared excess is lower than or equal to EUR 10,000  b) Fifteen percent of the cash exceeding the threshold referred to in Article 3 whereby the non-declared excess is lower than or equal to EUR 40,000  The amount paid shall however be not lower than EUR 200 |  |  |  |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law [5](#footnote5) | Legal nature (C / A) | | N/I | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 | Paragraph three of Section 29 of the Customs Law. For submitting false information or documents to a customs office in the cases referred to in Articles 15 and 163 of Regulation No 952/2013 | NO | YES | There is no requirement to prove either negligence or intent. There is an obligation to prove whether an act or a failure to act has been committed by a particular person | YES | YES | Fine | a warning or fine of up to one hundred and fifty units of fine | a warning or fine of up to one hundred and fifty units of fine | The following penalties may be applied for an administrative offence:   a warning or  a fine.  Confiscation shall be compulsory alienation of the property acquired as a result of committing an administrative offence or the object for committing an administrative offence, or the property related to an administrative offence without compensation to the State ownership. Confiscation shall not be an administrative penalty. | Paragraph one of Section 48 of the Criminal Law provides for the following circumstances that may be considered to be aggravating:  1) the criminal offence constitutes recidivism of criminal offences;  2) the criminal offence was committed while in a group of persons;  3) the criminal offence was committed, taking advantage in bad faith of an official position or trust of another person;  4) the criminal offence has caused serious consequences;  5) the criminal offence was committed against a woman, knowing her to be pregnant;  6) the criminal offence was committed against a person who has not attained eighteen years of age or against a person by taking advantage of his or her condition of helplessness or of infirmity due to old-age;  7) the criminal offence was committed against a person taking advantage of his or her official, financial or other dependence on the offender;  8) the criminal offence was committed with particular cruelty or with humiliation of the victim;  9) the criminal offence was committed by taking advantage of the circumstances of a public disaster or during an emergency situation or a state of exception;  10) the criminal offence was committed employing weapons or explosives, or in some other generally dangerous way;  11) the criminal offence was committed out of a desire to acquire property;  12) the criminal offence was committed under the influence of alcohol, narcotic, psychotropic, toxic or other intoxicating substances;  13) the person committing the criminal offence, for the purpose of having his or her punishment reduced, has knowingly provided false information regarding a criminal offence committed by another person;  14) the criminal offence was committed due to racist, national, ethnic, or religious motives or due to social hatred;  15) the criminal offence related to violence or threats of violence, or the criminal offence against morality and sexual inviolability was committed against a person to whom the perpetrator of a criminal offence is related in the first or second degree of kinship, or against the spouse or former spouse, or against a person with whom the perpetrator of a criminal offence is or has been in continuous intimate relationships, or against a person with whom the perpetrator of a criminal offence has a joint (single) household;  16) the criminal offence related to violence or threats of violence, or an intentional criminal offence against health or morality and sexual inviolability of a person was committed at the presence of a minor;  17) the perpetrator of the criminal offence has knowingly given a false testimony. | Section 20 of the Law on Administrative Liability. The following circumstances shall mitigate liability for an administrative offence:  1) a person to be held liable has confessed and regretted the act committed;  2) a person to be held liable has voluntarily compensated for loss or eliminated the caused damage;  3) an offence has been committed under the influence of extreme mental agitation or due to serious personal or family circumstances;  4) a person to be held liable has voluntarily applied prior to disclosing of the committed offence;  5) an offence has been committed as a result of unlawful or immoral behaviour of the victim;  6) an offence has been committed by a pregnant woman or a woman who takes care of a child under 1 year of age.   Other circumstances may also be recognised as mitigating. | Pararaph one of Section 154 of the Law on Administrative Liability. In order to promote mutual cooperation between an official and the person to be held liable and voluntary enforcement of fine, the official is entitled to decide on conditional partial release of the person from the payment of fine when examining an administrative offence case.  Paragraph four Section 154. In applying conditional partial release from the payment of fine, an official shall inform an administratively punished person of his or her obligation to pay, within 15 days, the fine specified in a decision to apply an administrative penalty in the amount of 50 per cent. If the administratively punished person fulfils this condition, he or she shall be released from the payment of the remaining part of the fine. If this condition is not fulfilled, the applied fine shall be paid in full amount. | Paragraph one of Section 117 of the Law on Administrative Liability. Not later than within three working days from the day of obtaining of the information.  Paragraph two of Section 117 of the Law on Administrative Liability.If prolonged verification of information is necessary, not later than within one month from the day of obtaining of information | Paragraph one of Section 133   of the Law on Administrative Liability. An administrative offence case shall be decided and a decision shall be taken as soon as possible but not later than within one month from the day when a decision is taken to initiate administrative offence proceedings.  Subparagraph 12 Paragraph one of the Section 119 of the Law on Administrative Liability. Administrative offence proceedings may not be initiated but the initiated proceedings shall be terminated if the administrative offence proceedings have been initiated but no decision in an administrative offence case has been taken within nine months from the day of initiation thereof. | Section 262 of the Law   on Administrative Liability. A fine applied to a punished person shall be paid in full amount not later than within one month from the day when the ruling on penalty has come into effect.  Paragraph one of Section 258 of the Law on Administrative Liability. The ruling on penalty may not be enforced if five years have passed since the day of coming into effect thereof, and it has not been enforced. |  |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | N/A | N/A |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Paragraph two of Section 3 of Law on Administrative Penalties for Offences in the Field of Administration, Public Order, and Use of the Official Language. For the failure to provide information, inadequate provision of information, or provision of false information to the State Revenue Service. | NO | YES | Same as Article 15 UCC | YES | NO | Fine | a warning or a fine of up to one hundred and forty units of fine | NO | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| article 15(2)(a) | 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; | covered by infringement to Article 15 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units of fine | a warning or fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 15(2)(b) | 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; | covered by infringement to Article 15 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units of fine | a warning or fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | N/A | | | | | | | | | | | | | | | |  |
| Article 23(2) | 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; | N/A | | | | | | | | | | | | | | | |  |
| Article 51 | 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; | Paragraph four of Section 29 of the Customs Law. For not keeping the documents necessary for the performance of customs control for the time period laid down in Article 51 of Regulation No 952/2013. | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to one hundred and fifty units of fine | a warning or a fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | N/A | | | | | | | | | | | | | | | |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Paragraph one of Section 29 of the Customs Law. For the failure to lodge the entry summary declaration referred to in Article 127 of Regulation No 952/2013 within the specified time limit. | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to fifty units of fine | a warning or a fine of up to fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 134(1) | 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; | Paragraph fourteen of Section 29 of the Customs Law. For the storage or movement of such goods under customs clearance which have been brought into the Union customs territory without conveying them to a customs office or presenting them to the customs offices in accordance with Articles 139 or 245 of Regulation No 952/2013 within the customs territory of the Republic of Latvia | YES | YES | A direct or indirect intent must be proven in a criminal offence.  A criminal offence shall be considered to be committed through negligence if the person has committed it through criminal self-reliance or criminal neglect. | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Punishments for criminal offence:  imprisoment,  a fine,  confiscation of property,  community service, restriction of rights | Paragraph one of Section 48 of the Criminal Law. Aggravating factors:  1) the perpetrator of the criminal offence has admitted his or her guilt, has freely confessed and has regretted the criminal offence committed;  2) the offender has actively furthered the disclosure and investigation of the criminal offence;  3) the offender has voluntarily compensated the harm caused by the criminal offence to the victim or has eliminated the harm caused;  4) the offender has facilitated the disclosure of a crime of another person;  5) the criminal offence was committed as a result of unlawful or immoral behaviour of the victim; | Paragraph one of Section 47 of the Criminal Law. Mitigating factors:  1) the perpetrator of the criminal offence has admitted his or her guilt, has freely confessed and has regretted the criminal offence committed;  2) the offender has actively furthered the disclosure and investigation of the criminal offence;  3) the offender has voluntarily compensated the harm caused by the criminal offence to the victim or has eliminated the harm caused;  4) the offender has facilitated the disclosure of a crime of another person;  5) the criminal offence was committed as a result of unlawful or immoral behaviour of the victim;  6) the criminal offence was committed exceeding the conditions regarding the necessary self-defence, extreme necessity, detention of the person committing the criminal offence, justifiable professional risk, the legality of the execution of a command and order;  7) the criminal offence was committed by a person in a state of diminished mental capacity. | The Criminal Law permits reduction of the punishment. |  |  |  |  |
|  |  |  | Paragraph one of Section 191 of the Criminal Law. For a person who commits storage, movement, forwarding or disposal of goods or other valuable property subject to customs clearance in the customs territory of the Republic of Latvia without the permission of the customs authorities, if it has been committed on a significant scale. | |  |  |  | Imprisonement | up to two years or temporary deprivation of liberty, or community service, or a fine, with or without the confiscation of property;   a group of persons according to a prior agreement:up to three years or temporary deprivation of liberty, or community service, or a fine, with or without the confiscation of property;    if it has been committed on a large scale:up to six years, with or without confiscation of property, with or without probationary supervision, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Paragraph fourteen of Section 29 of the Customs Law. For the storage or movement of such goods under customs clearance which have been brought into the Union customs territory without conveying them to a customs office or presenting them to the customs offices in accordance with Articles 139 or 245 of Regulation No 952/2013 within the customs territory of the Republic of Latvia | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 191 of the Criminal Law. For a person who commits storage, movement, forwarding or disposal of goods or other valuable property subject to customs clearance in the customs territory of the Republic of Latvia without the permission of the customs authorities, if it has been committed on a significant scale. | |  |  |  | Imprisonement | up to two years or temporary deprivation of liberty, or community service, or a fine, with or without the confiscation of property;   a group of persons according to a prior agreement:up to three years or temporary deprivation of liberty, or community service, or a fine, with or without the confiscation of property;    if it has been committed on a large scale:up to six years, with or without confiscation of property, with or without probationary supervision, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 135(1) | 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; | Paragraph eight of Section 29 of the Customs Law. For the failure to convey the goods specified in Article 135 of Regulation No 952/2013 that have been brought into the customs territory of the Union from a third country by the route specified by the customs offices in accordance with the instructions thereof, if any, to the customs office designated by the customs offices, or to any other place designated or approved by customs offices, or into a free zone | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to one hundred and fifty units | a warning or a fine of up to one hundred and fifty units | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 135(2) | 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; | covered by infringement to Article 135 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to one hundred and fifty units of fine | a warning or a fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 137(1) and (2) | 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; | covered by infringement to Article 135 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to one hundred and fifty units of fine | a warning or a fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 139 | 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 | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | | Same as Article 15 UCC |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;    if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | | Same as Article 15 UCC |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;   if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  |  |  |  |  |  |  |  |  |
| Article 140 | 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; | Paragraph five of Section 29 of the Customs Law. For violating Article 140 of Regulation No 952/2013 by unloading goods subject to clearance from the vehicle of a carrier without the authorisation of the customs office or in places not specified or approved by the customs office, a warning or a fine of up to one hundred and fifty units of fine shall be imposed on the carrier - legal or natural person. | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to one hundred and fifty units | a warning or a fine of up to one hundred and fifty units |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Paragraph ten of Section 29 of the Customs Law. For the temporary storage of the non-Union goods specified in Article 149 of Regulation No 952/2013 without placing them under the customs procedure or for not re-exporting such goods within 90 days | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to one hundred and fifty units | a warning or a fine of up to one hundred and fifty units | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Paragraph six of Section 29 of the Customs Law. For violating Article 147(1) of Regulation No 952/2013 by storing goods in temporary storage outside the place for temporary storage or, in the relevant cases, outside another place indicated or approved by customs offices. | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units of fine | a warning or fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 149 | 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; | Paragraph ten of Section 29 of the Customs Law. For the temporary storage of the non-Union goods specified in Article 149 of Regulation No 952/2013 without placing them under the customs procedure or for not re-exporting such goods within 90 days | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to one hundred and fifty units of fine | a warning or a fine of up to one hundred and fifty units of fine |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | | Same as Article 15 UCC |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;    if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Paragraph three of Section 29 of the Customs Law. For submitting false information or documents to a customs office in the cases referred to in Articles 15 and 163 of Regulation No 952/2013. | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units of fine | a warning or fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 163(1) | 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; | N/A | | | | | | | | | | | | | | | |  |
| Article 163(2) | 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; | Paragraph two of Section 3 of Law on Administrative Penalties for Offences in the Field of Administration, Public Order, and Use of the Official Language. For the failure to provide information, inadequate provision of information, or provision of false information to the State Revenue Service. | NO | YES | Same as Article 15 UCC | YES | NO | Fine | a warning or a fine of up to one hundred and forty units of fine | NO | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 166 | 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, | N/A | | | | | | | | | | | | | | | |  |
| Article 167(1) | 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; | N/A | | | | | | | | | | | | | | | |  |
| Article 167(1) second subparagraph | 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 | N/A | | | | | | | | | | | | | | | |  |
| Article 177 | 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 | Paragraph three of Section 29 of the Customs Law. For submitting false information or documents to a customs office in the cases referred to in Articles 15 and 163 of Regulation No 952/2013 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units | a warning or fine of up to one hundred and fifty units | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| 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 179 | Paragraph three of Section 29 of the Customs Law. For submitting false information or documents to a customs office in the cases referred to in Articles 15 and 163 of Regulation No 952/2013 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units | a warning or fine of up to one hundred and fifty units | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| 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 182 | Paragraph three of Section 29 of the Customs Law. For submitting false information or documents to a customs office in the cases referred to in Articles 15 and 163 of Regulation No 952/2013 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units | a warning or fine of up to one hundred and fifty units | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 185 | 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 | Paragraph three of Section 29 of the Customs Law. For submitting false information or documents to a customs office in the cases referred to in Articles 15 and 163 of Regulation No 952/2013 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units | a warning or fine of up to one hundred and fifty units | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 192(2) | 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; | Paragraph seven of Section 29 of the Customs Law. For the unlawful removal or damaging of the means of identification referred to in Article 192 of Regulation No 951/2013 that are affixed to the goods, packaging or means of transport, a warning or fine of up to one hundred and fifty units of fine shall be imposed on the person responsible for keeping the means of identification | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units of fine | a warning or fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 211 | 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; | Paragraph three of Section 29 of the Customs Law. For submitting false information or documents to a customs office in the cases referred to in Articles 15 and 163 of Regulation No 952/2013 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or fine of up to one hundred and fifty units of fine | a warning or fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 233(1)(a) | 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; | N/A | | | | | | | | | | | | | | | |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | N/A | | | | | | | | | | | | | | | |  |
| Article 242 | Removal of goods from customs supervision; | Paragraph twelve of Section 29 of the Customs Law. For violating Article 242 of Regulation No 952/2013 by failing to fulfil the obligations imposed on the storage of goods in accordance with the customs warehousing procedure or by failing to ensure that the goods under the customs warehousing procedure are not removed from customs supervision | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine   of up to one hundred and fifty units of fine | a warning or a fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 242(1), points (a) and (b) | 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. | covered by infringement to Article 242 | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine   of up to one hundred and fifty units of fine | a warning or a fine of up to one hundred and fifty units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | N/A | | | | | | | | | | | | | | | |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | N/A | | | | | | | | | | | | | | | |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | |  |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;   if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  |  |  |  |  |  |  |  |  |
| Article 245 | 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 | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | |  |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;   if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | N/A | | | | | | | | | | | | | | | |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | N/A | | | | | | | | | | | | | | | |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | |  |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;    if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a |  |  |  |  |  |  |  |  |  |
| 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 | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | |  |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;    if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  |  |  |  |  |  |  |  |  |
| Article 267(2) | 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; | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | |  |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;   if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | |  |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;   if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a period up to five years |  |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Paragraph thirteen of Section 29 of the Customs Law. For bringing goods under customs clearance into the customs territory of the Republic of Latvia from a third country or exporting them from the customs territory of the Republic of Latvia to a third country without presenting them to the customs offices in accordance with Articles 139, 245 and 267 of Regulation No 952/2013 or conveyance to a customs office, or another unlawful manner | YES | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC | Same as Article 15 UCC |  |
|  |  |  | Paragraph one of Section 190 of the Criminal Law. For a person who commits bringing in of goods or other valuables into the customs territory of the Republic of Latvia or taking out thereof, by avoiding customs control or concealing such goods or other valuables from such control, or not declaring such goods or other valuables, or using false customs or other documents, or in any other illegal way (smuggling), if it is committed on a significant scale | |  |  |  | Imprisonement | :up to five years or temporary deprivation of or community service, or a fine, with or without the confiscation of property;   if a group of persons according to a prior agreement: up to ten years, with or without the confiscation of property;   an organised group: up to twelve years, with or without confiscation of property, with probationary supervision for a period up to three years, with deprivation of the right to engage in entrepreneurial activity of a specific type or of all types or to engage in specific employment or the right to take up a specific office for a |  |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | N/A | | | | | | | | | | | | | | | |  |
| Article 133 (1) | Failure of the operator of sea-going vessel or of an aircraft to lodge an entry summary declaration in accordance with Article 133 of the Code | Paragraph two of Section 29 of the Customs Law. For the failure to fulfil the obligation referred to in Article 133 of Regulation No 952/2013 to notify of the arrival of a sea-going vessel or of an aircraft | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to fifty units of fine | a warning or a fine of up to fifty units of fine |  |  |  |  |  |  |  |  |
| Article 233 (3) | Failure of the carrier or recipient of goods to fulfil the obligations arising from the Union transit procedure. | Paragraph nine of Section 29 of the Customs Law. For violating the provisions of Article 233(3) of Regulation No 952/2013 for the movement of goods under the Union transit procedure by not presenting intact goods at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs offices to ensure their identification. | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to one hundred and fifty units of fine | a warning or a fine of up to one hundred and fifty units of fine |  |  |  |  |  |  |  |  |
| Article 214 (1) | Failure of the the holder of the authorisation, the holder of the procedure, or the person carrying on an activity involving the storage to fulfil the obligations to keep appropriate records. | Paragraph eleven of Section 29 of the Customs Law. For violating the provisions of Article 214(1) of Regulation No 952/2013 for the keeping of records on goods in a form approved by the customs offices. | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to one hundred and fifty units of fine | a warning or a fine of up to one hundred and fifty units of fine |  |  |  |  |  |  |  |  |
| Different Regulations containing prohibitions   (for example Regulation (EC) No 1523/2007 of the European Parliament and of the Cuuncil of 11 December 2007 banning the placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur) | Declaring goods for the customs procedure "release for free circulation" on which prohibitions and restricitions have been imposed | Paragraph fifteen of Section 29 of the Customs Law. For declaring such goods on which prohibitions and restrictions have been imposed for the customs procedure "release for free circulation". | NO | YES | Same as Article 15 UCC | YES | YES | Fine | a warning or a fine of up to four hundred units of fine | a warning or a fine of up to eight hundred units of fine |  |  |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [6](#footnote6) | Legal nature (C / A) | | N/I | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | C | A |  | NP | LP |  | NP | LP |  |  |  |  | Initiating a procedure | Imposing a penalty | Executing a sanction | Footnote comments   [7](#footnote7) ;  [8](#footnote8) ;  [9](#footnote9) ;  [10](#footnote10) ;  [11](#footnote11) ;  [12](#footnote12) ;  [13](#footnote13) ;  [14](#footnote14) ;  [15](#footnote15) ;  [16](#footnote16) ;  [17](#footnote17) ;  [18](#footnote18) |
| Article 15 | Providing customs authorities with false information or documents required by those | Article 505 of the Code of Administrative Offences (CAO)  1. Obstruction for the authorised officials to implement their rights prescribed by laws regulating their activity or perform their duties, noncompliance or improper compliance with lawful  instructions and requirements of these officials as well as decisions (resolutions) of collegial bodies (denying access of the officials into the inspected area, premises (except for human housing) or other objects, failure to provide information, data of documents to the officials or provision with incorrect or false information or data, refusal to explain or provide data, concealment of documents, avoidance to arrive and provide explanations, etc.) except for the cases foreseen in Paragraph 1 of Article 224, Article 317, 318, 322, 506  2. The administrative offence foreseen in Paragraph 1 of this Article committed repeatedly,    Article 300 of the Criminal Code (CC)  1. A person who produces a false document, forges a genuine document or stores, transports, forwards, uses or handles a document known to be false or a genuine document known to be forged  3. A person who commits the acts provided for in paragraph 1 or 2 of this Article, where this incurs major damage, or produces a large quantity of false identity cards, passports, driving licences or state social insurance certificates or forges a large quantity of genuine identity cards, passports, driving licences or state social insurance certificates or stores, transports, forwards, uses or handles a large quantity of identity cards, passports, driving licences or state social insurance certificates known to be false or genuine identity cards, passports, driving licences or state social insurance certificates known to be forged | YES | YES | Intent | YES | YES under CC | A fine under CAO and CC | CAO Article 505 1. For persons from 80 euros to 780 euros and for heads of economic   entities or other responsible persons - from 390 euros to 1950 euros 2. For persons from 720 euros to 1170 euros and for heads of economic entities or other responsible persons from 1100 euros to 6000 euros CC Article 300 1. In the amount from 50 to 2 000 Minimum Standard of Living (MSL, see comment 8) | CC Article 300 1. In the amount from 200 MSL to 100 000 MSL | Only a fine under CAO Only a fine or arrest or imprisonment under CC.   For legal persons under CC see comment 9. | CAO (see comment 4) CC (see comment 5) | CAO (see comment 3) CC (see comment 6) | CAO Settlement is possible (see comment 1) | CAO 2 years CC 1. 8 years 3. 12 years | CAO 2 years CC 1. 8 years 3. 12 years | The decision of the CAO to impose an administrative penalty must be enforced within three months of its adoption CC (see comment 12) |  |
|  |  |  |  |  |  |  |  | Arrest under CC | CC Article 300 1. From 15 to 90 days in custody |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Imprisonment under CC | CC Article 300 1. up to 3 years 3. up to 6 years |  |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Covered by infringement to Article 15 (CAO Article 505) | NO | YES | Intent | Yes | No | Fine | CAO Article 505 1. For persons from 80 euros to 780 euros and for heads of economic   entities or other responsible persons - from 390 euros to 1950 euros 2. For persons from 720 euros to 1170 euros and for heads of economic entities or other responsible persons from 1100 euros to 6000 euros |  | Only a fine under CAO | CAO (see comment 4) | CAO (see comment 3) | CAO Settlement is possible (see comment 1) | CAO 2 years | CAO 2 years | The decision of the CAO to impose an administrative penalty must be enforced within three months of its adoption |  |
| Article 15(2)(a) | 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; | CAO Article 212   1. The provision of inaccurate and/or incomplete information in a customs declaration, temporary storage declaration, re-export declaration, entry or exit summary declaration or re-export notification, or otherwise misleading the customs authorities, where the tax liability which may result or has resulted from those acts does not exceed three basic amounts of punishments and penalties, or where it did not have the effect on the application of the restrictions or prohibitions,  2. The provision of inaccurate and/or incomplete information in a cash declaration or cash disclosure declaration,  3. The provision of inaccurate and/or incomplete information in a customs declaration, temporary storage declaration, re-export declaration, entry or exit summary declaration or re-export notification, or otherwise misleading the customs authorities, where the tax liability which may result or has resulted from those acts exceeds three basic amounts of punishments and penalties, but does not exceed one hundred basic amounts of punishments and penalties or has had an impact on the application of the restrictions or prohibitions,  4. The provision of inaccurate and/or incomplete information in a customs declaration, temporary storage declaration, re-export declaration, entry or exit summary declaration or re-export notification, or otherwise misleading the customs authorities, where the tax liability which may result or has resulted from those acts exceeds one hundred basic amounts of punishments and penalties or has had an impact on the application of the restrictions or prohibitions relating to the safety and security requirements applicable to goods, | NO | YES | Negligence or intent | YES | NO | Fine | 1. From 30 euros to 180 euros  2. From 200 euros to 1200 euros  3. From 300 euros to 1900 euros  4. From 1900 euros to 3000 euros | No | 1. Warning or penalty   2. Penalty 3. Penalty 4. Penalty | see comment 4 | see comment 3 | Settlement is possible (see comment 1) | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption | One basic amount of punishments and penalties - 50 euros |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Warning (see comment 2) |  |  |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Covered by infringement to Article 15 (2)(a) | Covered by infringement to Article 15 (2)(a) | | | | | | | | | | | | | | | |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Covered by infringement to Article 15 (CAO Article 505) | Covered by infringement to Article 15 (CAO Article 505) | | | | | | | | | | | | | | | |
| Article 23(2) | 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; | Covered by infringement to Article 15 (CAO Article 505) | Covered by infringement to Article 15 (CAO Article 505) | | | | | | | | | | | | | | | |
| Article 51 | 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; | CAO Article 187   2. Violation of the procedure for submitting reports, declarations or other documents and data necessary for the exercise of the tax administrator's functions, late submission or non-submission of reports, declarations or other documents and data necessary for the exercise of the tax administrator's functions, inclusion of inaccurate data into reports, declarations or other documents necessary for the exercise of the tax administrator's functions submitted to the tax administrator, and the submission of incorrect data.  3. Failure to submit declarations or reports or other documents and data certified in accordance with the established procedures on the income, profit or assets of a natural or legal person to the tax administration for the purpose of evading taxes or other payments, the amount of which does not exceed the amount of one hundred basic amounts of punishments and penalties, after having been reminded in writing by that authority of the obligation to submit them.      CC Article 182   1. A person who, by deceit, acquires another’s property for own benefit or for the benefit of other persons or acquires a property right, avoids a property obligation or annuls it   2. A person who, by deceit and for own benefit or for the benefit of other persons, acquires another’s property of a high value or a property right or the valuables of a considerable scientific, historical or cultural significance or avoids a property obligation of a high value or annuls it or committed fraud by participating in an organised group  3. A person who, by deceit and for own benefit or for the benefit of other persons, acquires another’s property of a low value or acquires a property right, avoids a property obligation of a low value or annuls it shall be considered to have committed a misdemeanour | YES | YES | CAO Negligence or intent                          CC Intent | YES | YES under CC | A fine under CAO and CC | CAO Article 187 2. From 200 euros to 390 euros  3. From 200 euros to 1040 euros  CC Article 182 1. In the amount from 50 to 2 000 MSL 3. In the amount from 15 to 500 MSL | CC Article 182    1 and 2 In the amount from 200 to 100 000 MSL | CAO Article 187   2. Warning or penalty CC Article 182  1. community service or a fine or restriction of liberty or arrest.  3. community service or a fine or restriction of liberty or arrest. For legal personality under CC see comment 9. | CAO (see comment 4) CC (see comment 5) | CAO (see comment 3) CC (see comment 6) | CAO Settlement is possible (see comment 1) | CAO 2 years CC Article 182  1. 8 years  2. 15 years 3. 3 years | CAO 2 years CC Article 182  1. 8 years  2. 15 years 3. 3 years | The decision of the CAO to impose an administrative penalty must be enforced within three months of its adoption CC (see comment 12) |  |
|  |  |  |  |  |  |  |  | Imprisonment under CC | CC Article 182  1. Up to 3 years 2. Up to 8 years |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Warning (see comment 2) under CAO Community service under CC Restriction of liberty under CC Arrest under CC | Community service from 1 month up to 1 year (see comment 10) Restriction of liberty from 3 months up to 2 years (see comment 11) Arrest   1. from 15 up to 90 days 2. from 10 up to 45 days |  |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | CC Article 219   1. A person who after submitting declaration or report approved in accordance with the established procedure or another document, fails to timely pay the taxes calculated according thereto after having been reminded by a competent State institution about the duty to pay taxes,   2. A person who, having committed the act indicated in paragraph 1 of this Article, fails to pay taxes in the amount of over 500 MSLs calculated as payable by him,   3. A person who, having committed the act indicated in paragraph 1 of this Article, fails to pay taxes in the amount not exceeding 10 MSLs calculated as payable by him shall be considered to have committed a misdemeanour        Law on Tax Administration (LTA) Article 139   1. If the tax administrator determines during the tax inspection that the taxpayer has failed to calculate taxes not subject to declaration (including the tax to be calculated in the customs declaration) or has failed to declare taxes subject to declaration or has illegally applied a lower tax rate, which has resulted in an illegal reduction of payable tax, the amount of tax underpayment shall be calculated in respect of the taxpayer and a penalty equal to 10-50% of the said amount shall be imposed, unless the relevant tax law provides otherwise.  2. If the missing tax amount set out in paragraph 1 of this Article is calculated as a result of the taxpayer's income determined during the tax inspection by the tax administrator, the sources of which the taxpayer cannot substantiate, a fine of 50 to 100 % of the calculated missing tax amount shall be imposed. | Yes | Yes | CC Intent                     LTA Negligence or intent | YES | YES | A fine under CC and LTA | CC Article 219   1. In the amount from 100 to 4 000 MSL 3. In the amount from 15 to 500 MSL LTA   1. From 10 to 50 % of missing tax amount, 2. From 50 to 100 % of missing tax amount | CC   In the amount from 200 to 100 000 MSL (see comment 9)  LTA   1. from 10 to 50 % of missing tax amount, 2. from 50 to 100 % of missing tax amount | A legal person can only be subjected to one penalty per offence.   A person who commits a single offence or criminal offence, shall be subject to only one penalty. | CC (see comment 5) LTA (see comment 13) | CC (see comment 6) LTA (see comment 14) |  | CC 1. and 2. 12 years  3. 3 years LTA current and 3 previous years | CC 1. and 2. 12 years  3. 3 years LTA the current year and 3 previous years | CC (see comment 12) LTA 5 years |  |
|  |  |  |  |  |  |  |  | Imprisonement under CC | 1. Up to 4 years 2. From 2 to 6 years |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Community service, Restriction of liberty, Restriction on the activities of a legal personality, liquidation of a legal person under CC | CC Article 219   3. Community service from 1 month to 1 year or restriction of liberty from 3 months to 2 years | Restriction of the activities of a legal person from 1 to 5 years, liquidation of a legal person |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | CAO Article 217   1. Lodging of an entry or exit summary declaration in breach of the requirements or time limits laid down in the legislation governing the lodging of that declaration   2. The administrative offence foreseen in Paragraph 1 of this Article committed repeatedly | No | Yes | Negligence or intent | Yes | No | 1. Fine 2. Fine | 1. From 30 euros to 60 euros   2. From 60 euros to 150 euros | No | Only a fine | (see comment 4) | (see comment 3) | Settlement is possible (see comment 1) | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
| Article 134(1) | 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; | CAO Article 210   3. Unloading of goods subject to customs supervision from vehicles entering the customs territory of the European Union (including transfer of such goods to other vehicles) at places not designated by the customs authorities or without the authorisation of a customs official, and the issue or removal of goods subject to customs supervision without the authorisation of a customs official  4. The administrative offence foreseen in Paragraph 3 of this Article committed repeatedly    CAO Article 215   4. Removal of goods under customs supervision from free zones, customs warehouses, temporary storage places without the customs authorisation | NO | YES | Negligence or intent | YES | NO | Fine | CAO Article 210 3. From 1000 euros to 2000 euros 4. From 2000 euros to 5000 euros  CAO Article 215   4. From 2800 euros to 6000 euros |  | CAO Article 215   4. Confiscation of goods may be applied together with a fine. | (see comment 4) | (see comment 3) | Not possible | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Confiscation of goods |  |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Covered by infringement to Article 134 (1) | Covered by infringement to Article 134 (1) | | | | | | | | | | | | | | | |
| Article 135(1) | 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; | CAO Article 211   1. Failure to present goods placed or to be placed under any customs procedure within the time limit laid down for carrying out the customs formalities for the goods or declaration of such goods in breach of the procedures laid down  2. The administrative offence foreseen in Paragraph 1 of this Article committed repeatedly | NO | YES | Negligence or intent | YES | NO | Fine | 1. From 900 euros to 1500 euros 2. From 1400 euros to 3000 euros |  | Only a fine | (see comment 4) | (see comment 3) | CAO Article 211 1. Settlement is possible (see comment 1) | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
| Article 135(2) | 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; | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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; | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Article 139 | 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 | CAO Article 208   1. Transportation of goods, money, valuables of art or other items required to be presented to customs, with the exception of movable cultural goods or antiques, firearms, ammunition, explosives, radioactive materials or other strategic goods, and certain doping substances, poisonous and potent, psychotropic or narcotic substances, their precursors referred to in the Law of the Republic of Lithuania on Control of Certain Doping Substances, across the state border of the Republic of Lithuania without presenting them to customs control or otherwise avoiding customs control, where the value of the illicitly transported goods, money, valuables of art or other items required to be presented to customs does not exceed five basic amounts of punishments and penalties,  2. Transportation of goods, money, valuables of art or other items required to be presented to customs, with the exception of movable cultural goods or antiques, firearms, ammunition, explosives, radioactive materials or other strategic goods, and certain doping substances, poisonous and potent, psychotropic or narcotic substances, their precursors referred to in the Law of the Republic of Lithuania on Control of Certain Doping Substances, across the state border of the Republic of Lithuania without presenting them to customs control or otherwise avoiding customs control, where the value of the illicitly transported goods, money, valuables of art or other items required to be presented to customs exceeds five basic amounts of punishments and penalties, but does not exceed fifty basic amounts of punishments and penalties,  3. Transportation of goods, money, valuables of art or other items required to be presented to customs, with the exception of movable cultural goods or antiques, firearms, ammunition, explosives, radioactive materials or other strategic goods, and certain doping substances, poisonous and potent, psychotropic or narcotic substances and their precursors referred to in the Law of the Republic of Lithuania on Control of Certain Doping Substances, across the state border of the Republic of Lithuania without submitting them to customs control or otherwise avoiding customs control, where the value of the illicitly transported goods, money, valuables of art or other items required to be presented to customs exceeds fifty basic amounts of punishments and penalties, but does not exceed one hundred and fifty basic amounts of punishments and penalties,     CC Article 199   1. A person who, when transporting across the state border of the Republic of Lithuania the items which must be declared at the customs and whose value exceeds the amount of 150 MSLs, but does not exceed the amount of 250 MSLs, fails to go through the customs control or otherwise avoids this control,  2. A person who, without going through the customs control or otherwise avoiding it or without an authorisation, transports across the state border of the Republic of Lithuania the substances indicated in the Law of the Republic of Lithuania on Control of Certain Doping Substances,  3. A person who, when transporting across the state border of the Republic of Lithuania the items which must be declared at the customs and whose value exceeds the amount of 250 MSLs, fails to go through the customs control or otherwise avoids this control or transports across the state border of the Republic of Lithuania, without an authorisation, movable cultural goods or antiques,  4. A person who, without going through the customs control or otherwise avoiding it or without an authorisation, transports across the state border of the Republic of Lithuania firearms, ammunition, explosives, explosive, radioactive materials or other strategic goods, toxic, highly active, narcotic or psychotropic substances or precursors of narcotic or psychotropic substances     CC Article 1991   1. A person who brings into the Republic of Lithuania from a Member State of the European Union the items which must be declared at the customs and whose value exceeds the amount of 150 MSLs, but does not exceed the amount of 250 MSLs, and fails to go through the customs control of the Republic of Lithuania or another Member State of the European Union or otherwise avoids this control,  2. A person who brings into the Republic of Lithuania from a Member State of the European Union the items which must be declared at the customs and whose value exceeds the amount of 250 MSLs and fails to go through the customs control of the Republic of Lithuania or another Member State of the European Union or otherwise avoids this control | YES | YES | Intent | YES | YES under CC | A fine under CAO and CC | CAO Article 208  1. From 200 euros to 1120 euros  2. From 1820 euros to 4000 euros  3. From 3500 euros to 6000 euros   CC Article 199   1. In the amount from 100 to 4000 MSLs.   2. In the amount from 100 to 4000 MSLs  3. In the amount from 150 to 6000 MSLs  CC Article 1991   1. In the amount from 100 to 4000 MSLs   2. In the amount from 150 to 6000 MGLs | CC nuo 200 iki 100 000 MGLs (see comment 9) | CAO Article 208  For the administrative offences foreseen in Paragraphs 1, 2, 3 of this Article confiscation of the vehicle and other means of transport for the purpose of transporting or concealing contraband items across the state border of the Republic of Lithuania, may be imposed.  For the administrative offences foreseen in Paragraphs 1, 2 and 3 of this Article, confiscation of contraband items shall be mandatory.      CC The fine may be accompanied by a measure of criminal sanctions - confiscation of property (see comment 15) | CAO (see comment 4) CC (see comment 5) | CAO (see comment 3) CC (see comment 6) | Settlement is possible for CAO Article 208   1. (see comment 1) | CAO 2 years CC Article 199    1. 12 years   2. 12 years 3. 15 years 4. 15 years CC Article 1991 1. 12 years 2. 15 years | CAO 2 years CC Article 199    1. 12 years   2. 12 years 3. 15 years 4. 15 years CC 1991 1. 12 years 2. 15 years | CAO The decision to impose an administrative penalty must be enforced within three months of its adoption CC (see comment 12) |  |
|  |  |  |  | |  |  |  | Imprisonment under CC | CC Article 199   1. Up to 4 years   2. Up to 6 years 3. Up to 8 yearss 4. From 3 to 10 years CC Article 1991   1. Up to 4 years   2. Up to 8 years |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Confiscation, Arrest under CC | CC Article 199    2. From 15 to 90 days of arrest |  |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Covered by infringement to Article 139 (see above) | Covered by infringement to Article 139 (see above) | | | | | | | | | | | | | | | |
| Article 140 | 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; | Covered by infringement to Article 134 (1) (CAO Article 210) | Covered by infringement to Article 134 (1) (CAO Article 210) | | | | | | | | | | | | | | | |
| Article 145(2) | 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; | Covered by infringement to Article 51 (CAO Article 187)   and   CAO Article 215   2. Violations of requirements concerning activities in free zones, customs warehouses and temporary storage facilities  3. Failure to comply with accounting procedures relating to the holding, treatment or processing, purchase or sale of goods in free zones, customs warehouses and temporary storage facilities | NO | YES | Negligence or intent | YES | NO | Fine | 2. From 1400 euros to 3000 euros  3. From 2000 euros to 4000 euros |  |  | (see comment 4) | (see comment 3) | Not possible | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Covered by infringement to Article 145(2) (CAO Article 215) | Covered by infringement to Article 145(2) (CAO Article 215) | | | | | | | | | | | | | | | |
| Article 149 | 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; | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Articles 158(3) | Removal of goods from customs supervision; | Covered by infringement to Article 134 (1) | Covered by infringement to Article 134 (1) | | | | | | | | | | | | | | | |
| Articles 163 | Providing customs authorities with false information or documents required by those | Covered by infringement to Article 15 (CC Article 300) and Article 15 (2) (a) (CAO Article 212) | Covered by infringement to Article 15 (CC Article 300) and Article 15 (2) (a) (CAO Article 212) | | | | | | | | | | | | | | | |
| Article 163(1) | 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; | Covered by infringement to Article 15 (2)(a) | Covered by infringement to Article 15 (2)(a) | | | | | | | | | | | | | | | |
| Article 163(2) | 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; | Covered by infringement to Article 15 (2)(a) | Covered by infringement to Article 15 (2)(a) | | | | | | | | | | | | | | | |
| Article 166 | 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, | Covered by infringement to Article 15 (CC Article 300) and Article 51 (CC Article 182) | Covered by infringement to Article 15 (CC Article 300) and Article 51 (CC Article 182) | | | | | | | | | | | | | | | |
| Article 167(1) | 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; | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Article 167(1) second subparagraph | 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 | Covered by infringement to Article 15 (2)(a) | Covered by infringement to Article 15 (2)(a) | | | | | | | | | | | | | | | |
| Article 177 | 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 | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | | | | | | | | | | | | | | | |
| 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 179 | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | | | | | | | | | | | | | | | |
| 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 182 | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | | | | | | | | | | | | | | | |
| Article 185 | 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 | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | | | | | | | | | | | | | | | |
| Article 192(2) | 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; | CAO Article 216   Forgery, breakage, mutilation or loss of seals, stamps and other marks affixed or recognised by customs authorities | NO | YES | Negligence or intent | YES | NO | Fine | From 200 euros to 1100 euros |  |  | (see comment 4) | (see comment 3) | Possible (see comment 1) | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
| Article 211 | 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; | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | Covered by infringement to Article 15 (2)(a) and Article 15 (CC Article 300) | | | | | | | | | | | | | | | |
| Article 233(1)(a) | 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; | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | CAO Article 215   2. Violations of requirements concerning activities in free zones, customs warehouses and temporary storage facilities | NO | YES | Negligence or intent | YES | NO | Fine | From 1400 euros to 3000 euros |  |  | (see comment 4) | (see comment 3) | Not possible | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
| Article 242 | Removal of goods from customs supervision; | CAO Article 215   4. Removal of goods placed under customs supervision from free zones, customs warehouses, temporary storage places without customs authorisation | NO | YES | Negligence or intent | YES | NO | Fine | From 2800 euros to 6000 euros |  | Confiscation of goods may also be applied together with a fine. | (see comment 4) | (see comment 3) | Not possible | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Confiscation of goods |  |  |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | CAO Article 215  2. Violations of requirements concerning activities in free zones, customs warehouses and temporary storage facilities     3. Failure to comply with accounting procedures relating to the holding, treatment or processing, purchase or sale of goods in free zones, customs warehouses and temporary storage facilities     4. Removal of goods placed under customs supervision from free zones, customs warehouses, temporary storage places without customs authorisation | NO | YES | Negligence or intent | YES | NO | Fine | 2. From 1400 euros to 3000 euros  3. From 2000 euros to 4000 euros  4. From 2800 euros to 6000 euros |  | 4. Confiscation of goods may also be applied together with a fine. | (see comment 4) | (see comment 3) | Not possible | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | 4. Confiscation of goods |  |  |  |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Covered by infringement to Article 241 | Covered by infringement to Article 241 | | | | | | | | | | | | | | | |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | Covered by infringement to Article 241 and Article 127 | Covered by infringement to Article 241 and Article 127 | | | | | | | | | | | | | | | |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Article 245 | 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 | Covered by infringement to Article 241   Covered by infringement to Article 15 (CC 300)   Covered by infringement to Article 51 (CC 182) | Covered by infringement to Article 241   Covered by infringement to Article 15 (CC 300)   Covered by infringement to Article 51 (CC 182) | | | | | | | | | | | | | | | |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Covered by infringement to Article 135 (1) Covered by infringement to Article 127 | Covered by infringement to Article 135 (1) Covered by infringement to Article 127 | | | | | | | | | | | | | | | |
| 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 | Covered by infringement to Article 139 (CAO Article 208 and CC Article 199) and Article 135 (1)  and   CAO Article 210   1. Failure of vehicles entering the customs territory of the European Union or leaving the customs territory of the European Union through a border inspection post of the Republic of Lithuania, where a customs office is located, to stop at a customs office or other place designated by the customs authorities for the purpose of carrying out a customs control,     2. The administrative offence foreseen in Paragraph 1 of this Article committed repeatedly, | NO | YES | Negligence or intent | YES | NO | Fine | 1. From 500 euros to 1000 euros  2. From 1000 euros to 2000 euros |  |  | (see comment 4) | (see comment 3) | Possible for 1. (see comment 1) | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
| Article 267(2) | 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; | Covered by infringement to Article 51 (CC Article 182) and Article 139 (CAO Article 208 and CC Article 199) | Covered by infringement to Article 51 (CC Article 182) and Article 139 (CAO Article 208 and CC Article 199) | | | | | | | | | | | | | | | |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Covered by infringement to Article 127 | Covered by infringement to Article 127 | | | | | | | | | | | | | | | |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Covered by infringement to Article 135 (1) | Covered by infringement to Article 135 (1) | | | | | | | | | | | | | | | |
| Other customs infringements you consider relevant Article 134 (1) and 267 (3) point e | Movement of goods which is subject to restrictions, prohibitions or special regimes, in contravention of the established procedures | CAO Article 213   1. Transportation in violation of established procedure of goods, the import, export or transit of which, is permitted only with a valid authorisation, licence or other document and/or the import, export or transit of which is subject to restrictions, prohibitions or special regime, where the value of the illegally transported goods does not exceed five basic amounts of punishments and penalties,     2. Transportation in violation of established procedure of goods, the import, export or transit of which, is permitted only with a valid authorisation, licence or other document and/or the import, export or transit of which is subject to restrictions, prohibitions or special regime, where the value of the illegally transported goods exceeds five basic amounts of punishments and penalties, but does not exceed fifty basic amounts of punishments and penalties,     3. Transportation in violation of established procedure of goods, the import, export or transit of which, is permitted only with a valid authorisation, licence or other document and/or the import, export or transit of which is subject to restrictions, prohibitions or special regime, where the value of the illegally transported goods exceeds fifty basic amounts of punishments and penalties,     CAO Article 141   Violation of the rules on licensing or control of exports, imports, transit and brokering of strategic goods | NO | YES | Negligence or intent | YES | NO | Fine | CAO Article 213   1. From 40 euros to 120 euros  2. From 390 euros to 1200 euros  3. From 1200 euros to 3900 euros  CAO Article 141  From 90 euros to 170 euros for persons and from 300 euros to 560 euros for heads of economic entities or foreign economic entities and branches of other organizations or other responsible persons |  | Warning or a fine for CAO Article 213    1. Confiscation of goods for CAO Article 213 1., 2. and 3. may be applied together with a fine. | (see comment 4) | (see comment 3) | Possible for CAO Article 213 1. and 2.   and for CAO Article 141 (See comment 1) | 2 years | 2 years | The decision to impose an administrative penalty must be enforced within three months of its adoption |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Warning for CAO Article 213 1.   Confiscation of goods for CAO 213 1., 2. and 3. |  |  |  |  |  |  |  |  |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [19](#footnote19) | Legal nature (C / A) | | Negligence/Intent | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 259 LGDA. The following shall be liable to a fine of between EUR 250 and EUR 625, but may not be less than ten times the amount of any duties and taxes evaded:   1° any person who, with the intention of deceiving the customs, produces or arranges for the production of false, false or inaccurate documents;   2° the person who issues false, false, false or incorrect certificates, invoices or documents intended to deceive customs.   In addition, the offender shall be punished by imprisonment of between 8 and 30 days. Where the offender has seriously damaged the financial interests of the European Union, he shall be punished by imprisonment of between 4 months and 5 years.  The financial interests of the European Union must in any event be regarded as seriously harmed when the damage amounts to more than EUR 100 000. | YES | NO | intention | YES | YES | Fine | EUR 250-625 without being < the evaded duties x10 | EUR 250-625 without being < the evaded duties x10 | The criminal fine is imposed by the judge in view of the circumstances of the case | serious damage to the financial interests of the European Union; damage of more than EUR 100 000 | no intention to fraud, material error, negligence | Article 263. LGDA It may be settled by the administration or on the basis of its authorisation, as regards the fine, confiscation, closure of factories, factories or workshops, in respect of any infringement of this law, and of the special excise laws, all and as many times as the case is accompanied by mitigating circumstances, or it may reasonably be assumed that the offence is to be attributed to negligence or error rather than to the intention of premeditated fraud. | Article 202 LGDA Where, after the completion of the certificate of verification, the officials establish, within three years of the date on which the amount initially required of the person liable for payment was entered in the accounts, or, if no entry in the accounts has been made, from the date on which the tax debt was incurred, that the excise duty or excise duty legally owed on goods declared has not been collected in full or has not been collected in full, the excise duty or excise duty evaded must be paid by the person liable for payment of that duty, either primarily or in the alternative, or by his persons entitled under him.   The period referred to in subparagraph 1 shall be ten years where the act giving rise to the tax debt referred to in subparagraph 1 is liable to give rise to criminal court proceedings. | Article 638. Code of Criminal Procedure    In the cases set out in the previous article, and in accordance with the time distinctions laid down therein, the duration of the limitation period (for prosecution) will be reduced to five years, if it is a criminal offence liable to be punished correctly. | Article 669. Code of Criminal Procedure  (1) the Attorney General is responsible for the enforcement of sentences handed down by criminal courts in accordance with the terms and conditions of the law.   (2) proceedings for the recovery of fines and confiscations may be brought on behalf of the Attorney General by the Director of the Administration of Registration and Areas, who shall send the Prosecutor General of State by 31 December each year a record of the state of execution of the judgments and judgments transmitted to him.     (3) the civil party shall continue to enforce the judgment in so far as it is concerned. | fine may not be less than ten times the amount of duties and taxes evaded |
|  |  |  |  |  |  |  |  | Imprisonement | 8 to 30 days or 4 months to 5 years | N/A |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Article 201 LGDA. (1) except in cases determined by the King, the invoice and all other documents necessary for the application of the provisions governing the customs procedure for which the goods are declared shall be attached to the customs declaration. The King may instruct the Minister for Finance to implement this paragraph.  (2) at the request of a customs and excise officer of at least the grade of deputy verifier, the declarant, the importer, the exporter and the consignee of goods declared for any customs procedure shall be required to produce all documents and correspondence and to provide all information relating to those goods orally or in writing, where such communication is deemed necessary for the verification of the particulars of the customs declaration.  Where the documents referred to in the first subparagraph are kept, drawn up, issued, received or stored by means of a computerised system, those officials shall have the right to have the data recorded on computer media communicated in legible and intelligible form. Such officers may also require the person referred to in subparagraph 1 to carry out, in their presence and on his equipment, copies, in the form they wish, of all or part of the abovementioned data, as well as any data-processing operations deemed necessary for verifying the correct collection of the tax.   (3) refusal to produce or supply the documents and information referred to in paragraphs 1 and 2 shall be punishable by a fine of between EUR 25 and EUR 250. Article 203. LGDA (1) Importers, exporters and all persons directly or indirectly interested in the import or export of goods shall be required to communicate, without movement, whenever required by customs and excise officers of at least the rank of assistant verifier, their invoices, invoices, copies of letters, cash books, inventory books and all books, registers, documents and correspondence relating to their commercial or professional activity, the production of which is deemed necessary. However, in the case of credit institutions, bankers and foreign exchange agents, the documents referred to above may be required only with special authorisation from the Director of Customs and Excise.  The provisions of Article 201(2) (2) shall apply.  Either (2) Those officials shall also have the right to take copies of or retain documents and correspondence which establish or assist in establishing a customs or excise offence. Of the documents retained, they shall draw up an inventory of which they shall send a copy, signed by them, to the owner or holder.  Where the documents referred to in the preceding paragraph are kept by means of a computerised system, officials shall have the right to have copies of those documents given in the form they wish.   Infringements of the provisions of paragraph 1 and the impediments to the exercise of the rights conferred on agents by subsection (2) shall be punishable by a fine of between EUR 25 and EUR 250. | YES | NO | both are possible | yes | yes | Fine | 25 - 250 euros | 25 - 250 euros | The criminal fine is imposed by the judge in view of the circumstances of the case | N/A | no intention to fraud, material error, negligence | idem | idem | idem | idem | n/a |
| article 15(2)(a) | 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; | Article 236. LGDA (1) Any goods presented for inspection or verification on the basis of documents obtained for that purpose, declaration of release for consumption, or other, and which, by their comparison with the contents of the document, will be deemed to have been declared under a false name, that is to say, by indicating one species for another, will be seized and confiscated.  Either (2) In the case of export of excise goods, the person making the declaration will also incur a fine of between five and ten times the sum which he has attempted to obtain fraudulently from the landfill.  Article 237. The same seizure and confiscation shall be made in respect of the part or parts of the goods which, as a result of the confrontation referred to in Article 236, will be recognised as having been declared only in part, albeit otherwise under their true name.  Article 238. (1) it is understood, however, that the confiscation of the said goods will extend only to the undeclared part, where that part does not exceed one twelfth of all the goods of the same kind entered on the document; however, such confiscation may be replaced by a fine equal to twice the duty on the undeclared party, provided that the declarant, or someone on his part, makes a request in writing within 14 days of the seizure, to the collector in whose jurisdiction the seizure took place and, subject to the obligation to pay less of the duties paid, depending on the destination of import, export or transit given to the goods in the declaration, and also on payment of the costs which have taken place.  (2) if the undeclared part exceeds one twelfth of the mass, paragraph 1 shall apply, provided that confiscation may only be replaced by a fine equal to one tenth of the duty due for the entire undeclared part.  Article 245. If a seizure has taken place solely because of the absence or difference in the marks, numbers or figures, and it also finds that the goods seized are the same as those declared and that no fraud is discovered there, they will be released against payment of costs | Yes | NO | negligence | Yes | YES | Fine (238) | 2x or 10x the rights on the undeclared part | 2x or 10x the rights on the undeclared part | idem | (238) if the undeclared part exceeds 1/12e of the whole species | no intention to fraud, material error, negligence | idem | idem | idem | idem | Article 245. If a seizure has taken place solely because of the absence or difference in the marks, numbers or figures, and it also finds that the goods seized are the same as those declared and that no fraud is discovered there, they will be released against payment of costs. Note: costs = import duties and taxes |
|  |  |  |  |  |  |  |  | Seizure and confiscation (236 + 237). Confiscation is limited to undeclared goods. Confiscation may be replaced on application by a fine, the amount of which depends on whether or not the goods which have been declared only in part but for the remainder under the correct description exceed 1/12e of the same type as a whole. | / | / |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Article 241. (1) in the case of import of any kind, the required documents must always accompany the goods until they arrive at the place of final unloading or at the warehouse, and until verification has taken place; they must also accompany them in the event of export and transit, in order to be immediately represented during the journey at the request of the officials for verification.   (2) if, however, in the event of seizure for lack of a document, and consequently under Article 224, it is proved to the receiver in whose jurisdiction it was established within the following fourteen days at the latest, that prior to the seizure, customs clearance or declaration of the goods has actually taken place and a related document has been issued, the seizure shall be released for the amount of the costs, and the master or carrier shall only incur a fine of EUR 25 for each document missing.   (3) where such proof cannot be established in respect of a few items in particular, or only a few packages, of any cargo or load, the master or carrier shall be liable to a fine of between five and ten times the excise duty and excise duty on the undeclared goods and that part of the cargo or load shall be seized and confiscated, while the provisions of Articles 233 and 234 shall continue to apply in the case of a general declaration made on importation by sea.   Article 244. Carriers and declarants who, on exit, fail to show and hand over to the last office, for verification and removal, the documents relating to the goods they carry, shall be fined EUR 50 for each document selected. | YES | NO | negligence | Yes | Yes | Fine | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241) | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241) | idem | lack of proof that the declaration has taken place | no intention to fraud, material error, negligence | idem | idem | idem | idem | / |
|  |  |  |  |  |  |  |  | Fine | on exit: EUR 50 per missing document (244) | on exit: EUR 50 per missing document (244) |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Catch all Article 261. Offences shall be punishable by a fine of between EUR 125 and EUR 1,250, provided that they are not punished by any other customs and excise penalty, where:   — regulations and decisions of a general nature of the Council or the Commission of the European Union;   — orders adopted pursuant to Article 11(1);   — generally speaking, customs and excise laws and decrees.   The goods which are the subject of these offences are seized and confiscated. | YES | NO | negligence | Yes | Yes | Fine | 125-1250 euros | 125-1250 euros | idem | / | idem | idem | idem | idem | idem | / |
|  |  |  |  |  |  |  |  | other | seizure and confiscation | seizure and confiscation |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | Catch all Article 261. Offences shall be punishable by a fine of between EUR 125 and EUR 1,250, provided that they are not punished by any other customs and excise penalty, where:   — regulations and decisions of a general nature of the Council or the Commission of the European Union;   — orders adopted pursuant to Article 11(1);   — generally speaking, customs and excise laws and decrees.   The goods which are the subject of these offences are seized and confiscated. | YES | NO | negligence | YES | YES | Fine | idem | idem | idem | / | idem | idem | idem | idem | idem | / |
| Article 51 | 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; | Catch all Article 261. Offences shall be punishable by a fine of between EUR 125 and EUR 1,250, provided that they are not punished by any other customs and excise penalty, where:   — regulations and decisions of a general nature of the Council or the Commission of the European Union;   — orders adopted pursuant to Article 11(1);   — generally speaking, customs and excise laws and decrees.   The goods which are the subject of these offences are seized and confiscated. | YES | NO | negligence | YES | YES | Fine | idem | idem | idem | / | idem | idem | idem | idem | idem | / |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Article 202. (1) where, after the completion of the certificate of verification, the officials establish, within three years of the date on which the amount initially required of the person liable for payment was entered in the accounts, or, if no entry in the accounts has been made, from the date on which the tax debt was incurred, that, as a result of an act liable to give rise to criminal court proceedings, the duty or excise duty legally owed on goods declared has not been collected in full or has not been collected in full, the excise duty or excise duty evaded must be paid by the person liable to pay those duties, either primarily or alternatively, or by his successors in title.   (2) the persons referred to in paragraph 1 shall be liable to a fine of between five and ten times the rights. In the event of a repeat offence, they shall also be punishable by imprisonment of between eight days and one month, without the application of Article 228.   (3) where the persons referred to in subsection 1 have committed the offence with fraudulent intent, they shall also be punished with imprisonment of between eight days and one month.   Where the persons referred to in paragraph 1 have committed the offence with fraudulent intent and have seriously damaged the financial interests of the European Union, they shall be punished by imprisonment of between 4 months and 5 years.   The financial interests of the European Union must in any event be regarded as seriously harmed when the damage amounts to more than EUR 100 000. | YES | NO | negligence | yes | YES | Fine | 5-10x entitlements | 5-10x entitlements | idem | Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000) | idem | idem | idem | idem | idem | fraudulent intent adds a prison sentence as a serious damage to the EU’s financial interests |
|  |  |  |  |  |  |  |  | Imprisonement | 8 days - 1 months / 4 months - 5 years | N/A |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Article 224. The provisions of Articles 220, 221 and 222 shall apply to the movement of goods carried without a valid document within the radius and, in addition, to the movement of any goods in respect of which it may be established in any way that they have been removed from the prescribed declaration in respect of import, export, transit or transport, except, however, that, in the case of excise goods, the fines and penalties laid down by the special laws will apply only in the cases provided for in those laws which do not relate to fraudulent importation or exportation. | YES | NO | negligence | yes | yes | Fine | 5-10x rights, x2 if repeated | 5-10x rights, x2 if repeated | idem | Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000) | idem | idem | idem | idem | idem | fraudulent intent increases prison sentence. If prohibited, the fine = 1-2x value |
|  |  |  |  |  |  |  |  | Imprisonement | minimum 4 months - 1 year max / 4 months - 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | seizure and confiscation | seizure and confiscation |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | Article 261. Offences shall be punishable by a fine of between EUR 125 and EUR 1,250, provided that they are not punished by any other customs and excise penalty, where:   — regulations and decisions of a general nature of the Council or the Commission of the European Union;   — orders adopted pursuant to Article 11(1);   — generally speaking, customs and excise laws and decrees.   The goods which are the subject of these offences are seized and confiscated. | YES | NO | negligence | yes | yes | Fine | 125-1250 euros | N/A | idem | / | idem | idem | idem | idem | idem | / |
|  |  |  |  |  |  |  |  | other | seizure and confiscation | seizure and confiscation |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Article 261. Offences shall be punishable by a fine of between EUR 125 and EUR 1,250, provided that they are not punished by any other customs and excise penalty, where:   — regulations and decisions of a general nature of the Council or the Commission of the European Union;   — orders adopted pursuant to Article 11(1);   — generally speaking, customs and excise laws and decrees.   The goods which are the subject of these offences are seized and confiscated. | YES | NO | negligence | yes | yes | Fine | 125-1250 euros | N/A | idem | / | idem | idem | idem | idem | idem | / |
|  |  |  |  |  |  |  |  | other | seizure and confiscation | seizure and confiscation |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Article 114. (1) any deviation of the designated lane to cross the radius of customs; any omission with regard to the requirement to present the transit document to the offices indicated therein; any change in undeclared or authorised means of transport; any unloading of goods within this radius, and before the start of the verification at the office of destination; any breakage, break or alteration, either whole or in part, of the seals or twine to which they are attached, or to which they are attached, shall give rise to the payment of duty and excise duty and shall result in the cancellation of transit, and thereafter at the expense of the master or carrier, a fine of between one and twice the duties, of the amounts to be granted on import or export or of excise duty, whichever is higher, on all the goods mentioned in the document. The fine shall be between half of the value and the total value of the goods, if prohibited on entry, and EUR 125, if free.   (2) if it is recognised that the breaking, breaking or tampering of the seals or twine is the effect of an accident of which the person concerned has informed the officials before the start of the check, and if, moreover, there is no evidence of fraud, the fine shall be only EUR 125 per transport, and the collector may authorise the continuation of the transit after, where necessary, a further verification and affixing of seals or stamps has been carried out; this is mentioned in the document.   (3) no fine shall be imposed for unloading the goods, changing the means of transport and breaking, breaking or tampering with seals or twine resulting from an accident, if it is recognised as being due to force majeure duly recorded in accordance with Articles 97 and 98. | YES | NO | both are possible | yes | yes | Fine | 125 euros ou moitié - totalité de la valeur si marchandise prohibée | 125 euros ou moitié - totalité de la valeur si marchandise prohibée | idem | / | idem + force majeure | idem | idem | idem | idem | / |
| Article 135(2) | 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; | N/A - LU has no land border with a third country | | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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; | Art. 114 | YES | NO | both are possible | YES | YES | Fine | EUR 125 or half — total value if prohibited goods | 125 euros ou moitié - totalité de la valeur si marchandise prohibée | idem | / | idem + force majeure | idem | idem | idem | idem | / |
| Article 139 | 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 | Article 224. The provisions of Articles 220, 221 and 222 shall apply to the movement of goods carried without a valid document within the radius and, in addition, to the movement of any goods in respect of which it may be established in any way that they have been removed from the prescribed declaration in respect of import, export, transit or transport, except, however, that, in the case of excise goods, the fines and penalties laid down by the special laws will apply only in the cases provided for in those laws which do not relate to fraudulent importation or exportation. | YES | NO | negligence | YES | yES | Fine | 5-10x rights, x2 if repeated | 5-10x rights, x2 if repeated | idem | Recidivism/fraudulent intent/serious damage to the EU’s financial interests (EUR 100 000) | no intention to fraud, material error, negligence | idem | idem | idem | idem | fraudulent intent increases prison sentence. If prohibited, the fine = 1-2x value |
|  |  |  |  |  |  |  |  | Imprisonement | minimum 4 months - 1 year max / 4 months - 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | seizure and confiscation | seizure and confiscation |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | same as article 139 above | | | | | | | | | | | | | |  |  |  |
| Article 140 | 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; | Art. 235. (1) Tout déchargement ou chargement opéré sans le document requis, entraîne la saisie et la confiscation des marchandises chargées ou déchargées ; et contre le capitaine ou transporteur contrevenant une amende comprise entre cinq et dix fois les droits et accises sur les mêmes marchandises.  (2) Tout déchargement ou chargement fait en vertu de document obtenu à cet effet, mais sans qu'il constate par l'annotation des agents lors de la vérification, apposée sur ce document, que l'opération a eu lieu en leur présence, ou qu'ils en ont été prévenus, ainsi que tout allégement ou enlèvement de bord avec document, mais opéré d'une manière différente de celle prescrite par la présente loi emporte pour le capitaine ou transporteur une amende égale à celle prévue au paragraphe 1er. Ensuite les marchandises subiront une exacte et stricte vérification et pourront à cette fin être déplacées et retenues pendant la durée de temps nécessaire.  (3) Les transporteurs encourront une amende de 25 euros pour chaque colis de marchandises, ou tête de bétail, dont ils effectueront le transport en vertu d'un document qui n'aura pas été, au préalable, signé par les agents, pour preuve que la vérification a eu lieu. | YES | NO | negligence | YES | YES | Fine | 5-10x entitlements | 5-10x entitlements | idem | n/a | idem | idem | idem | idem | idem | fine of EUR 25 per package for which the document is not previously signed by the customs officials |
| Article 145(2) | 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; | Article 201. (1) except in cases determined by the King, the invoice and all other documents necessary for the application of the provisions governing the customs procedure for which the goods are declared shall be attached to the customs declaration. The King may instruct the Minister for Finance to implement this paragraph.   (2) at the request of a customs and excise officer of at least the grade of deputy verifier, the declarant, the importer, the exporter and the consignee of goods declared for any customs procedure shall be required to produce all documents and correspondence and to provide all information relating to those goods orally or in writing, where such communication is deemed necessary for the verification of the particulars of the customs declaration.   Where the documents referred to in the first subparagraph are kept, drawn up, issued, received or stored by means of a computerised system, those officials shall have the right to have the data recorded on computer media communicated in legible and intelligible form. Such agents may also require the person referred to in subparagraph 1 to carry out, in their presence and on his equipment, copies, in the form they wish, of all or part of the abovementioned data, as well as any data-processing operations deemed necessary for verifying the correct collection of the tax.   (3) refusal to produce or supply the documents and information referred to in paragraphs 1 and 2 shall be punishable by a fine of between EUR 25 and EUR 250. | YES | NO | both are possible | yes | yes | Fine | 24 - 250 euros | 25 - 250 euros | idem | idem | idem | idem | idem | idem | idem | / |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Article 261. Offences shall be punishable by a fine of between EUR 125 and EUR 1,250, provided that they are not punished by any other customs and excise penalty, where:   — regulations and decisions of a general nature of the Council or the Commission of the European Union;   — orders adopted pursuant to Article 11(1);   — generally speaking, customs and excise laws and decrees.   The goods which are the subject of these offences are seized and confiscated. | Yes | NO | negligence | yes | yes | Fine | 125-1250euros | 125-1250euros | idem | idem | idem | idem |  |  |  |  |
|  |  |  |  |  |  |  |  | other | seizure and confiscation | seizure and confiscation |  |  |  |  |  |  |  |  |
| Article 149 | 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; | same as Article 261 LGDA idem | | | | | | | | | | | | | | | | |
| Articles 158(3) | Removal of goods from customs supervision; | same as Article 261 LGDA idem | | | | | | | | | | | | | | | | |
| Articles 163 | Providing customs authorities with false information or documents required by those | Article 259. The following shall be liable to a fine of between EUR 250 and EUR 625, but may not be less than ten times the amount of any duties and taxes evaded:   1° any person who, with the intention of deceiving the customs, produces or arranges for the production of false, false or inaccurate documents;   2° the person who issues false, false, false or incorrect certificates, invoices or documents intended to deceive customs.      In addition, the offender shall be punished by imprisonment of between 8 and 30 days. When the offender has seriously damaged the financial interests of the European Union, he is punished by imprisonment of between 4 months and 5 years.   The financial interests of the European Union must in any event be regarded as seriously harmed when the damage amounts to more than EUR 100 000. | YES | NO | intention | YES | YES | Fine | EUR 250-625 without being < the evaded duties x10 | EUR 250-625 without being < the evaded duties x10 | idem | serious damage to the EU’s financial interests | idem | idem | idem | idem | idem | Damage to the EU’s financial interests is considered serious if damage > EUR 100 000 |
|  |  |  |  |  |  |  |  | Imprisonement | 8-30 days ou 4 months-5 years | N/A |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Article 241. (1) in the case of import of any kind, the required documents must always accompany the goods until they arrive at the place of final unloading or at the warehouse, and until verification has taken place; they must also accompany them in the event of export and transit, in order to be immediately represented during the journey at the request of the officials for verification.   (2) if, however, in the event of seizure for lack of a document, and consequently under Article 224, it is proved to the receiver in whose jurisdiction it was established within the following fourteen days at the latest, that prior to the seizure, customs clearance or declaration of the goods has actually taken place and a related document has been issued, the seizure shall be released for the amount of the costs, and the master or carrier shall only incur a fine of EUR 25 for each document missing.   (3) where such proof cannot be established in respect of a few items in particular, or only a few packages, of any cargo or load, the master or carrier shall be liable to a fine of between five and ten times the excise duty and excise duty on the undeclared goods and that part of the cargo or load shall be seized and confiscated, while the provisions of Articles 233 and 234 shall continue to apply in the case of a general declaration made on importation by sea.   Article 244. Carriers and declarants who, on exit, fail to show and hand over to the last office, for verification and removal, the documents relating to the goods they carry, shall be fined EUR 50 for each document selected. | YES | NO | negligence | YES | YES | Fine | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241) | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241) | idem | / | idem | idem | idem | idem | idem |  |
|  |  |  |  |  |  |  |  | other | seizure and confiscation of the undeclared party | seizure and confiscation of the undeclared party |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | Article 201. (1) except in cases determined by the King, the invoice and all other documents necessary for the application of the provisions governing the customs procedure for which the goods are declared shall be attached to the customs declaration. The King may instruct the Minister for Finance to implement this paragraph.   (2) at the request of a customs and excise officer of at least the grade of deputy verifier, the declarant, the importer, the exporter and the consignee of goods declared for any customs procedure shall be required to produce all documents and correspondence and to provide all information relating to those goods orally or in writing, where such communication is deemed necessary for the verification of the particulars of the customs declaration.   Where the documents referred to in the first subparagraph are kept, drawn up, issued, received or stored by means of a computerised system, those officials shall have the right to have the data recorded on computer media communicated in legible and intelligible form. Such agents may also require the person referred to in subparagraph 1 to carry out, in their presence and on his equipment, copies, in the form they wish, of all or part of the abovementioned data, as well as any data-processing operations deemed necessary for verifying the correct collection of the tax.   (3) refusal to produce or supply the documents and information referred to in paragraphs 1 and 2 shall be punishable by a fine of between EUR 25 and EUR 250. | YES | NO | both are possible | yes | YES | Fine | 25-250 euros | 25-250 euros | idem | / | idem | idem | idem | idem | idem | / |
| Article 166 | 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, | Article 259. The following shall be liable to a fine of between EUR 250 and EUR 625, but may not be less than ten times the amount of any duties and taxes evaded:   1° any person who, with the intention of deceiving the customs, produces or arranges for the production of false, false or inaccurate documents;   2° the person who issues false, false, false or incorrect certificates, invoices or documents intended to deceive customs.      In addition, the offender shall be punished by imprisonment of between 8 and 30 days. When the offender has seriously damaged the financial interests of the European Union, he is punished by imprisonment of between 4 months and 5 years.   The financial interests of the European Union must in any event be regarded as seriously harmed when the damage amounts to more than EUR 100 000. | YES | NO | intention | yes | yes | Fine | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | EUR 250-625 without being < the evaded duties x10 | idem | serious damage to the EU’s financial interests | idem | idem | idem | idem | idem | Damage to the EU’s financial interests is considered serious if damage > EUR 100 000 |
|  |  |  |  |  |  |  |  | Imprisonement | 8 days -30 days or 4 months -5 years |  |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | Article 220. (1) any master of a ship or boss of any vessel, any haulier, driver, carrier, and any other person who, on entry or exit, would attempt to avoid making, either at the first or at any other office where this should take place, the required declarations, and thus seek to evade the rights of the Treasury, shall be liable to imprisonment of not less than four months and not more than one year if a deposit is found prohibited by the laws in force.   (2) a person who commits the offences defined in paragraph 1 with a fraudulent intent or intent to cause harm and whether those offences are committed in the context of serious tax fraud, organised or otherwise, or has or would have seriously harmed the financial interests of the European Union and any person who is re-offending shall be punished by imprisonment of between 4 months and 5 years.   The financial interests of the European Union must in any event be regarded as seriously harmed when the damage amounts to more than EUR 100 000. | YES | NO | intention | yes | yes | Fine | Art 221: 5-10x droits fraudés si marchandise prohibée 1-2x valeur | Art 221: 5-10x droits fraudés si marchandise prohibée 1-2x valeur | idem | serious damage to the EU’s financial interests | idem | idem | idem | idem | idem | Damage to the EU’s financial interests is considered serious if damage > EUR 100 000 |
|  |  |  |  |  |  |  |  | Imprisonement | 4 months -1year ou 4 months -5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Art 221 +222 : seizure and confiscation | Art 221 +222 : seizure and confiscation |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | rticle 241. (1) in the case of import of any kind, the required documents must always accompany the goods until they arrive at the place of final unloading or at the warehouse, and until verification has taken place; they must also accompany them in the event of export and transit, in order to be immediately represented during the journey at the request of the officials for verification.   (2) if, however, in the event of seizure for lack of a document, and consequently under Article 224, it is proved to the receiver in whose jurisdiction it was established within the following fourteen days at the latest, that prior to the seizure, customs clearance or declaration of the goods has actually taken place and a related document has been issued, the seizure shall be released for the amount of the costs, and the master or carrier shall only incur a fine of EUR 25 for each document missing.   (3) where such proof cannot be established in respect of a few items in particular, or only a few packages, of any cargo or load, the master or carrier shall be liable to a fine of between five and ten times the excise duty and excise duty on the undeclared goods and that part of the cargo or load shall be seized and confiscated, while the provisions of Articles 233 and 234 shall continue to apply in the case of a general declaration made on importation by sea.   Article 244. Carriers and declarants who, on exit, fail to show and hand over to the last office, for verification and removal, the documents relating to the goods they carry, shall be fined EUR 50 for each document selected. | YES | NO | negligence | yes | yes | Fine | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241) | or seizure or EUR 25 per missing document if customs clearance has taken place, otherwise fine 5-10x duties on the undeclared party + seizure and confiscation of the undeclared party (241) | idem | / | idem | idem | idem | idem | idem | / |
|  |  |  |  |  |  |  |  | other | seizure and confiscation of the undeclared party | seizure and confiscation of the undeclared party |  |  |  |  |  |  |  |  |
| Article 177 (simplification différentes sous positions tarifaires) | 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 | Article 259. The following shall be liable to a fine of between EUR 250 and EUR 625, but may not be less than ten times the amount of any duties and taxes evaded:   1° any person who, with the intention of deceiving the customs, produces or arranges for the production of false, false or inaccurate documents;   2° the person who issues false, false, false or incorrect certificates, invoices or documents intended to deceive customs.      In addition, the offender shall be punished by imprisonment of between 8 and 30 days. When the offender has seriously damaged the financial interests of the European Union, he is punished by imprisonment of between 4 months and 5 years.   The financial interests of the European Union must in any event be regarded as seriously harmed when the damage amounts to more than EUR 100 000. | YES | NO | intention | yes | yes | Fine | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | EUR 250-625 fine may not be less than ten times the amount of duties and taxes evaded | idem | lésion grave des intérêts financiers de l'UE | idem | idem | idem | idem | idem | Damage to the EU’s financial interests is considered serious if damage > EUR 100 000 |
|  |  |  |  |  |  |  |  | Imprisonement | 8 days -30 days ou 4 months-years | N/A |  |  |  |  |  |  |  |  |
| Article 179 (centralised clearance) | 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 | same as Article 259 LGDA idem | | | | | | | | | | | | | | | | |
| Article 182 (EIDR) | 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 | same as Article 259 LGDA idem | | | | | | | | | | | | | | | | |
| Article 185 (self assessment) | 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 | same as Article 259 LGDA idem | | | | | | | | | | | | | | | | |
| Article 192(2) | 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; | Article 114. (1) any deviation of the designated lane to cross the radius of customs; any omission with regard to the requirement to present the transit document to the offices indicated therein; any change in undeclared or authorised means of transport; any unloading of goods within this radius, and before the start of the verification at the office of destination; any breakage, break or alteration, either whole or in part, of the seals or twine to which they are attached, or to which they are attached, shall give rise to the payment of duty and excise duty and shall result in the cancellation of transit, and thereafter at the expense of the master or carrier, a fine of between one and twice the duties, of the amounts to be granted on import or export or of excise duty, whichever is higher, on all the goods mentioned in the document. The fine shall be between half of the value and the total value of the goods, if prohibited on entry, and EUR 125, if free.   (2) if it is recognised that the breaking, breaking or tampering of the seals or twine is the effect of an accident of which the person concerned has informed the officials before the start of the check, and if, moreover, there is no evidence of fraud, the fine shall be only EUR 125 per transport, and the collector may authorise the continuation of the transit after, where necessary, a further verification and affixing of seals or stamps has been carried out; this is mentioned in the document.   (3) no fine shall be imposed for unloading the goods, changing the means of transport and breaking, breaking or tampering with seals or twine resulting from an accident, if it is recognised as being due to force majeure duly recorded in accordance with Articles 97 and 98. | YES | NO | both are possible | YES | YES | Fine | EUR 125 or half — total value if prohibited goods | EUR 125 or half — total value if prohibited goods | idem | / | idem + force majeure | idem | idem | idem | idem | / |
| Article 211 | 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; | same as Article 259 LGDA idem | | | | | | | | | | | | | | | | |
| Article 233(1)(a) | 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; | Article 115. (1) any false transit declaration recognised at the office of departure shall be punishable by the same penalties as if the goods were declared for consumption.   (2) if, at the time of verification within the customs radius or at the office of destination, it is recognised that the goods show a difference in quantity, that they have undergone any alteration, mixing or substitution; they are in other quality, species, origin or nature; that they no longer bear the stamps affixed there at that office, the entire part included in the same document shall be confiscated and the declarant, master or other carriers shall incur jointly and severally, and unless they bring an action against each other, a fine of between one and twice the duties, the amounts to be granted on import or export or twice the excise duty, whichever is higher. The fine shall be between half of the value of the goods and the total value of the goods, if prohibited on entry, and EUR 125 if they are free.   (3) where, as a result of transhipment, change of means of transport or for any other reason, several transit documents have been made applicable to the same consignment, they shall be considered, in respect of differences recognised as forming only one document.   (4) if there is no doubt as to identity, the difference in quantity is less than 5 p.p., the fine referred to in paragraph 2 shall be calculated on the basis of the quantity forming the difference. In that case, transit may continue, and the certificate of verification shall record the difference, so that the recipient of the office of issue collects the fine, and the import duty or excise duty, if the difference is less, and the export duty if it is in addition.      Article 257. (1) where a transit document, temporary or temporary relief from duty, dispatch to warehouse or temporary storage facility, export with discharge of excise duty or any other customs or excise document for which discharge or representation at the issuing office is prescribed is not represented or discharged at that office within the specified period or is represented there without the required discharge or equivalent, the holder or transferee of the document shall incur a fine of EUR 125 to EUR 375, without prejudice to payment of the duties applicable to the goods in the document and, in addition, in the case of foreign goods which, on entry, are subject to a prohibition, restriction or control — payment of between half of the value of the goods and the total value of the goods.   (2) in the same cases, if the goods are dispatched under the escort of the railway agents, the fine from EUR 125 to EUR 375 shall be imposed on the railway authorities, companies or companies, except in their action against whom they are entitled.   (3) any person who, without prior authorisation from the Customs and Excise Administration, gives or attempts to assign to the goods which are the subject of the customs documents referred to in paragraph 1 a destination other than that expressly indicated therein shall be punishable by the penalties provided for, as the case may be, by Article 157, Articles 220 to 225, 227 and 277 or by Article 231. | YES | NO | negligence | YES | YES | Fine | 1X-2X duties; if prohibited goods: half — total value, otherwise EUR 125 if free goods | 1X-2X duties; if prohibited goods: half — total value, otherwise EUR 125 if free goods | idem | / | If difference in quantity < 5 % the fine is calculated on the difference | idem | idem | idem | idem |  |
|  |  |  |  |  |  |  |  | other | confiscation | confiscation |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Article 261. Offences shall be punishable by a fine of between EUR 125 and EUR 1,250, provided that they are not punished by any other customs and excise penalty, where:   — regulations and decisions of a general nature of the Council or the Commission of the European Union;   — orders adopted pursuant to Article 11(1);   — generally speaking, customs and excise laws and decrees.   The goods which are the subject of these offences are seized and confiscated. | YES | NO | negligence | YES | YES | Fine | 125-1250 euros | 125-1250 euros | idem | / | / | idem | idem | idem | idem |  |
|  |  |  |  |  |  |  |  | other | seizure and confiscation | seizure and confiscation |  |  |  |  |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Art.261. idem | YES | NO | negligence | YES | YES | Fine | 125-1250 euros | 125-1251 euros | idem | / | / | idem |  |  |  |  |
|  |  |  |  |  |  |  |  | other | seizure and confiscation | seizure and confiscation |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | same as Article 261 LGDA idem | | | | | | | | | | | | | | | | |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Article 254. The establishment or organisation, and the extension or reduction of any factory, without prior information, or without having obtained the requisite permission, in cases where the establishment, increase or reduction cannot take place without special information or permission, in accordance with the provisions of the laws, shall be punishable by a fine of EUR 400 to be borne by the infringing manufacturer; in addition, in the first case, the factories thus established or organised will be demolished, and in the other two cases all will be restored to the same state as before. | YES | NO | negligence | YES | YES | Fine | 400 euros | 400 euros | idem | / | / | idem | idem | idem | idem |  |
|  |  |  |  |  |  |  |  | other | demolition or restoration | demolition or restoration |  |  |  |  |  |  |  |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | Article 257. (1) where a transit document, temporary or temporary relief from duty, dispatch to warehouse or temporary storage facility, export with discharge of excise duty or any other customs or excise document for which discharge or representation at the issuing office is prescribed is not represented or discharged at that office within the specified period or is represented there without the required discharge or equivalent, the holder or transferee of the document shall incur a fine of EUR 125 to EUR 375, without prejudice to payment of the duties applicable to the goods in the document and, in addition, in the case of foreign goods which, on entry, are subject to a prohibition, restriction or control — payment of between half of the value of the goods and the total value of the goods.   (2) in the same cases, if the goods are dispatched under the escort of the railway agents, the fine from EUR 125 to EUR 375 shall be imposed on the railway authorities, companies or companies, except in their action against whom they are entitled.   (3) any person who, without prior authorisation from the Customs and Excise Administration, gives or attempts to assign to the goods which are the subject of the customs documents referred to in paragraph 1 a destination other than that expressly indicated therein shall be punishable by the penalties provided for, as the case may be, by Article 157, Articles 220 to 225, 227 and 277 or by Article 231. | YES | NO | negligence | YES | YES | Fine | EUR 125-375, if prohibited: half — total value | EUR 125-375, if prohibited: half — total value | idem | / | / | idem | idem | idem | idem |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | same as Article 261 LGDA | | | | | | | | | | | | | | | | |
| Article 245 | 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 | same as Article 261 LGDA | | | | | | | | | | | | | | | | |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | same as Article 257 LGDA | | | | | | | | | | | | | | | | |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | same as Article 257 LGDA | | | | | | | | | | | | | | | | |
| Article 263 (déclaration préalable de sortie) | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Article 244. Carriers and declarants who, on exit, fail to show and hand over to the last office, for verification and removal, the documents relating to the goods they carry, shall be fined EUR 50 for each document selected. | YES | NO | negligence | YES | YES | Fine | 50 euros / document | 50 euros / document | provide explanation on how the penalties are applied (only fines, fines and imprisement together, or other penalties and in which cases) | / | / | idem | idem | idem | idem |  |
| 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 | same as Article 224 LGDA | | | | | | | | | | | | | | | | |
| Article 267(2) | 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; | same as Article 259 LGDA | | | | | | | | | | | | | | | | |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | same as Article 224 LGDA | | | | | | | | | | | | | | | | |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | same as Article 224 LGDA | | | | | | | | | | | | | | | | |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | same as Article 224 LGDA | | | | | | | | | | | | | | | | |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [20](#footnote20) | Legal nature (C / A) | | N/I | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 62(m) (intent) +   art 62A(a) (negligence) Customs Ordinance | YES | NO | Both | YES | NO | fine or fine and imprisonment | 3 x duty payable/   5 x duty endangered whichever is the lesser (minimum EUR 600) OR the same fine together with a maximum of 3 years imprisonment | N/A | It is mostly up to the courts to decide if they award a fine only or a fine together with imprisonment. | If offence relates to tobacco, fine is the same but minimum is EUR 4000     If offence relates to tobacco, alcohol, firearms and ammunition, imprisonment is mandatory.    In the case of a second or subsequent conviction for any offence under article 62 of the Customs Ordinance within a period of twelve months from the date of the previous conviction, the offender shall be liable to imprisonment for a term from six months to f+M3our years, in addition to the fine. | Provided  that  a  person   who  makes  an  incorrectdeclaration  and requests  the Commissioner i  n writing to amend it:  I)before the  Commissioner informs the person thatthe  details  of  the   customs  declaration  are  notcorrect;  and  (ii) (aa) during the period  when it is not yet known,in  the  systems   relating  to  the  processing   of ustoms  declarations,   whether  manual  orelectronic,  if there is going to be control of the  or (bb) within ten (10) working days  from the date ofthe  release  of  the  goods,   which  goods  werereleased without control;  and  (iii)such  amendment  does   not  tend  to  make   the declaration applicable  to other goods, other thanthose   which  were   originally  declared,   in  thesense  that  the  only   amendment  that  may   takeplace  in  the   declaration  is  one  (1)   or  more amendments  from   those  listed  in  the   Third Schedule,  that person shall  be deemed not to have committed  theoffence  under this paragraph    Negligent acts  as provided  in article  62A Customs Ordinance | art 63 and 63A of Customs Ordinance (intent)     art 62A of Customs Ordinance (negligence)     as an alternative to criminal proceedings in court | 10 years from commission of offence | Punishment is imposed by the court and no time limit is set within which criminal proceedings should be concluded+Q26 | Punishment is executed as soon as the judgement is given by the courts |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | article 62(j) Customs Ordinance | YES | NO | obligation to prove whether there was an act or failure to act+F12 | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | See Article 15 |  |
| article 15(2)(a) | 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; | article 62(m) (incorrect declaration) (intent)  article 62A(a) incorrect declaration (negligence)  article 62(r) (incomplete declaration) (intent)  article 62A(a) and (b) (negligence)  Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | see Article 15 | See Article 15 |  |
| Article 15(2)(b) | 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; | as for the infringement to article 15(2)(a) UCC | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | article 62(p) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 23(2) | 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; | article 62(q) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 51 | 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; | article 62(p) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | article 62(p) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | article 62(q) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 134(1) | 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; | article 62(c) Customs Ordinance | YES | NO | obligation to prove whether there was an act or a failure to act | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 134(1) | Removal of goods from customs supervision; | as for the infringement to article 134(1) UCC | YES | NO | obligation to prove whether there was an act or a failure to act | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 135(1) | 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; | article 62(p) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 135(2) | 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; | N/A | N/A | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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; | as for the infringement to article 135(1) UCC | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 139 | 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 | article 62(c) (introduction of goods)  and 62(l) (exit of goods) Custome Ordinance | YES | NO | art 62(c) - obligation to prove whether there was an act or failure to act . Art 62(l) - Intent | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | as for the infringement to article 139 UCC | YES | NO | see article 139 | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 140 | 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; | article 62(c) Customs Ordinance | YES | NO | obligation to prove whether there was an act or failure to act | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 145(2) | Failure of the declarant for temporary storage or for a customs procedure to provide documents to the customs author+C120ities where Union legislation so requires or where necessary for customs; | article 62(q) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | article 62(d) Customs Ordinance | YES | NO | obligation to prove whether there was an act or failure to act | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 149 | 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; | art 62(q) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Articles 158(3) | Removal of goods from customs supervision; | art 62(c) Customs Ordinance | YES | NO | obligation to prove whether there was an act or failure to act | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Articles 163 | Providing customs authorities with false information o+C60r documents required by those | as for the infringement to article 15 UCC | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 163(1) | 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; | art 62(r) (intent)  art 62A(b) (negligence) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 163(2) | 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; | as for the infringement to article 145(2) UCC | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 |  |
| Article 166 | 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, | as for the infringement to article 15 UCC | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 167(1) | 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; | as for the infringement to article 163(1) UCC | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 |  |
| Article 167(1) second subparagraph | 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 | as for the infringement to article 163(1) UCC | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 |  |
| Article 177 | The use of false statements or any other irregular means by an economic operator in order to obtain an authorisati+C81on from the customs authorities to make use of other customs simplifications in accordance with Article 177 | as for the infringement to article 15 UCC | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| 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 179 | as for the infringement to article 15 UCC | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| 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 182 | as for the infringement to article 15 UCC | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 185 | 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 | as for the infringement to article 15 UCC | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 192(2) | 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; | article 4(2) Customs Ordinance | YES | NO | obligation to prove whether there was an act or a failure to act | YES | NO | fine | fine of not less than two hundred and thirty-twoeuro and ninety-four cents (232.94) but not exceeding two thousandand three hundred and twenty-nine euro and thirty-seven cents(2,329.37 | N/A | Fine | as in general criminal law | as in general criminal law | See Article 15 | See Article 15 | see Article 15 | See Article 15 |  |
| Article 211 | 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; | as for the infringement to article 15 UCC | YES | NO | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 233(1)(a) | 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; | article 62(p) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | art 62(h) and (i) Customs Ordinance | YES | NO | Intent | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 242 | Removal of goods from customs supervision; | as for the infringement of article 134(1) UCC | YES | NO | obligation to prove whether there was an act or a failure to act | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 242(1), points (a) and (b) | 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. | article 62(p) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | article 24 Malta Freeports Act | YES | NO | Intent | YES | NO | Fine | fine (multa) of not less than two hundredand thirty euro (230) and not more than one thousand and onehundred and fifty euro (1,150) | N/A | This punishment is imposed by the court on conviction | NO | NO | NO | 5 years from commission of the offence | Punishment is imposed by the court and no time limit is set within which criminal proceedings should be concluded | Punishment is imposed by the court and no time limit is set within which criminal proceedings should be concluded |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | article 62(q) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | It is up to the courts to decide if they award a fine only or a fine together with imprisonment. The courts have awarded a fine and imprisonment only in a few cases, and these were all cases with huge amounts of evaded duty. | See Article 15 | NO | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | article 62(c) Customs Ordinance | YES | NO | obligation to prove whether there was an act or failure to act | YES | NO | See Article 15 | See Article 15 | N/A | It is up to the courts to decide if they award a fine only or a fine together with imprisonment. The courts have awarded a fine and imprisonment only in a few cases, and these were all cases with huge amounts of evaded duty. | See Article 15 | NO | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 245 | 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 | as for the infringement of article 15 UCC | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | as for the infringement of article 149 UCC | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | See Article 15 | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | article 62(q) Customs Ordinance | YES | NO | Both | YES | NO | See Article 15 | See Article 15 | N/A | It is up to the courts to decide if they award a fine only or a fine together with imprisonment. The courts have awarded a fine and imprisonment only in a few cases, and these were all cases with huge amounts of evaded duty. | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | article 62(q) Customs Ordinance | YES | NO | both | YES | NO | See Article 15 | See Article 15 | N/A | It is up to the courts to decide if they award a fine only or a fine together with imprisonment. The courts have awarded a fine and imprisonment only in a few cases, and these were all cases with huge amounts of evaded duty. | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| 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 | article 62(l) Customs Ordinance | YES | NO | obligation to prove whether there was an act or failure to act | YES | NO | See Article 15 | See Article 15 | N/A | It is up to the courts to decide if they award a fine only or a fine together with imprisonment. The courts have awarded a fine and imprisonment only in a few cases, and these were all cases with huge amounts of evaded duty. | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 267(2) | 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; | as for the infringement of article 15 UCC | YES | NO | both | YES | NO | See Article 15 | See Article 15 | N/A | It is up to the courts to decide if they award a fine only or a fine together with imprisonment. The courts have awarded a fine and imprisonment only in a few cases, and these were all cases with huge amounts of evaded duty. | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | as for the infringement of article 267(2)) UCC | YES | NO | obligation to prove whether there was an act or failure to act | YES | NO | See Article 15 | See Article 15 | N/A | It is up to the courts to decide if they award a fine only or a fine together with imprisonment. The courts have awarded a fine and imprisonment only in a few cases, and these were all cases with huge amounts of evaded duty. | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | as for the infringement of article 267(2) UCC | YES | NO | obligation to prove whether there was an act or failure to act | YES | NO | See Article 15 | See Article 15 | N/A | It is up to the courts to decide if they award a fine only or a fine together with imprisonment. The courts have awarded a fine and imprisonment only in a few cases, and these were all cases with huge amounts of evaded duty. | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | as for the infringement of article 267(2) UCC | YES | NO | obligation to prove whether there was an act or failure to act | YES | NO | See Article 15 | See Article 15 | N/A | It is up to the courts to decide if they award a fine only or a fine together with imprisonment. The courts have awarded a fine and imprisonment only in a few cases, and these were all cases with huge amounts of evaded duty. | See Article 15 | see Article 15 | See Article 15 | See Article 15 | see Article 15 | see Article 15 |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law | Legal nature (Criminal / Administrative) | | N/I | Liability | | Type of the sanction /comment N°3 | Thresholds / comment N° 4 | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation / comment N° 2 | | | Other relevant factors |
|  |  |  | 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 10: 5 Adw  1:One person who:      a..;      b.Under customs legislation:      3.displaying, transferring or making available for consultation certain data media, or their content, and exhibiting, transferring or making available for consultation false or falsified data media, or making their content available for consultation in false or falsified form for this purpose;        shall be liable to a maximum of six months’ imprisonment or a third category fine.     3a person who intentionally commits one of the offences described in subparagraph (a) or (b) (3) of the first paragraph shall be liable, if the act is intended to result in the imposition of insufficient import duties, by imprisonment of up to six years or a fifth category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes, 3rd and 5th cat. | See row 150 General rules of criminal law | See row 150 General rules of criminal law | See row 150 General rules of criminal law | See row 150 General rules of criminal law | See row 150 General rules of criminal law | See row 150 General rules of criminal law |  |  |
|  |  |  | If the offence for which the suspect may be prosecuted falls under one of the provisions of the second or third subsection, and that of Section 225(2) of the Criminal Code, criminal prosecution shall be excluded under Section 225(2). | |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 6 years. | Nee |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Any person who fails to comply with an obligation imposed on him by, or by virtue of, sections 1: 11, 1: 23, 1: 24 (3), 1: 27 (1), 1: 28 (2) or (3), or 1: 32 (2), of this Act, or Articles 15 (1) or 189 (2) of the Union Customs Code. | YES | NO | Both | YES | YES | Fine | Fine 3rd category | Yes, 3rd and 5th cat. | Fine to be imposed only by Customs, OvJ or court | N.v.t. | NO | NO | Is aware of an infringement variant, which is time-barred after 3 years. |  |  |  |
| article 15(2)(a) | 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; | Article 10: 5 Adw  Paragraph 1:   a... b.Under customs legislation:      1° the supply of information, information or evidence, and does not supply it, is incorrect or incomplete; Paragraph 2 (b) (1), (2), (4) or (5) of the first paragraph shall be liable to a term of imprisonment of up to four years or a fourth-category fine or, if that amount is higher, not more than once the amount of the duties undercharged. Paragraph 3 (a) or (b) (3°) intentionally commits one of the offences defined in subparagraph (a) or (b) of the first paragraph, if the fact is that import duties are too low, shall be punishable by a term of imprisonment of up to six years or a fifth category fine or, if that amount is higher, no more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes, 3rd and 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | The recipient in the case of a tax penalty order, penalty imposed by the court, execution by the Public Prosecutor’s Office |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 6 years. | NO |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Article 10: 5 Adw  Paragraph 1:   a... b.Under customs legislation:      1° the supply of information, information or evidence, and does not supply it, is incorrect or incomplete; Paragraph 2 (b) (1), (2), (4) or (5) of the first paragraph shall be liable to a term of imprisonment of up to four years or a fourth-category fine or, if that amount is higher, not more than once the amount of the duties undercharged. Paragraph 3 (a) or (b) (3°) intentionally commits one of the offences defined in subparagraph (a) or (b) of the first paragraph, if the fact is that import duties are too low, shall be punishable by a term of imprisonment of up to six years or a fifth category fine or, if that amount is higher, no more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes, 3rd and 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | The recipient in the case of a tax penalty order, penalty imposed by the court, execution by the Public Prosecutor’s Office |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 6 years. | Nee |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Article 9: 4 Adw  paragraph 1 Failure to comply with an obligation arising from an authorisation granted under customs legislation shall constitute a failure in respect of which the inspector may impose an administrative fine of up to EUR 335 on the person required to comply with that condition and on the person responsible for the failure to comply with that condition or in good time.      Paragraph 2 If, in breach of customs legislation, failure to comply with the condition referred to in the first paragraph, or in good time, gives rise to a customs debt and the resulting amount of import duties exceeds EUR 335, when, in breach of customs legislation, failure to comply with that condition, or failure to comply in good time, is due to intentional misconduct or serious misconduct on the part of one or more of the persons referred to in the first paragraph, this shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. Depending on the type of authorisation, there may also be an incorrect declaration. For example, the interested party has a BTI decision but fails to enter the BTI number on the customs declaration Article 10: 5 ADW 1Degene who:     a.makes an incorrect or incomplete declaration as required by customs legislation; 3a person who intentionally commits one of the acts described in subparagraph (a) or (b) (3) of the first paragraph shall be liable to a term of imprisonment of up to six years or a fifth category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | NO | YES | Both | YES | YES | Geldboete | Fine 3nd cat (EUR 8,700). Gedl fine 5e Cat. (EUR 87,000) If designed up to 100 % of the amount of duty | Fine 3nd cat (EUR 8,700). Gedl fine 5e Cat. (EUR 87,000) If designed up to 100 % of the amount of duty | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | The recipient in the case of a tax penalty order, penalty imposed by the court, execution by the Public Prosecutor’s Office |  |
|  |  |  |  |  |  |  |  | Prison sentence | Violation of detention for 6 months. In the case of crime up to 6 years. | Nee |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | anders | May impose a default penalty of EUR 335 or a fine of up to 100 % of the amount of duty. | May impose a default penalty of EUR 335 or a fine of up to 100 % of the amount of duty. |  |  |  |  |  |  |  |  |
| Article 23(2) | 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; | Article 4: 1 ADB.   Approval of change of administration  The holder of the authorisation who has been granted an authorisation under the customs legislation, who wishes to make a change in his records or in the administrative organisation or internal control or control measures affecting the manner in which customs control of the use of the authorisation is exercised, shall subject the change to the inspector’s prior approval. The modification shall be made only after the approval obtained. Article 6: 2 ADB If the obligation laid down in Article 4: 1 has not been complied with, this constitutes a failure in respect of which the inspector may impose an administrative fine of up to EUR 335 Article 7: 2 ADB Infringement of the obligation imposed by Article 4: 1 commits a criminal offence. Article 10: 10 of the ADWSurrender of provisions adopted pursuant to this Act by a general administrative regulation shall, in so far as that offence is classified as a criminal offence, be punished by a fine of the third category. | YES | YES | Both | YES | YES | Fine | Fine 3rd cat(max€ 8.700) | Fine 3th cat (maximum of EUR 8.700).If a legal person is convicted, if the category of fine determined for the offence does not permit appropriate punishment, a fine may be imposed up to a maximum of the next higher category. | Douane kan alleen bestuurlijke als strafrechtelijke geldboete opleggen. | N/A | NO | NO | Infringement becomes time-barred after 3 years of both the fine and the administrative fine. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Nee | Nee |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | anders | Administrative fine EUR 335 | N.v.t |  |  |  |  |  |  |  |  |
| Article 51 | 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; | Article 10: 5 Adw  Paragraph 1:      a.makes an incorrect or incomplete declaration as required by customs legislation;      b.Providing, transferring or making available for consultation certain data media, or the content thereof, is mandatory under customs legislation and fails to comply with such an obligation; Article 9: 4  Paragraph 1 Failure to comply with an obligation arising from an authorisation granted under customs legislation shall constitute a failure in respect of which the inspector may impose an administrative fine of up to EUR 335 on the person required to comply with that condition and on the person responsible for the failure to comply with that condition or in good time.     Paragraph 2 If, in breach of customs legislation, failure to comply with the condition referred to in the first paragraph, or in good time, gives rise to a customs debt and the resulting amount of import duties exceeds EUR 335, when, in breach of customs legislation, failure to comply with that condition, or failure to comply with that condition in good time, is due to intent or gross negligence on the part of one or more of the persons referred to in the first paragraph, this shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | YES | YES | Both | YES | YES | Geldboete | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes, 3th and 5th cat and in the case of legal person 6th cat (EUR 870.000), if other fine does not allow appropriate punishment. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | The recipient in the case of a tax penalty order, penalty imposed by the court, execution by the Public Prosecutor’s Office |  |
|  |  |  |  |  |  |  |  | Prison sentence | Offence of detention up to 6 months. Crime up to 4 years. | Nee |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | N/A | | | | | | | | | | | | | | | | |
|  |  |  | | | | | | | | | | | | | | | | |
|  |  |  | | | | | | | | | | | | | | | | |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Article 10: 1 Adw  Paragraph 1:      a.In breaching of Articles 127, first to sixth paragraphs, and 130 of the Union Customs Code in conjunction with, where applicable, Articles 105, 106 or 110 of the Union Customs Code Delegated Regulation, no, late or incomplete a summary declaration;      b.No or does not make a timely notification of arrival as referred to in Article 133 of the Union Customs Code;      c.Import goods into the customs territory of the Union in breach of Articles 135, first and sixth paragraphs, or 137 of the Union Customs Code;      d.Imported goods in breach of Article 139 (1) or (2) of the Union Customs Code do not present or do not present the goods to the inspector in good time;      e.In temporary storage, acts in breach of Article 145 (1), (3), (4) or (5) of the Union Customs Code or Article 193 of the Union Customs Code Implementing Regulation;     f.Import goods without the consent of the inspector in breach of Article 139 (7) of the Union Customs Code or dissolve them in breach of Article 140 (1) of the Union Customs Code; | YES | NO | Both | YES | YES | Fine | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | In the case of intentional imprisonment of up to four years | N/A |  |  |  |  |  |  |  |  |
| Article 134(1) | 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; | Article 11: 5 ADR  Any person who, without the permission required under legal provisions:      a.Disposal, loading, transhipping, storing or removing goods; Article 10: 11 Adw  Any contravention of provisions laid down by regulation of Our Minister concerned under this Act, shall, in so far as that contravention is deemed a criminal offence, be penalised by a second category fine.      a.Disposal, loading, transhipping, storing or removing goods; | YES | NO | Both | YES | YES | Fine | Fine 2nd Cat (€4,350) | Fine 2nd Cat (€4,350) | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Article 11: 5 ADR  Any person who, without the permission required under legal provisions:   a.Disposal, loading, transhipping, storing or removing goods; Article 10: 11 Adw  Any contravention of provisions laid down by regulation of Our Minister concerned under this Act, shall, in so far as that contravention is deemed a criminal offence, be penalised by a second category fine.      a.Disposal, loading, transhipping, storing or removing goods; | YES | NO | Both | YES | YES | Geldboete | Fine 2nd Cat (€4,350) | Fine 2nd Cat (€4,350) | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
| Article 135(1) | 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; | Article 10: 1 Adw  Paragraph 1:      a.In breach of Articles 127, first to sixth paragraphs, and 130 of the Union Customs Code in conjunction with, where applicable, Articles 105, 106 or 110 of the Union Customs Code Delegated Regulation, no, late or incomplete a summary declaration;      b.No or does not make a timely notification of arrival as referred to in Article 133 of the Union Customs Code;      c.Import goods into the customs territory of the Union in breach of Articles 135, first and sixth paragraphs, or 137 of the Union Customs Code;      d.Imported goods in breach of Article 139 (1) or (2) of the Union Customs Code do not present or do not present the goods to the inspector in good time;      e.In temporary storage, acts in breach of Article 145 (1), (3), (4) or (5) of the Union Customs Code or Article 193 of the Union Customs Code Implementing Regulation;     f.Import goods without the consent of the inspector in breach of Article 139 (7) of the Union Customs Code or dissolve them in breach of Article 140 (1) of the Union Customs Code; | YES | NO | Both | YES | YES | Geldboete | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | In the case of intentional imprisonment of up to four years | NO |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | There are no free zones in the Netherlands | N/A | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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; | Article 10: 1 Adw  Paragraph 1:      a.In breach of Articles 127, first to sixth paragraphs, and 130 of the Union Customs Code in conjunction with, where applicable, Articles 105, 106 or 110 of the Union Customs Code Delegated Regulation, no, late or incomplete a summary declaration;      b.No or does not make a timely notification of arrival as referred to in Article 133 of the Union Customs Code;      c.Import goods into the customs territory of the Union in breach of Articles 135, first and sixth paragraphs, or 137 of the Union Customs Code;      d.Imported goods in breach of Article 139 (1) or (2) of the Union Customs Code do not present or do not present the goods to the inspector in good time;      e.In temporary storage, acts in breach of Article 145 (1), (3), (4) or (5) of the Union Customs Code or Article 193 of the Union Customs Code Implementing Regulation;     f.Import goods without the consent of the inspector in breach of Article 139 (7) of the Union Customs Code or dissolve them in breach of Article 140 (1) of the Union Customs Code; | YES | NO | Both | YES | YES | Geldboete | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | In the case of intentional imprisonment of up to four years | NO |  |  |  |  |  |  |  |  |
| Article 139 | 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 | Article 10: 1 Adw  1One person who:      a.In breach of Articles 127, first to sixth paragraphs, and 130 of the Union Customs Code in conjunction with, where applicable, Articles 105, 106 or 110 of the Union Customs Code Delegated Regulation, no, late or incomplete a summary declaration;      b.No or does not make a timely notification of arrival as referred to in Article 133 of the Union Customs Code;      c.Import goods into the customs territory of the Union in breach of Articles 135, first and sixth paragraphs, or 137 of the Union Customs Code;      d.Imported goods in breach of Article 139 (1) or (2) of the Union Customs Code do not present or do not present the goods to the inspector in good time;      e.In temporary storage, acts in breach of Article 145 (1), (3), (4) or (5) of the Union Customs Code or Article 193 of the Union Customs Code Implementing Regulation;     f.Import goods without the consent of the inspector in breach of Article 139 (7) of the Union Customs Code or dissolve them in breach of Article 140 (1) of the Union Customs Code; | YES | NO | Both | YES | YES | Geldboete | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | In the case of intentional imprisonment of up to four years | NO |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Article 10: 1 Adw  1One person who:      a.In breach of Articles 127, first to sixth paragraphs, and 130 of the Union Customs Code in conjunction with, where applicable, Articles 105, 106 or 110 of the Union Customs Code Delegated Regulation, no, late or incomplete a summary declaration;      b.No or does not make a timely notification of arrival as referred to in Article 133 of the Union Customs Code;      c.Import goods into the customs territory of the Union in breach of Articles 135, first and sixth paragraphs, or 137 of the Union Customs Code;      d.Imported goods in breach of Article 139 (1) or (2) of the Union Customs Code do not present or do not present the goods to the inspector in good time;      e.In temporary storage, acts in breach of Article 145 (1), (3), (4) or (5) of the Union Customs Code or Article 193 of the Union Customs Code Implementing Regulation;     f.Import goods without the consent of the inspector in breach of Article 139 (7) of the Union Customs Code or dissolve them in breach of Article 140 (1) of the Union Customs Code; | YES | No | Both | YES | YES | Fine | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | In the case of intentional imprisonment of up to four years | In the case of intentional imprisonment of up to four years |  |  |  |  |  |  |  |  |
| Article 140 | 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; | Article 10: 1 Adw  Paragraph 1:      a.In breach of Articles 127, first to sixth paragraphs, and 130 of the Union Customs Code in conjunction with, where applicable, Articles 105, 106 or 110 of the Union Customs Code Delegated Regulation, no, late or incomplete a summary declaration;      b.No or does not make a timely notification of arrival as referred to in Article 133 of the Union Customs Code;      c.Import goods into the customs territory of the Union in breach of Articles 135, first and sixth paragraphs, or 137 of the Union Customs Code;      d.Imported goods in breach of Article 139 (1) or (2) of the Union Customs Code do not present or do not present the goods to the inspector in good time;      e.In temporary storage, acts in breach of Article 145 (1), (3), (4) or (5) of the Union Customs Code or Article 193 of the Union Customs Code Implementing Regulation;     f.Import goods without the consent of the inspector in breach of Article 139 (7) of the Union Customs Code or dissolve them in breach of Article 140 (1) of the Union Customs Code; | YES | NO | Both | YES | YES | Fine | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | shall be penalised by a fine of the third category or, if this amount is higher, by a fine not exceeding once the amount of the import duties due in respect of the goods.     2A person who commits one of the offences referred to in the first paragraph with a view to evading or facilitating the evasion of import duties due in respect of the goods shall be fined in the fourth category or, if that amount is higher, the amount of those duties shall not exceed once. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | In the case of intentional imprisonment of up to four years | NO |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Article 10: 5 Adw  1One person who:      a.makes an incorrect or incomplete declaration as required by customs legislation;      b.Under customs legislation:      1° the supply of information, information or evidence, and does not supply it, is incorrect or incomplete;      2° the display, transfer or making available for consultation of certain data media, or their content, and fails to comply with such an obligation;      3.displaying, transferring or making available for consultation certain data media, or their content, and exhibiting, transferring or making available for consultation false or falsified data media, or making their content available for consultation in false or falsified form for this purpose;      4° the keeping of records in accordance with the requirements of or under the customs legislation, and does not keep such records;      5° the retention of or retention of books, records or other data media; shall be liable to a maximum of six months’ imprisonment or a third category fine. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes , 3rd en 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 4 years. | NO |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Article 11: 5 ADR  Any person who, without the permission required under legal provisions:      a.Disposal, loading, transhipping, storing or removing goods; Article 10: 11 Adw   Any contravention of provisions laid down by regulation of Our Minister concerned under this Act, shall, in so far as that contravention is deemed a criminal offence, be penalised by a second category fine. | YES | NO | Both | YES | YES | Fine | Fine 2th Cat (EUR 3,350) | Fine 2th Cat (EUR 3,350) | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Ja, is mogelijk. Wet van Strafrecht kent strafartikel voor crimele organisaties. Frauduleus handelen is misdrijf, dit onderscheid wordt weergegeven in strafartikelen. Recidive kan bepalend zijn voor de hoogte van de geldboete. Rechter kan zwaarder staffen bij recidive. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
| Article 149 | 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; | Article 9: 1 Adw  Paragraph 1 If, in the case of goods in temporary storage covered by a declaration for temporary storage, the formalities necessary to place those goods under a customs procedure or to re-export them are not completed within the period laid down in Article 149 of the Union Customs Code, this shall constitute a failure in respect of which the inspector may impose an administrative penalty not exceeding EUR 335 on the person who is required to complete the formalities within that period and on the person responsible for failing to complete the formalities within that period.     Paragraph 2 If failure to complete the formalities referred to in the first paragraph within the period laid down in Article 149 of the Union Customs Code gives rise to a customs debt and the resulting amount of import duty exceeds EUR 335, when the failure to complete those formalities within that period is due to intent or gross negligence on the part of one or more of the persons referred to in the first paragraph, this shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | NO | YES | Both | YES | YES | Fine | Fine 3nd cat (EUR 8,700). If set up up to 100 % of the amount of duty | Yes , 3rd Cat. (€ 8.700) | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | Article 10: 3 Adw Degene who stores, possesses or disposes of, buys, sells, offers for sale or delivers goods for which a declaration provided for by the customs legislation has not been made shall be liable to a fine in the third category or, if that amount is higher, not more than once the amount of import duties due in respect of the goods.      Paragraph 2 A person who commits any of the offences referred to in the first paragraph when he knows or suspects that import duties have not been paid in respect of the goods referred to in that paragraph and the levying of those duties is not ensured in accordance with the customs legislation shall be punishable by imprisonment of up to one year or a fourth category fine or, if that amount is higher, up to once the amount of those duties. The unloading, loading, transport, storage, holding or removal of, buying, selling, offering for sale or delivery of goods for which a customs declaration provided for in the customs legislation has not been made in respect of those goods when you knew or suspect that import duties had not been paid | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) When set up at 4 rd cat (EUR 21.750). Maximum fine possibly up to 100 % of the duties evaded. | Fine of 3th cat (EUR 8,700) When set up at 4 rd cat (EUR 21.750). Maximum fine possibly up to 100 % of the duties evaded. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Article 10: 5 Adw Submission of an incorrect or incomplete summary declaration. The summary declaration contained incorrect particulars and/or did not contain the required particulars as referred to in Article 127 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (UCC) | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes , 3rd en 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 6 years. | N/A |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Article 10: 5 Adw  Paragraph 1:      a.makes an incorrect or incomplete declaration as required by customs legislation;      b.Under customs legislation:      1° the supply of information, information or evidence, and does not supply it, is incorrect or incomplete;      2° the display, transfer or making available for consultation of certain data media, or their content, and fails to comply with such an obligation;      3.displaying, transferring or making available for consultation certain data media, or their content, and exhibiting, transferring or making available for consultation false or falsified data media, or making their content available for consultation in false or falsified form for this purpose;      4° the keeping of records in accordance with the requirements of or under the customs legislation, and does not keep such records;      5° the retention of or retention of books, records or other data media; shall be liable to a maximum of six months’ imprisonment or a third category fine.     Paragraph 2 (b) (1), (2), (4) or (5) of the first paragraph shall be liable to a term of imprisonment of up to four years or a fourth-category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes , 3rd en 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 4 years. | N/A |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | Article 10: 5 Adw  Paragraph 1:      a.makes an incorrect or incomplete declaration as required by customs legislation;      b.Under customs legislation:      1° the supply of information, information or evidence, and does not supply it, is incorrect or incomplete;      2° the display, transfer or making available for consultation of certain data media, or their content, and fails to comply with such an obligation;      3.displaying, transferring or making available for consultation certain data media, or their content, and exhibiting, transferring or making available for consultation false or falsified data media, or making their content available for consultation in false or falsified form for this purpose;      4° the keeping of records in accordance with the requirements of or under the customs legislation, and does not keep such records;      5° the retention of or retention of books, records or other data media; shall be liable to a maximum of six months’ imprisonment or a third category fine.     Paragraph 2 (b) (1), (2), (4) or (5) of the first paragraph shall be liable to a term of imprisonment of up to four years or a fourth-category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes , 3rd en 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 4 years. | N/A |  |  |  |  |  |  |  |  |
| Article 166 | 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, | Article 10: 5 Adw  Paragraph 1:      a.makes an incorrect or incomplete declaration as required by customs legislation;      b.Under customs legislation:      1° the supply of information, information or evidence, and does not supply it, is incorrect or incomplete;      2° the display, transfer or making available for consultation of certain data media, or their content, and fails to comply with such an obligation;      3.displaying, transferring or making available for consultation certain data media, or their content, and exhibiting, transferring or making available for consultation false or falsified data media, or making their content available for consultation in false or falsified form for this purpose;      4° the keeping of records in accordance with the requirements of or under the customs legislation, and does not keep such records;      5° the retention of or retention of books, records or other data media; shall be liable to a maximum of six months’ imprisonment or a third category fine.     Paragraph 2 (b) (1), (2), (4) or (5) of the first paragraph shall be liable to a term of imprisonment of up to four years or a fourth-category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes , 3rd en 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 6 years. | Nee |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | 11: 7 ADR  Any person who, notwithstanding the legal provisions, fails to make a supplementary declaration as referred to in Article 167 (1) of the Union Customs Code or does not make it on time, commits a criminal offence. Article 10: 11 Adw   Any contravention of provisions laid down by regulation of Our Minister concerned under this Act, shall, in so far as that contravention is deemed a criminal offence, be penalised by a second category fine. | YES | NO | Both | YES | YES | Fine | Fine 2th Cat (EUR 3,350) | Fine 2th Cat (EUR 3,350) | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
| Article 167(1) second subparagraph | 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 | Article 10: 5 Adw  Paragraph 1:      a..      b.Under customs legislation:        2°.Presentation, transmission or making available for consultation of certain data media, or their content, and failure to comply with such an obligation; a person who intentionally commits one of the acts described in paragraph 3 of the first paragraph, subsection (a) or (b), shall, if the act is intended to result in the imposition of insufficient import duties, be liable to imprisonment of up to six years or a fifth category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes , 3rd en 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Detention up to 6 months. Crime up to 4 years. | Nee |  |  |  |  |  |  |  |  |
| Article 177 | 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 | Article 10: 5 Adw  Paragraph 1:      a...      b.Under customs legislation:     3°.displaying, surrendering or making available for consultation certain data media, or their content, and exhibiting, giving or making available for consultation false or falsified data media, or making the content thereof available for consultation in false or falsified form, for that purpose, a person who intentionally commits one of the acts described in paragraph 3 (a) or (b) of the first paragraph shall be liable to a term of imprisonment of up to six years’ imprisonment or a fifth category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes , 3rd en 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime max 6 jaar. | Nee |  |  |  |  |  |  |  |  |
| 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 179 | Article 10: 5 Adw  Paragraph 1:      a...      b.Under customs legislation:        3°.displaying, surrendering or making available for consultation certain data media, or their content, and exhibiting, giving or making available for consultation false or falsified data media, or making the content thereof available for consultation in false or falsified form, for that purpose, a person who intentionally commits one of the acts described in paragraph 3 (a) or (b) of the first paragraph shall be liable to a term of imprisonment of up to six years’ imprisonment or a fifth category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes , 3rd en 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 6 years. | NO |  |  |  |  |  |  |  |  |
| 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 182 | Article 10: 5 Adw  Paragraph 1:      a..      b.Under customs legislation:        3°.displaying, surrendering or making available for consultation certain data media, or their content, and exhibiting, giving or making available for consultation false or falsified data media, or making the content thereof available for consultation in false or falsified form, for that purpose, a person who intentionally commits one of the acts described in paragraph 3 (a) or (b) of the first paragraph shall be liable to a term of imprisonment of up to six years’ imprisonment or a fifth category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes , 3rd en 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 6 years. | NO |  |  |  |  |  |  |  |  |
| Article 185 | 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 | Article 10: 5 Adw  Paragraph 1:      a..      b.Under customs legislation:        3°.displaying, surrendering or making available for consultation certain data media, or their content, and exhibiting, giving or making available for consultation false or falsified data media, or making the content thereof available for consultation in false or falsified form, for that purpose, a person who intentionally commits one of the acts described in paragraph 3 (a) or (b) of the first paragraph shall be liable to a term of imprisonment of up to six years’ imprisonment or a fifth category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3rd cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Yes, 3th and 5th cat. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Infringement. Detention up to 6 months. Crime up to 6 years. | NO |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | Article 10: 8 Adw  Paragraph 1 Any breach of a completed identification measure in breach of customs legislation in respect of a means of transport, container, packaging, goods, equipment, management, building or land, or part thereof, shall be punishable by a fine in the third category.      Paragraph 2 The intentional commission of any of the offences described in the first paragraph shall be punishable by imprisonment of up to two years or a fourth category fine.      Paragraph 3, who, after having been informed by the inspector of his intention to implement an identification measure as referred to in the first paragraph, does not ensure that the inspector is able to carry out such a measure in an appropriate manner and any person who, except in the case of cases arising under a customs procedure as referred to in the second paragraph of Article 192 of the Union Customs Code, fails to ensure that the identification measure adopted by the inspector is maintained, shall be punishable by a third category fine.      Paragraph 4, a person who is authorised, other than as an inspector, to adopt an identification measure and does not ensure that the measure is properly implemented shall be liable to a fine of the third category.     Paragraph 5 In respect of the facts described in the third and fourth paragraphs, the person concerned may not be presumed to have force majeure if he does not inform the inspector without delay after having become aware that an identification measure has not been properly implemented or an identification measure has not been maintained. | YES | NO | Both | YES | YES | Fine | Fine 3rd cat (EUR 8,700) If 4 cat (EUR 21.750) | Fine 3nd cat (EUR 8,700) If 4 cat (EUR 21.750) | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | In the case of intentional imprisonment of up to two years | NO |  |  |  |  |  |  |  |  |
| Article 211 | 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; | Article 10: 5 Adw  Paragraph 1:      a...      b.Under customs legislation:        3°.displaying, surrendering or making available for consultation certain data media, or their content, and exhibiting, giving or making available for consultation false or falsified data media, or making the content thereof available for consultation in false or falsified form, for that purpose, a person who intentionally commits one of the acts described in paragraph 3 (a) or (b) of the first paragraph shall be liable to a term of imprisonment of up to six years’ imprisonment or a fifth category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Fine of 3rd cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Fine of 3th cat (EUR 8,700) and 5th cat (EUR 87,000). Maximum fine possibly up to 100 % of the duties evaded. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Detention up to 6 months. Crime up to 6 years. | NO |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Article 9: 2 Adw  Paragraph 1 Where, in the case of goods placed under the special transit, storage, temporary admission, end-use, inward processing or outward processing procedures, the formalities for the completion of that procedure in breach of customs legislation are not completed or are not completed in good time, this shall constitute a failure in respect of which the inspector may impose an administrative penalty of up to EUR 335 on the person who is required to complete those formalities and on the person responsible for the failure to complete those formalities or on time.      Paragraph 2 If goods placed under the transit procedure are not carried by a mandatory itinerary in breach of the second paragraph of Article 298 of the Union Customs Code Implementing Regulation or are not presented to the office of destination within the prescribed time limit in breach of Articles 276, second paragraph, 284, first paragraph, or 297, first paragraph, of the Union Customs Code Implementing Regulation, this constitutes a failure in respect of which the inspector is the person responsible for the goods in breach of the said Article 298, the second paragraph transports or fails to present the goods in good time in breach of the aforementioned Articles 276, second paragraph, 284, first paragraph, or 297, first paragraph, and the person responsible for the failure in question may each impose an administrative fine of up to EUR 335.     Paragraph 3 If, in breach of customs legislation, failure to complete, or to complete in good time, the formalities referred to in the first paragraph or failure to fulfil the obligations referred to in the second paragraph in breach of customs legislation gives rise to a customs debt and the resulting amount of import duties exceeds EUR 335, when, in breach of customs legislation, failure to complete those formalities or failure to fulfil those obligations in good time is due to intent or gross negligence on the part of one or more of the persons referred to in the first or second paragraphs, this shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | NO | YES | Both | YES | YES | Fine | NO | NO | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | other | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Artikel 9:4 Adw   Lid 1 Het niet voldoen aan een verplichting voortvloeiend uit een vergunning welke is verleend ingevolge de douanewetgeving, vormt een verzuim ter zake waarvan de inspecteur degene die deze voorwaarde dient na te leven en degene door wiens toedoen die voorwaarde niet of niet tijdig wordt nageleefd een bestuurlijke boete van ten hoogste € 335 kan opleggen.     Lid 2 Indien het in strijd met de douanewetgeving niet of niet tijdig vervullen van de in het eerste lid bedoelde voorwaarde een douaneschuld doet ontstaan en het daaruit voortvloeiende bedrag aan rechten bij invoer hoger is dan € 335, terwijl het in strijd met de douanewetgeving niet of niet tijdig vervullen van deze voorwaarde is te wijten aan opzet of grove schuld van één of meer van degenen, bedoeld in het eerste lid, vormt dit een vergrijp ter zake waarvan de inspecteur hem, onderscheidenlijk ieder van hen, een bestuurlijke boete van ten hoogste 100 percent van het bedrag aan rechten kan opleggen. | NO | YES | Both | YES | YES | Fine | NO | NO | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. |  |  |  |  |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Artikel 9:3 Adw   Lid 1 Indien in een douane-entrepot een vermis wordt bevonden, vormt dit een verzuim ter zake waarvan de inspecteur de houder van de vergunning, onderscheidenlijk de houder van de regeling, een bestuurlijke boete van ten hoogste € 335 kan opleggen.     Lid 2 Indien het in het eerste lid bedoelde vermis een douaneschuld doet ontstaan en het daaruit voortvloeiende bedrag aan rechten bij invoer hoger is dan € 335, terwijl dat vermis is te wijten aan opzet of grove schuld van de houder van de vergunning, onderscheidenlijk de houder van de regeling, vormt dit een vergrijp ter zake waarvan de inspecteur hem een bestuurlijke boete van ten hoogste 100 percent van het bedrag aan rechten kan opleggen. Artikel 10:3   Lid 1Degene die goederen waarvoor een in de douanewetgeving voorziene aangifte niet is gedaan, lost, laadt, vervoert, in enig gebouw, erf of besloten terrein inslaat, voorhanden heeft of daaruit uitslaat, koopt, verkoopt, te koop aanbiedt of aflevert, wordt gestraft met geldboete van de derde categorie of, indien dit bedrag hoger is, ten hoogste eenmaal het bedrag van de rechten bij invoer die ter zake van de goederen zijn verschuldigd.     Lid 2Degene die een der in het eerste lid omschreven feiten begaat terwijl hij weet of vermoedt dat de rechten bij invoer ter zake van de in dat lid bedoelde goederen niet zijn voldaan, noch de heffing van die rechten overeenkomstig de douanewetgeving is verzekerd, wordt gestraft met gevangenisstraf van ten hoogste een jaar of geldboete van de vierde categorie of, indien dit bedrag hoger is, ten hoogste eenmaal het bedrag van die rechten. | YES | YES | Both | YES | YES | Fine | NO | NO | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Ja, is mogelijk. Wet van Strafrecht kent strafartikel voor crimele organisaties. Frauduleus handelen is misdrijf, dit onderscheid wordt weergegeven in strafartikelen. Recidive kan bepalend zijn voor de hoogte van de geldboete. Rechter kan zwaarder staffen bij recidive. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Artikel 9:2 Adw   Lid 1 Indien voor goederen welke zijn geplaatst onder de bijzondere regelingen douanevervoer, opslag, tijdelijke invoer, bijzondere bestemming, of actieve veredeling of passieve veredeling, de formaliteiten ter beëindiging van die regeling in strijd met de douanewetgeving niet of niet tijdig worden vervuld, vormt dit een verzuim ter zake waarvan de inspecteur degene die die formaliteiten dient te vervullen en degene door wiens toedoen die formaliteiten niet of niet tijdig worden vervuld ieder een bestuurlijke boete van ten hoogste € 335 kan opleggen.     Lid 2 Indien goederen die onder de regeling douanevervoer zijn geplaatst in strijd met artikel 298, tweede lid, van de Uitvoeringsverordening Douanewetboek van de Unie niet langs een verplicht te volgen route worden vervoerd dan wel in strijd met de artikelen 276, tweede lid, 284, eerste lid, of 297, eerste lid, van de Uitvoeringsverordening Douanewetboek van de Unie niet binnen de voorgeschreven termijn bij het kantoor van bestemming worden aangebracht, vormt dit een verzuim ter zake waarvan de inspecteur degene die de goederen in strijd met genoemd artikel 298, tweede lid, vervoert, onderscheidenlijk de goederen in strijd met de genoemde artikelen 276, tweede lid, 284, eerste lid, of 297, eerste lid, niet tijdig aanbrengt, en degene door wiens toedoen het desbetreffende verzuim plaatsvindt, ieder een bestuurlijke boete van ten hoogste € 335 kan opleggen.     Lid 3 Indien het in strijd met de douanewetgeving niet of niet tijdig vervullen van de in het eerste lid bedoelde formaliteiten of het in strijd met de douanewetgeving niet vervullen van de in het tweede lid bedoelde verplichtingen een douaneschuld doet ontstaan en het daaruit voortvloeiende bedrag aan rechten bij invoer hoger is dan € 335, terwijl het in strijd met de douanewetgeving niet of niet tijdig vervullen van die formaliteiten, onderscheidenlijk niet vervullen van die verplichtingen, is te wijten aan opzet of grove schuld van één of meer van degenen, bedoeld in het eerste dan wel tweede lid, vormt dit een vergrijp ter zake waarvan de inspecteur hem, onderscheidenlijk ieder van hen, een bestuurlijke boete van ten hoogste 100 percent van het bedrag aan rechten kan opleggen. Artikel 9:4 2   1Het niet voldoen aan een verplichting voortvloeiend uit een vergunning welke is verleend ingevolge de douanewetgeving, vormt een verzuim ter zake waarvan de inspecteur degene die deze voorwaarde dient na te leven en degene door wiens toedoen die voorwaarde niet of niet tijdig wordt nageleefd een bestuurlijke boete van ten hoogste € 335 kan opleggen.     2Indien het in strijd met de douanewetgeving niet of niet tijdig vervullen van de in het eerste lid bedoelde voorwaarde een douaneschuld doet ontstaan en het daaruit voortvloeiende bedrag aan rechten bij invoer hoger is dan € 335, terwijl het in strijd met de douanewetgeving niet of niet tijdig vervullen van deze voorwaarde is te wijten aan opzet of grove schuld van één of meer van degenen, bedoeld in het eerste lid, vormt dit een vergrijp ter zake waarvan de inspecteur hem, onderscheidenlijk ieder van hen, een bestuurlijke boete van ten hoogste 100 percent van het bedrag aan rechten kan opleggen. | NO | YES | Both | YES | YES | Fine | NO | NO | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. |  |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | There are no free zones in the Netherlands | N/A | | | | | | | | | | | | | | | |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | There are no free zones in the Netherlands | N/A | | | | | | | | | | | | | | | |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | There are no free zones in the Netherlands | N/A | | | | | | | | | | | | | | | |
| Article 245 | 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 | There are no free zones in the Netherlands | N/A | | | | | | | | | | | | | | | |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Article 9: 2 Adw  Paragraph 1 Where, in the case of goods placed under the special transit, storage, temporary admission, end-use, inward processing or outward processing procedures, the formalities for the completion of that procedure in breach of customs legislation are not completed or are not completed in good time, this shall constitute a failure in respect of which the inspector may impose an administrative penalty of up to EUR 335 on the person who is required to complete those formalities and on the person responsible for the failure to complete those formalities or on time.      Paragraph 2 If goods placed under the transit procedure are not carried by a mandatory itinerary in breach of the second paragraph of Article 298 of the Union Customs Code Implementing Regulation or are not presented to the office of destination within the prescribed time limit in breach of Articles 276, second paragraph, 284, first paragraph, or 297, first paragraph, of the Union Customs Code Implementing Regulation, this constitutes a failure in respect of which the inspector is the person responsible for the goods in breach of the said Article 298, the second paragraph transports or fails to present the goods in good time in breach of the aforementioned Articles 276, second paragraph, 284, first paragraph, or 297, first paragraph, and the person responsible for the failure in question may each impose an administrative fine of up to EUR 335.     Paragraph 3 If, in breach of customs legislation, failure to complete, or to complete in good time, the formalities referred to in the first paragraph or failure to fulfil the obligations referred to in the second paragraph in breach of customs legislation gives rise to a customs debt and the resulting amount of import duties exceeds EUR 335, when, in breach of customs legislation, failure to complete those formalities or failure to fulfil those obligations in good time is due to intent or gross negligence on the part of one or more of the persons referred to in the first or second paragraphs, this shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | NO | YES | Both | YES | YES | Fine | NO | NO | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Article 9: 2 Adw  Paragraph 1 Where, in the case of goods placed under the special transit, storage, temporary admission, end-use, inward processing or outward processing procedures, the formalities for the completion of that procedure in breach of customs legislation are not completed or are not completed in good time, this shall constitute a failure in respect of which the inspector may impose an administrative penalty of up to EUR 335 on the person who is required to complete those formalities and on the person responsible for the failure to complete those formalities or on time.      Paragraph 2 If goods placed under the transit procedure are not carried by a mandatory itinerary in breach of the second paragraph of Article 298 of the Union Customs Code Implementing Regulation or are not presented to the office of destination within the prescribed time limit in breach of Articles 276, second paragraph, 284, first paragraph, or 297, first paragraph, of the Union Customs Code Implementing Regulation, this constitutes a failure in respect of which the inspector is the person responsible for the goods in breach of the said Article 298, the second paragraph transports or fails to present the goods in good time in breach of the aforementioned Articles 276, second paragraph, 284, first paragraph, or 297, first paragraph, and the person responsible for the failure in question may each impose an administrative fine of up to EUR 335.     Paragraph 3 If, in breach of customs legislation, failure to complete, or to complete in good time, the formalities referred to in the first paragraph or failure to fulfil the obligations referred to in the second paragraph in breach of customs legislation gives rise to a customs debt and the resulting amount of import duties exceeds EUR 335, when, in breach of customs legislation, failure to complete those formalities or failure to fulfil those obligations in good time is due to intent or gross negligence on the part of one or more of the persons referred to in the first or second paragraphs, this shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | NO | YES | Both | YES | YES | Fine | NO | NO | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | NO | NO |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. | Default penalty, each of which may impose an administrative fine of up to EUR 335, shall be due to intent or serious misconduct on the part of one or more of the persons referred to in the first or second paragraphs, and shall constitute an offence in respect of which the inspector may impose on him or each of them an administrative fine not exceeding 100 % of the amount of duty. |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Artikel 10:2 Adw   Degene die voor goederen die het douanegebied van de Unie verlaten:     a.niet of niet tijdig een aangifte vóór vertrek indient als bedoeld in artikel 263 van het Douanewetboek van de Unie;         wordt gestraft met een geldboete van de derde categorie. | YES | NO | Both | YES | YES | Fine | Fine 3rd cat (€ 8,700) | Fine 3rd cat (€ 8,700) | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
| 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 | Artikel 10:2 Adw (per 1 jan 2022):  1. Onderdeel b:  b. in strijd met artikel 267, eerste lid, van het Douanewetboek van de  Unie deze goederen niet langs een voorgeschreven route vervoert;.     d. in strijd met artikel 267, tweede lid, van het Douanewetboek van de  Unie deze goederen niet aanbrengt;. | YES | NO | Both | YES | YES | Fine | Fine 3rd cat (€ 8,700) | Fine 3rd cat (€ 8,700) | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
| Article 267(2) | 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; | Article 10: 5 Adw  Paragraph 1:      a..      b.Under customs legislation:        3°.displaying, surrendering or making available for consultation certain data media, or their content, and exhibiting, giving or making available for consultation false or falsified data media, or making the content thereof available for consultation in false or falsified form, for that purpose, a person who intentionally commits one of the acts described in paragraph 3 (a) or (b) of the first paragraph shall be liable to a term of imprisonment of up to six years’ imprisonment or a fifth category fine or, if that amount is higher, not more than once the amount of the duties undercharged. | YES | NO | Both | YES | YES | Fine | Yes , 3rd Cat. (€ 8.700) | Yes , 3rd Cat. (€ 8.700) | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Yes, 6 months | NO |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Article 10: 3 Adw Paragraph 1 If goods for which a declaration provided for in the customs legislation has not been made are stored, held, disposed of or disposed of, purchased, sold, offered for sale or delivered in any building, property or enclosed land, the person concerned shall be liable to a fine in the third category or, if that amount is higher, not more than once the amount of import duties due in respect of the goods. | YES | NO | Both | YES | YES | Fine | Fine of 3rd cat (EUR 8,700) When set up at 4 rd cat (EUR 21.750). Maximum fine possibly up to 100 % of the duties evaded. | Fine of 3rd cat (EUR 8,700) When set up at 4 rd cat (EUR 21.750). Maximum fine possibly up to 100 % of the duties evaded. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Yes, punishable by imprisonment of up to one year | NO |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Article 10: 3 Adw Paragraph 1 If goods for which a declaration provided for in the customs legislation has not been made are stored, held, disposed of or disposed of, purchased, sold, offered for sale or delivered in any building, property or enclosed land, the person concerned shall be liable to a fine in the third category or, if that amount is higher, not more than once the amount of import duties due in respect of the goods. | YES | NO | Both | YES | YES | Fine | Fine of 3rd cat (EUR 8,700) When set up at 4 rd cat (EUR 21.750). Maximum fine possibly up to 100 % of the duties evaded. | Fine of 3rd cat (EUR 8,700) When set up at 4 rd cat (EUR 21.750). Maximum fine possibly up to 100 % of the duties evaded. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Yes, punishable by imprisonment of up to one year | NO |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Article 10: 3 Adw Paragraph 1 If goods for which a declaration provided for in the customs legislation has not been made are stored, held, disposed of or disposed of, purchased, sold, offered for sale or delivered in any building, property or enclosed land, the person concerned shall be liable to a fine in the third category or, if that amount is higher, not more than once the amount of import duties due in respect of the goods. | YES | NO | Both | YES | YES | Fine | Fine of 3rd cat (EUR 8,700) When set up at 4 rd cat (EUR 21.750). Maximum fine possibly up to 100 % of the duties evaded. | Fine of 3rd cat (EUR 8,700) When set up at 4 rd cat (EUR 21.750). Maximum fine possibly up to 100 % of the duties evaded. | Customs can only impose fines. Imprisonment in combination with a fine can only be imposed by the court. | Yes, is possible. Criminal Law provides for a criminal article for criminal organisations. Fraudulent conduct is a crime, this distinction is reflected in criminal articles. Repeated infringement may determine the amount of the fine. The court may be more onerous in the event of a repeat offence. | NO | NO | Infringement becomes time-barred after 3 years. Offences with a prison sentence of up to 3 years, time-barred after 6 years. Crimes up to a maximum of 6 years, time-barred after 12 years. |  |  |  |
|  |  |  |  |  |  |  |  | Prison sentence | Yes, punishable by imprisonment of up to one year | NO |  |  |  |  |  |  |  |  |

:   [(1)](#footnoteref1)

    Tullilaki (29.4.2016/304) 
    [https://finlex.fi/fi/laki/ajantasa/2016/20160304?search%5Btype%5D=pika&search%5Bpika%5D=tullilaki#a304-2016](https://finlex.fi/fi/laki/ajantasa/2016/20160304?search%5Btype%5D=pika&search%5Bpika%5D=tullilaki)
    ; Laki verojen ja maksujen täytäntöönpanosta (15.6.2007/706) 
    [https://finlex.fi/fi/laki/ajantasa/2007/20070706#a706-2007](https://finlex.fi/fi/laki/ajantasa/2007/20070706)
:   [(2)](#footnoteref2)

     Pursuant to Chapter 6, Section 7 of the Penal Code, the grounds for mitigation of punishment are 1) the offender's other consequence caused by the crime or his or her conviction, 2) the perpetrator's high age, poor health or other personal circumstances, and 3) a considerable time the penalty would lead to an unreasonable or exceptionally detrimental outcome for these reasons. Pursuant to Chapter 8, Section 10 of the Penal Code, a term of imprisonment shall lapse unless the enforcement of the sentence has commenced 1) twenty years from the date of the final judgment, 2) fifteen years if the sentence is more than four and not more than eight years, 3 ) in ten years if the sentence is more than one year and not more than four years and 4) in five years if the sentence is not more than one year. Pursuant to Chapter 8, Section 13 of the Penal Code, the fine expires five years after the date of the final judgment, unless a convicted person has previously been sentenced to conversion. Pursuant to Chapter 8, Section 13, Subsection 3 of the Penal Code, the convicted community fine expires five years after the date of the final judgment. Pursuant to section 98 (2) of the Customs Act (304/2016), 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 considered manifestly unreasonable. Under section 98 (3) of the Customs Act, a duty increase 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 duty increase is 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 decison also apply to the penalty fee and Customs decision.
:   [(3)](#footnoteref3)

     Pursuant to section 98 (2) of the Customs Act (304/2016), 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 considered manifestly unreasonable. Under section 98 (3) of the Customs Act, a duty increase 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 duty increase is 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.
:   [(4)](#footnoteref4)

     
    <https://njt.hu/translation/J2012T0100P_20210708_FIN.pdf>
     ; 
    <https://njt.hu/jogszabaly/2012-100-00-00>
     ; https://njt.hu/jogszabaly/2012-2-00-00; 
    <https://njt.hu/jogszabaly/2017-152-00-00>
     ; 
    <https://njt.hu/translation/J2017T0152P_20180825_FIN.pdf>
    ;
:   [(5)](#footnoteref5)

     Customs Law 
    <https://likumi.lv/ta/en/en/id/283024-customs-law>
     ; Criminal Law 
    <https://likumi.lv/ta/en/en/id/88966-criminal-law>
:   [(6)](#footnoteref6)

    Code of Administrative Offences 
    <https://www.e-tar.lt/portal/lt/legalAct/4ebe66c0262311e5bf92d6af3f6a2e8b/YEJYhdragj>
     ; Criminal Code 
    <https://www.e-tar.lt/portal/lt/legalAct/TAR.2B866DFF7D43/TTpRrWEQDD>
    ;
:   [(7)](#footnoteref7)

     Comment 1 : There is an option to issue an administrative instruction: an offer to the person to pay voluntarily a fine equal to half of the minimum fine within fifteen calendar days from the date of service of an administrative offence report, or, where an administrative offence report with an administrative instruction is drawn up in the absence of the person to be held liable, within thirty calendar days from the date of service of an administrative offence report with an administrative instruction. If the person pays a fine laid down in an administrative instruction within the time limit set, an administrative instruction shall be deemed to have been complied with. The administrative offence proceedings are considered to be completed once the person complies with an administrative instruction. An administrative order cannot be issued on any of the following grounds: 1) the maximum fine for the administrative offence laid down in the sanction of an article or part of an article of this special part exceeds 1500 euros; 2) the person has committed a repeated administrative offence within one year; 3) the person has committed an administrative offence under the influence of alcohol, narcotic, psychotropic or other psychoactive substances, where these circumstances influenced the commission of the administrative offence, has evaded a test to determine the level of intoxication, or has consumed alcohol, drugs, psychotropic substances or other psychoactive substances after the accident and before its circumstances were established; 4) the administrative offence has caused minor injuries; and the administrative offence has caused damage to property which has not been fully compensated; 5) for an act committed by a person, where the special part of this Code provides for the mandatory confiscation of property for which legal registration is mandatory under the laws of the Republic of Lithuania; 6) the person has committed an administrative offence relating to the exercise of a special right without having that right, or when this right has been withdrawn from the person
:   [(8)](#footnoteref8)

     Comment 2 : If the administrative offence is punishable by a warning under an article of the special part of the CAO and the conditions referred to in Article 610(2) of this Code do not exist, a warning shall be given to the person at the end of the investigation of the administrative offence and the investigating officer shall issue a decision in respect of that administrative offence. In this case, no administrative offence report shall be drawn up.
:   [(9)](#footnoteref9)

     Comment 3 : CAO The following shall be considered as mitigating circumstances: 1) the perpetrator has confessed to commission of an administrative offence provided for in this Code and sincerely regrets or has assisted in the detection of this act; 2) the perpetrator has voluntarily compensated for or eliminated the damage incurred; 3) the administrative offence has been committed due to a very difficult financial condition of the perpetrator; 4) the administrative offence has been committed as a result of mental or physical coercion; 5) the administrative offence has been committed in violation of conditions of arrest of a person who has committed the offence, discharge of professional duty or performance of an assignment of law enforcement institutions, direct necessity, justified conditions of industrial or economic risk or lawfulness of a scientific experiment; 6) the administrative offence has been committed by exceeding the limits of self-defence; 7) the administrative offence has been committed in a state of extreme agitation caused by unlawful actions of the victim; 8) the administrative offence has been committed by a pregnant woman, if this circumstance had an influence on the commission of the offence; 9) the administrative offence has been committed by a person with a level of incapacity for work of between 0 and 40 per cent or a level of severe or moderate special needs, or by a person who has reached the age of 65; 10) the person agrees to participate in programmes (courses) on alcoholism and drug addiction prevention, early intervention, health care, resocialisation, improving communication with children, changing violent behaviour or other.
:   [(10)](#footnoteref10)

     Comment 4: CAO The following shall be considered as aggravating circumstances: 1) the administrative offence has been committed by two or more persons acting in agreement. Taking into consideration the nature and extent of the person’s participation in the commission of the administrative offence or the assistance provided in establishing the circumstances of the commission of the administrative offence and the persons who participated in the commission of the administrative offence, the court or the authority (official) hearing the administrative offence out of court have the right not to recognise this circumstance as aggravating; 2) the administrative offence has been committed by taking advantage of a public or other person’s disaster; 3) the administrative offence has inflicted serious damage; 4) the administrative offence has been committed against a pregnant woman when it was known or apparent that she was pregnant, or against a disabled person when it was known or apparent that he was disabled; 5) the administrative offence has been committed by a minor who was involved in the administrative offence by an adult; 6) the administrative offence has been committed against a minor; 7) the administrative offence has been committed by expressing hatred towards a person (persons) or by discriminating against a person (persons) on the grounds of sex, race, nationality, language, descent, social status, religion, convictions, views or other grounds; 8) the administrative offence has been committed by a person under the influence of alcohol, narcotic, psychotropic or other psychoactive substances, where these circumstances influenced the commission of the administrative offence; 9) the administrative offence has been committed by torturing the victim or subjecting him to taunting; 10) the administrative offence has been committed in a publicly dangerous manner or by using explosives, explosive materials or firearms; 11) the administrative offence has been committed by reason of disorderly conduct or for mercenary reasons; 12) the administrative offence provided for in the same Article of this Code is committed repeatedly before the time limit laid down in Article 40 of this Code has expired.
:   [(11)](#footnoteref11)

     Comment 5: CC The following shall be considered as aggravating circumstances: 1) the act has been committed by a group of accomplices. Taking into consideration the nature and extent of participation of each accomplice in the commission of the criminal act, a court shall have the right not to recognise this circumstance as aggravating; 2) the act has been committed by an organised group; 3) the act has been committed by reason of disorderly conduct or for mercenary reasons; 4) the act has been committed by torturing the victim or subjecting him to extreme cruelty or taunting; 5) the act has been committed against a young child; 6) the act has been committed against a person who, due to an illness, disability, old age or for other reasons, was in a helpless state, without his request, or the act has been committed against a minor taking advantage of his dependency or through abuse of trust, authority or influence; 7) the act has been committed against a woman known to be pregnant; 8) the act has been committed by taking advantage of a public or other person’s disaster; 9) the act has been committed by a person under the influence of alcohol, narcotic, psychotropic or other psychoactive substances, where these circumstances influenced the commission of the criminal act; 10) the act has been committed in a publicly dangerous manner or by using explosives, explosive materials or firearms; 11) the committed act has inflicted serious damage or a real threat to the victim's life; 12) the act has been committed in order to express hatred towards a group of persons or a person belonging thereto on the grounds of age, sex, sexual orientation, disability, race, nationality, language, descent, social status, religion, convictions or views; 13) the act has been committed by a repeat offender; 14) the acts provided for in Article 149 (3) and (4), Article 150 (3) and (4), Article 151 (2), Article 1151, Article 1521, Article 153, Article 162, Article 307 (3), Article 308 (3), Article 309 (2) and (3) have been committed by a close relative, family member or a person living together with the minor victim.
:   [(12)](#footnoteref12)

     Comment 6 : CC The following shall be considered as mitigating circumstances: 1) the offender has provided assistance to the victim or otherwise actively avoided or attempted to avoid more serious consequences; 2) the offender has confessed to commission of an act provided for by a criminal law and sincerely regrets or has assisted in the detection of this act or identification of the persons who participated therein; 3) the offender has voluntarily compensated for or eliminated the damage incurred; 4) the criminal act has been committed due to a very difficult financial condition or desperate situation of the offender; 5) the act has been committed as a result of mental or physical coercion, where such a coercion does not eliminate criminal liability; 6) the commission of the act has been influenced by a provoking or risky behaviour of the victim; 7) the act has been committed at the request of the victim, who is in a desperate situation; 8) the act has been committed in violation of conditions of arrest of a person who has committed the criminal act, direct necessity, discharge of professional duty or performance of an assignment of law enforcement institutions, conditions of industrial or economic risk or lawfulness of a scientific experiment; 9) the act has been committed by exceeding the limits of self-defence, where a criminal law provides for liability for exceeding the limits of self-defence; 10) the act has been committed in a state of extreme agitation caused by unlawful actions of the victim; 11) the act has been committed by a person of diminished legal capacity; 12) the act has been committed by a person intoxicated by alcohol or drugs against his will; 13) a voluntary attempt to renounce commission of the criminal act has been unsuccessful.
:   [(13)](#footnoteref13)

     Comment 8: The Minimum Standard of Living (MSL) 1 MSL amounts to EUR 50.
:   [(14)](#footnoteref14)

     Comment 9: CC Article 43. Types of Penalties in Respect of Legal Entities 1. The following penalties may be imposed upon a legal entity for the commission of a criminal act:1) a fine; 2) restriction of operation of the legal entity; 3) liquidation of the legal entity. 2. Having imposed a penalty upon a legal entity, a court may also decide to announce this judgment in the media. The judgment whereby the court imposes the penalty upon the legal entity for the crimes provided for in Chapter XXXIII of this Code must be announced in the media. 3. Only one penalty may be imposed upon a legal entity for one criminal act. 4. The sanctions of articles of the Special Part of this Code shall not specify the penalties to which legal entities are subject. In imposing a penalty upon a legal entity, a court shall refer to the list of penalties specified in paragraph 1 of this Article. 5. A legal entity may, in accordance with Articles 67, 71, 72 and 723 of this Code, be subject to one or more of the following measures of punitive effect in addition to the penalty: a contribution to the Victims of Crime Fund, confiscation of property, or extended confiscation of property. A contribution to the Victims of Crime Fund can only be imposed together with the penalty of restriction of operation of the legal entity. The amount of a fine for a legal entity shall be from 200 MLSs up to 100 000 MLSs.
:   [(15)](#footnoteref15)

     Comment 10: Community service shall be ordered by a court in the cases provided for in the Special Part of this Code. The penalty of community service may be imposed only with the consent of the convict. Community service may be imposed for a period from one month up to one year. The term of the penalty shall be counted in months. A person sentenced to perform community service shall be under the obligation to work for the community without remuneration from 10 to 40 hours per month during the time period set by the court. The sanction of an article shall not indicate the time of performance and number of hours of community service. This shall be determined by a court when imposing the penalty, however, this time may not exceed 480 hours for a crime and 240 hours for a misdemeanour.
:   [(16)](#footnoteref16)

     Comment 11: The penalty of restriction of liberty may be imposed for a period from three months up to two years. The term of the penalty shall be counted in years and months. When imposing the penalty of restriction of liberty, the court will normally place the accused under intensive supervision by imposing the monitoring the convicted person's whereabouts at fixed times by means of electronic monitoring. The court shall determine the place and time of the convicted person's presence.
:   [(17)](#footnoteref17)

     Comment 12: CC Article 96. Statute of Limitations for the Execution of a Judgment of Conviction 1. A judgment of conviction shall not be executed where: 1) it was not executed: a) within two years following the imposition of a penalty for a misdemeanour; or b) within three years following the imposition of a non-custodial sentence or of a custodial sentence for a term not exceeding two years; or c) within five years following the imposition of a custodial sentence for a term not exceeding five years; or d) within ten years following the imposition of a custodial sentence for a term not exceeding ten years; or e) within fifteen years following the imposition of a custodial sentence for a term exceeding ten years or imposition of the sentence of life custodial sentence, and 2) during the period specified in point 1 of paragraph 1 of this Article the convict did not evade the serving of the sentence and did not commit a new criminal act. 2. The statute of limitations for the execution of a judgment of conviction shall run from the coming into effect of the judgment until the commencement of execution of the judgment.
:   [(18)](#footnoteref18)

     Comment 13: LTA The following shall be considered as aggravating circumstances: 1) the violation has been committed with a view to gaining a tax benefit within the meaning of Article 69(1) of this Law, and the tax has been calculated by the tax administrator by applying the content-over-form principle; 2) the taxpayer fails to discharge or properly discharge his obligation to calculate taxes, cooperate with the tax administrator, keep accounts, safekeep the accounting and other documents, which precludes the tax administrator from determining the amount of the taxpayer’s tax liability pursuant to the standard procedure, i.e. a procedure laid down in the special tax law; 3) where the taxpayer fails to provide the tax administrator with adequate documentation on the value of transactions or economic operations within the time specified by the tax administrator, or provides inadequate documentation, and the tax administrator adjusts the value of the transactions or economic operations by applying Article 40 of the Law on Corporate Income Tax or Article 15 of the Law on Personal Income Tax; 4) the tax payer avoids cooperating with the tax administrator and providing relevant information or explanations to the tax administrator in the performance of tax obligations; 5) the taxpayer's intentional acts or omissions have caused significant damage to the state budget, where the amount of unpaid taxes exceeds 500 amounts of the basic social benefit; 6) the accounting records include accounting documents that are not legal and economic operations recorded in them have not taken place.
:   [(19)](#footnoteref19)

     Règlement ministériel modifié du 4 octobre 1977 concernant la coordination des dispositions générales relatives aux douanes et accises 
    <http://data.legilux.public.lu/eli/etat/leg/rmin/1977/10/04/n1/jo>
     . Texte coordonné consultable dans le recueil Douanes et Accises : 
    <http://legilux.public.lu/eli/etat/leg/recueil/douanes_accises>
     Communément appelé : "loi générale modifiée du 18 juillet 1977 sur les douanes et accises" (acronyme: LGDA)
:   [(20)](#footnoteref20)

     Customs Ordinance (Cap 37 of the Laws of Malta 
    <https://legislation.mt/eli/cap/37/eng>
     ; Malta Freeports Act 
    <https://legislation.mt/eli/cap/334/eng>

[Top](#document3)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 6.1.2023

SWD(2023) 2 final

COMMISSION STAFF WORKING DOCUMENT

Country Sheets

Accompanying the document

Report from the Commission

on the assessment of customs infringements and penalties in Member States  
  
Union Customs Code  
  
  
  
POLAND - PORTUGAL - ROMANIA - SLOVAKIA - SLOVENIA - SPAIN - SWEDEN

{COM(2023) 5 final}

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 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 | | | Other relevant factors defining the sanction in question |
|  |  |  | 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 | art. 87 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 10 years | 20 years | 15 years | Article 87. [Customs fraud] 1. Whoever, by misleading the authority authorised to carry out customs control, exposes the customs duty to depletion, shall be subject to a fine of up to 720 daily rates or deprivation of liberty, or both./2. The same punishment shall apply to the perpetrator where customs fraud concerns goods or a service in foreign trade for which non-tariff regulation exists./3. If the amount of the customs duty exposed to depletion or the value of goods or a service in foreign trade for which a non-tariff regulation exists is low, the perpetrator of the prohibited act specified in paragraph 1 or paragraph 2 |
|  |  |  |  |  |  |  |  | Imprisonement | up to 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Art. 94 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 94. [Obstructing customs control] 1. Whoever, contrary to the obligation, fails to provide oral or written explanations relevant to customs control or fails to provide required documents regarding foreign trade in goods or services, shall be subject to a fine of up to 720 daily rates./2. The same punishment shall apply to anyone that otherwise thwarts or obstructs the performance of controls or customs supervision by a person authorised to carry out these activities as part of their official duties, in particular anyone that refuses to enable customs control or fails to immediately deliver goods to the location indicated by the customs authority. |
| article 15(2)(a) | 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; | Art. 87 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 10 years | 20 years | 15 years | Article 87. [Customs fraud] 1. Whoever, by misleading the authority authorised to carry out customs control, exposes the customs duty to depletion, shall be subject to a fine of up to 720 daily rates or deprivation of liberty, or both./2. The same punishment shall apply to the perpetrator where customs fraud concerns goods or a service in foreign trade for which non-tariff regulation exists./3. If the amount of the customs duty exposed to depletion or the value of goods or a service in foreign trade for which a non-tariff regulation exists is low, the perpetrator of the prohibited act specified in paragraph 1 or paragraph 2 |
|  |  |  |  |  |  |  |  | Imprisonement | up to 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | Art. 87 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 10 years | 20 years | 15 years | Article 87. [Customs fraud] 1. Whoever, by misleading the authority authorised to carry out customs control, exposes the customs duty to depletion, shall be subject to a fine of up to 720 daily rates or deprivation of liberty, or both./2. The same punishment shall apply to the perpetrator where customs fraud concerns goods or a service in foreign trade for which non-tariff regulation exists./3. If the amount of the customs duty exposed to depletion or the value of goods or a service in foreign trade for which a non-tariff regulation exists is low, the perpetrator of the prohibited act specified in paragraph 1 or paragraph 2 |
|  |  |  |  |  |  |  |  | Imprisonement | up to 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | N/A - Could obviously result in suspension or revocation of the decision involved. An authorization may be revoked if such behaviour systematic. A coersive measure may be applied. Is not punishable as a crime or misdemeanour | | | | | | | | | | | | | | | | |
| Article 23(2) | 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; | N/A - Could obviously result in suspension or revocation of the decision involved. A coersive measure may be applied. An authorization may be revoked if such behaviour systematic. Is not punishable as a crime or misdemeanour | | | | | | | | | | | | | | | | |
| Article 51 | 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; | Art. 95 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 180 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 95. [Negligence in documentation] 1. Whoever, contrary to the obligation, fails to store documents relevant for customs control, shall be subject to a fine of up to 180 daily rates./2. In the event of an act of lesser gravity, the perpetrator of the prohibited act specified in paragraph 1 |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | N/A - Interests due are considered punishment enough. Any tax/duty debt shall be enforced, if needed through compulsory execution. | | | | | | | | | | | | | | | | |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | N/A | | | | | | | | | | | | | | | | |
| Article 134(1) | 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; | Art. 90 Penal Fiscal Code - Whoever removes the goods or transport means from customs supervision. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 90. [Removal from customs supervision] 1. Whoever removes goods or a means of transport from customs supervision, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 3 years, or both./2. The same punishment shall apply to anyone that, without the consent of the authorised authority, destructs, damages or removes a customs seal. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 3 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Art. 90 Penal Fiscal Code - Whoever removes the goods or transport means from customs supervision. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 90. [Removal from customs supervision] 1. Whoever removes goods or a means of transport from customs supervision, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 3 years, or both./2. The same punishment shall apply to anyone that, without the consent of the authorised authority, destructs, damages or removes a customs seal. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 3 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Art. 94 (2) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 94. [Obstructing customs control] 1. Whoever, contrary to the obligation, fails to provide oral or written explanations relevant to customs control or fails to provide required documents regarding foreign trade in goods or services, shall be subject to a fine of up to 720 daily rates./2. The same punishment shall apply to anyone that otherwise thwarts or obstructs the performance of controls or customs supervision by a person authorised to carry out these activities as part of their official duties, in particular anyone that refuses to enable customs control or fails to immediately deliver goods to the location indicated by the customs authority. |
| Article 135(2) | 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; | N/A | | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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 | | | | | | | | | | | | | | | | |
| Article 139 | 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 | Art. 86 Penal Fiscal Code - Whoever, failing to fulfil the customs obligation imposed on it, imports goods from abroad or exports goods abroad without presenting them to the customs authority or without a customs declaration. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 10 years | 20 years | 15 years | Article 86. [Customs smuggling] 1. Whoever, by failing to fulfil their customs duty obligation, imports or exports goods without presenting them customs or without customs declaration, thereby exposing the customs duty to depletion, shall be subject to a fine of up to 720 daily rates or deprivation of liberty, or both./2. The same punishment shall apply to the perpetrator where customs smuggling concerns goods in foreign trade for which non-tariff regulation exists. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Art. 86 Penal Fiscal Code - Whoever, failing to fulfil the customs obligation imposed on it, imports goods from abroad or exports goods abroad without presenting them to the customs authority or without a customs declaration. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 10 years | 20 years | 15 years | Article 86. [Customs smuggling] 1. Whoever, by failing to fulfil their customs duty obligation, imports or exports goods without presenting them customs or without customs declaration, thereby exposing the customs duty to depletion, shall be subject to a fine of up to 720 daily rates or deprivation of liberty, or both./2. The same punishment shall apply to the perpetrator where customs smuggling concerns goods in foreign trade for which non-tariff regulation exists. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 140 | 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; | Art. 90 Penal Fiscal Code - Whoever removes the goods or transport means from customs supervision. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 90. [Removal from customs supervision] 1. Whoever removes goods or a means of transport from customs supervision, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 3 years, or both./2. The same punishment shall apply to anyone that, without the consent of the authorised authority, destructs, damages or removes a customs seal. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 3 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Art. 93 (3) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 240 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 93. [Defective customs operation] 1. (repealed)/2. Whoever grossly violates the provisions of customs law with respect to the conditions of operation of a duty free zone or a customs warehouse, shall be subject to a fine of up to 240 daily rates. |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Art. 93 (3) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 240 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 93. [Defective customs operation] 1. (repealed)/2. Whoever grossly violates the provisions of customs law with respect to the conditions of operation of a duty free zone or a customs warehouse, shall be subject to a fine of up to 240 daily rates. |
| Article 149 | 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; | Art. 93 (3) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 240 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 93. [Defective customs operation] 1. (repealed)/2. Whoever grossly violates the provisions of customs law with respect to the conditions of operation of a duty free zone or a customs warehouse, shall be subject to a fine of up to 240 daily rates. |
| Articles 158(3) | Removal of goods from customs supervision; | Art. 90 Penal Fiscal Code - Whoever removes the goods or transport means from customs supervision. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 90. [Removal from customs supervision] 1. Whoever removes goods or a means of transport from customs supervision, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 3 years, or both./2. The same punishment shall apply to anyone that, without the consent of the authorised authority, destructs, damages or removes a customs seal. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 3 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Art. 87 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 10 years | 20 years | 15 years | Article 87. [Customs fraud] 1. Whoever, by misleading the authority authorised to carry out customs control, exposes the customs duty to depletion, shall be subject to a fine of up to 720 daily rates or deprivation of liberty, or both./2. The same punishment shall apply to the perpetrator where customs fraud concerns goods or a service in foreign trade for which non-tariff regulation exists./3. If the amount of the customs duty exposed to depletion or the value of goods or a service in foreign trade for which a non-tariff regulation exists is low, the perpetrator of the prohibited act specified in paragraph 1 or paragraph 2 |
|  |  |  |  |  |  |  |  | Imprisonement | up to 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Art. 94 (1) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 94. [Obstructing customs control] 1. Whoever, contrary to the obligation, fails to provide oral or written explanations relevant to customs control or fails to provide required documents regarding foreign trade in goods or services, shall be subject to a fine of up to 720 daily rates./2. The same punishment shall apply to anyone that otherwise thwarts or obstructs the performance of controls or customs supervision by a person authorised to carry out these activities as part of their official duties, in particular anyone that refuses to enable customs control or fails to immediately deliver goods to the location indicated by the customs authority. |
| Article 163(2) | 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; | Art. 94 (1) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 94. [Obstructing customs control] 1. Whoever, contrary to the obligation, fails to provide oral or written explanations relevant to customs control or fails to provide required documents regarding foreign trade in goods or services, shall be subject to a fine of up to 720 daily rates./2. The same punishment shall apply to anyone that otherwise thwarts or obstructs the performance of controls or customs supervision by a person authorised to carry out these activities as part of their official duties, in particular anyone that refuses to enable customs control or fails to immediately deliver goods to the location indicated by the customs authority. |
| Article 166 | 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, | Art. 85 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 85. [Obtaining permission by deception] 1. Whoever obtains a permission or other similar document regarding the conditions of foreign trade in goods or services, regulated by the provisions referred to in Article 53(32) or Article 53(33), by deceitfully misleading the authority authorised to issue such documents, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 2 years, or both./2. The same punishment shall apply to anyone that uses a document obtained in the manner specified in paragraph 1. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | N/A | | | | | | | | | | | | | | | | |
| Article 167(1) second subparagraph | 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 | Art. 94 (1) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 94. [Obstructing customs control] 1. Whoever, contrary to the obligation, fails to provide oral or written explanations relevant to customs control or fails to provide required documents regarding foreign trade in goods or services, shall be subject to a fine of up to 720 daily rates./2. The same punishment shall apply to anyone that otherwise thwarts or obstructs the performance of controls or customs supervision by a person authorised to carry out these activities as part of their official duties, in particular anyone that refuses to enable customs control or fails to immediately deliver goods to the location indicated by the customs authority. |
| Article 177 | 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 | Art. 85 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 85. [Obtaining permission by deception] 1. Whoever obtains a permission or other similar document regarding the conditions of foreign trade in goods or services, regulated by the provisions referred to in Article 53(32) or Article 53(33), by deceitfully misleading the authority authorised to issue such documents, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 2 years, or both./2. The same punishment shall apply to anyone that uses a document obtained in the manner specified in paragraph 1. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| 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 179 | Art. 85 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 85. [Obtaining permission by deception] 1. Whoever obtains a permission or other similar document regarding the conditions of foreign trade in goods or services, regulated by the provisions referred to in Article 53(32) or Article 53(33), by deceitfully misleading the authority authorised to issue such documents, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 2 years, or both./2. The same punishment shall apply to anyone that uses a document obtained in the manner specified in paragraph 1. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| 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 182 | Art. 85 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 85. [Obtaining permission by deception] 1. Whoever obtains a permission or other similar document regarding the conditions of foreign trade in goods or services, regulated by the provisions referred to in Article 53(32) or Article 53(33), by deceitfully misleading the authority authorised to issue such documents, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 2 years, or both./2. The same punishment shall apply to anyone that uses a document obtained in the manner specified in paragraph 1. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 185 | 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 | Art. 85 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 85. [Obtaining permission by deception] 1. Whoever obtains a permission or other similar document regarding the conditions of foreign trade in goods or services, regulated by the provisions referred to in Article 53(32) or Article 53(33), by deceitfully misleading the authority authorised to issue such documents, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 2 years, or both./2. The same punishment shall apply to anyone that uses a document obtained in the manner specified in paragraph 1. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 192(2) | 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; | Art. 90 (2) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 90. [Removal from customs supervision] 1. Whoever removes goods or a means of transport from customs supervision, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 3 years, or both./ 2. The same punishment shall apply to anyone that, without the consent of the authorised authority, destructs, damages or removes a customs seal. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 3 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 211 | 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. 85 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 85. [Obtaining permission by deception] 1. Whoever obtains a permission or other similar document regarding the conditions of foreign trade in goods or services, regulated by the provisions referred to in Article 53(32) or Article 53(33), by deceitfully misleading the authority authorised to issue such documents, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 2 years, or both./2. The same punishment shall apply to anyone that uses a document obtained in the manner specified in paragraph 1. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Art. 94 (2) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 94. [Obstructing customs control] 1. Whoever, contrary to the obligation, fails to provide oral or written explanations relevant to customs control or fails to provide required documents regarding foreign trade in goods or services, shall be subject to a fine of up to 720 daily rates./2. The same punishment shall apply to anyone that otherwise thwarts or obstructs the performance of controls or customs supervision by a person authorised to carry out these activities as part of their official duties, in particular anyone that refuses to enable customs control or fails to immediately deliver goods to the location indicated by the customs authority. |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Art. 93 (2) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 240 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 93. [Defective customs operation] 1. (repealed)/2. Whoever grossly violates the provisions of customs law with respect to the conditions of operation of a duty free zone or a customs warehouse, shall be subject to a fine of up to 240 daily rates. |
| Article 242 | Removal of goods from customs supervision; | Art. 90 Penal Fiscal Code - Whoever removes the goods or transport means from customs supervision. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 90. [Removal from customs supervision] 1. Whoever removes goods or a means of transport from customs supervision, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 3 years, or both./2. The same punishment shall apply to anyone that, without the consent of the authorised authority, destructs, damages or removes a customs seal. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 3 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. 93 (2) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 240 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 93. [Defective customs operation] 1. (repealed)/2. Whoever grossly violates the provisions of customs law with respect to the conditions of operation of a duty free zone or a customs warehouse, shall be subject to a fine of up to 240 daily rates. |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Art. 93 (2) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 240 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 93. [Defective customs operation] 1. (repealed)/2. Whoever grossly violates the provisions of customs law with respect to the conditions of operation of a duty free zone or a customs warehouse, shall be subject to a fine of up to 240 daily rates. |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | Art. 93 (2) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 240 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 93. [Defective customs operation] 1. (repealed)/2. Whoever grossly violates the provisions of customs law with respect to the conditions of operation of a duty free zone or a customs warehouse, shall be subject to a fine of up to 240 daily rates. |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Art. 93 (2) Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 240 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 93. [Defective customs operation] 1. (repealed)/2. Whoever grossly violates the provisions of customs law with respect to the conditions of operation of a duty free zone or a customs warehouse, shall be subject to a fine of up to 240 daily rates. |
| Article 245 | 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 | Art. 85 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 85. [Obtaining permission by deception] 1. Whoever obtains a permission or other similar document regarding the conditions of foreign trade in goods or services, regulated by the provisions referred to in Article 53(32) or Article 53(33), by deceitfully misleading the authority authorised to issue such documents, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 2 years, or both./2. The same punishment shall apply to anyone that uses a document obtained in the manner specified in paragraph 1. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | N/A | | | | | | | | | | | | | | | | |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | N/A | | | | | | | | | | | | | | | | |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | N/A | | | | | | | | | | | | | | | | |
| 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 | Art. 86 Penal Fiscal Code - Whoever, failing to fulfil the customs obligation imposed on it, imports goods from abroad or exports goods abroad without presenting them to the customs authority or without a customs declaration. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 10 years | 20 years | 15 years | Article 86. [Customs smuggling] 1. Whoever, by failing to fulfil their customs duty obligation, imports or exports goods without presenting them customs or without customs declaration, thereby exposing the customs duty to depletion, shall be subject to a fine of up to 720 daily rates or deprivation of liberty, or both./2. The same punishment shall apply to the perpetrator where customs smuggling concerns goods in foreign trade for which non-tariff regulation exists. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 267(2) | 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; | Art. 85 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 85. [Obtaining permission by deception] 1. Whoever obtains a permission or other similar document regarding the conditions of foreign trade in goods or services, regulated by the provisions referred to in Article 53(32) or Article 53(33), by deceitfully misleading the authority authorised to issue such documents, shall be subject to a fine of up to 720 daily rates or deprivation of liberty for up to 2 years, or both./2. The same punishment shall apply to anyone that uses a document obtained in the manner specified in paragraph 1. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 2 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Art. 86 Penal Fiscal Code - Whoever, failing to fulfil the customs obligation imposed on it, imports goods from abroad or exports goods abroad without presenting them to the customs authority or without a customs declaration. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 10 years | 20 years | 15 years | Article 86. [Customs smuggling] 1. Whoever, by failing to fulfil their customs duty obligation, imports or exports goods without presenting them customs or without customs declaration, thereby exposing the customs duty to depletion, shall be subject to a fine of up to 720 daily rates or deprivation of liberty, or both./2. The same punishment shall apply to the perpetrator where customs smuggling concerns goods in foreign trade for which non-tariff regulation exists. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Art. 86 Penal Fiscal Code - Whoever, failing to fulfil the customs obligation imposed on it, imports goods from abroad or exports goods abroad without presenting them to the customs authority or without a customs declaration. | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 720 times a daily fine | N/A | All the sanctions are applied regardless of the severity of the sanction. | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 10 years | 20 years | 15 years | Article 86. [Customs smuggling] 1. Whoever, by failing to fulfil their customs duty obligation, imports or exports goods without presenting them customs or without customs declaration, thereby exposing the customs duty to depletion, shall be subject to a fine of up to 720 daily rates or deprivation of liberty, or both./2. The same punishment shall apply to the perpetrator where customs smuggling concerns goods in foreign trade for which non-tariff regulation exists. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 5 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | confiscation | N/A |  |  |  |  |  |  |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Art. 93 Penal Fiscal Code | YES | NO | Negligence and intent need to be proven in order for the infringement to be committed. | YES | NO | Fine | fines up to 240 times a daily fine | N/A |  | The polish national law provides for aggravating factors like this: the infringement has been perpretated by organised crime, recidivism, fraudulent intent, amount of duties evaded, status of the ofender, use of violence. | The polish national law provides for mitigating factors like this: cooperation with customs authorities, payment of the evaded duties, seriousness of the infringement, good faith. | Settlement is the type of the special criminal procedure. | 5 years | 10 years | 10 years | Article 93. [Defective customs operation] 1. (repealed)/2. Whoever grossly violates the provisions of customs law with respect to the conditions of operation of a duty free zone or a customs warehouse, shall be subject to a fine of up to 240 daily rates. |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [1](#footnote1)\* | Legal nature (C/ A) | | N/I | Liability | | Type of the sanction | Thresholds  [2](#footnote2) | | Application of sanctions | Aggravating factors [3](#footnote3) | Mitigating factors  [4](#footnote4) | 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 92(1)(d) and 108 of RGIT | YES | YES | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 3 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | From 1 to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | anciliary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Article 111 of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative fine (coima) | From 75 to 3.750€ (in case of negligence) or 7.500 EUR (in case of intent) | From 150 to 7.500€ (in case of negligence) 15.000 EUR | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  |  |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | Article 111-A RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 2.875€ (in case of negligence) 5.750€ (in case of intent) | From 150€ to 5.750€ (in case of negligence) 11.500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 15(2)(b) | 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; | Article 111-A RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 2.875€ (in case of negligence) 5.750€ (in case of intent) | From 150€ to 5.750€ (in case of negligence) 11.500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | \* footnote 4 [5](#footnote5) | N/A | | | | | | | | | | | | | | |
|  |  |  |  | | | | | | | | | | | | | | |
|  |  |  |  | | | | | | | | | | | | | | |
| Article 23(2) | 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; | Not foreseen as customs infringement under RGIT | N/A | | | | | | | | | | | | | | |
|  |  |  |  | | | | | | | | | | | | | | |
|  |  |  |  | | | | | | | | | | | | | | |
| Article 51 | 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; | Artigo 110-A RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Not foreseen as customs infringement under RGIT | N/A | | | | | | | | | | | | | | |
|  |  |  |  | | | | | | | | | | | | | | |
|  |  |  |  | | | | | | | | | | | | | | |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Article 110-A of RGIT | No | Yes | Both: negligent and intent | YES | YES | Administrative Fine | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 134(1) | 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; | Article 92(1)(b) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | anciliary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Article 92(1)(b) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | anciliary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 135(1) | 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; | Article 92(1)(a) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | anciliary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 135(2) | 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; | Article 108(3)(a) of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  |  |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 137(1) and (2) | 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; | Article 92(1)(a) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 139 | 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 | Article 92(1)(a) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Article 92(1)(a) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 140 | 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; | Article 92(1)(b) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Article 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  |  |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Article 92(1)(a) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 149 | 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; | Artcle 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Articles 158(3) | Removal of goods from customs supervision; | Article 92(1)(b) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Article 92(1)(d) and 108 of RGIT | YES | YES | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Artcle 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 163(2) | 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; | Artcle 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 166 | 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, | Article 92(1)(d) and 108 of RGIT | YES | YES | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 167(1) | 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; | Artcle 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 167(1) second subparagraph | 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 | Artcle 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 177 | 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 | Article 92(1)(d) and 108 of RGIT | YES | YES | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| 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 179 | Article 92(1)(d) and 108 of RGIT | YES | YES | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| 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 182 | Article 92(1)(d) and 108 of RGIT | YES | YES | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 185 | 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 | Article 92(1)(d) and 108 of RGIT |  |  | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 192(2) | 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; | Article 99 of RGIT | YES | NO | Intent | YES | YES | Fine | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 10 up to 360 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros. | Criminal: The criminal fines are established in days. For this infringement, the fine can from 20 up to 720 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros. | Criminal fine and impriosonement applied by the court | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | Between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. |
|  |  |  |  |  |  |  |  | Imprisonement | up to 3 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 211 | 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; | Articles 92(1)(d) and 108 of RGIT | YES | YES | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Articles 95 and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 10 up to 360 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 20 up to 720 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Article 108(3)(a) of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | from 250€ to 82.500€ (in case of negligence) or 165.000€ (in case of intent) | from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Article 92(1)(b) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonement applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Article 108(3)(a) of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | from 250€ to 82.500€ (in case of negligence) or 165.000€ (in case of intent) | from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Article 108(3)(a) of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | from 250€ to 82.500€ (in case of negligence) or 165.000€ (in case of intent) | from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code | (The UCC article mentioned here does not relate to the lodging of na entry summary declaration) The failure to comply with the obligation to notify in advance the customs authorities about the carrying on of the acrivities in the free zone is a customs infringement under Article 108(3)(a) | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | from 250€ to 82.500€ (in case of negligence) or 165.000€ (in case of intent) | from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Article 108(3)(a) of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | from 250€ to 82.500€ (in case of negligence) or 165.000€ (in case of intent) | from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 245 | 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 | Articles 92(1)(d) and 108 of RGIT | YES | YES | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonment applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Article 108(3)(a) of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | from 250€ to 82.500€ (in case of negligence) or 165.000€ (in case of intent) | from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Article 108(3)(a) of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | from 250€ to 82.500€ (in case of negligence) or 165.000€ (in case of intent) | from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Article 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| 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 | Article 92(1)(a) and 108 of RGIT | YES | YES | Criminal: intent/ Non criminal: both negligent and intent | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 82.500 € (in case of negligence) or 165.000€ (in case of intent) | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 165.000€ (in case of negligence) or 330.000€ (in case of intent) | Criminal fine and impriosonment applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if there is intention (dolus): it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000; or if the infringement is committed in an organized way or has an international dimension. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 267(2) | 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; | Articles 92(1)(d) and 108 of RGIT | YES | YES | Infringement considered as intentional, by nature | YES | YES | Fine | Criminal: (only applies in case there isn't any aggravating factor - \*footnote 2) The criminal fines are established in days. For this infringement, the fine can go from 120 up to 480 days- Each criminal fine day corresponds to an amount between 1 euro and 500 euros.  Administrative: from 250€ to 165.000€ | Criminal: The criminal fines are established in days. For this infringement, the fine can go from 240 up to 960 days- Each criminal fine day corresponds to an amount between 5 euros and 500 euros. When an aggravating factor (\*footnote 2) occurs, the criminal fine can go from 240 up to 1200 days. Administrative: from 500€ to 330.000€ | Criminal fine and impriosonment applied by the court Adminstrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited (for both criminal and non criminal) | 5 years from the moment the infringement was commited (for both criminal and non criminal) | Criminal: between 10 years (imprisonment for 2 or more years) and 4 years (imprisonment for less than 2 years or criminal fine) from the moment the condemnatory court decisison becomes definite. Non criminal: 5 years from the decision that applies the sanction |
|  |  |  | BOTH: the infringement is considered as criminal only if: it affects the customs debt in an amount above € 15.000; or, in the case there is no customs debt, if the good´s value related to the infringement is higher than € 50.000. Otherwise, is a non criminal infringement | |  |  |  | Imprisonement | up to 4 years or (whenever occurs an aggravating factor - \*footnote 2) from 1 to 5 years | N/A |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | ancillary sanctions | \* footnote 1 | \* footnote 1 |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Article 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Article 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Article 110-A of RGIT | NO | YES | Both: negligent and intent | YES | YES | Administrative Fine (coima) | From 75€ to 1.875€ (in case of negligence) or 3750€ (in case of intent) | From 150€ to 3.750€ (in case of negligence) or 7500€ (in case of intent) | Administrative fine applied by the customs authority | \* footnote 2 | \* footnote 2 | No | 5 years from the moment the infringement was commited | 5 years from the moment the infringement was commited | 5 years from the decision that applies the sanction |

  

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [6](#footnote6)\* | Legal nature (C/ A) | | N/I | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 | Art. 273. - The use of customs documents, falsified transport or trade documents  to the customs authority | YES | NO | Negligence / Intent | YES | YES |  |  |  | Art. 100 L 86, (7) When the violation of the customs regulations constitutes, as the case may be, a contravention or a crime, the customs authority is obliged to apply the contravention sanctions or to notify the criminal investigation bodies. The crimes under the customs law are ascertained by the prosecutor and are sanctioned by the judge ; Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights. | Organised gang crime; age of the perpetrator; use of guns | In the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third. | The right to a mediator shall be communicated to the parties to the main proceedings before the hearing. There is still the possibility for the victim and the offender to reach agreements on civil claims, either directly between them (transaction) or through a third party (civil mediation in criminal proceedings) - in the civil side of the process this will lead to the settlement of the civil action. according to the will of the parties, and in the criminal side of the process will be an element for the judge to order the waiver of the sentence, postponement of the sentence, conditional suspension of the execution of the sentence, or to retain mitigating circumstances having the effect of reducing the sentence by one third. conditional release of the person imprisoned in the penitentiary before the full execution of the sentence.  The new code also allows for criminal mediation, and from this point of view there will be two categories of crimes. A first category is that for which the conclusion of a mediation agreement between the offender and the victim will prevent the initiation or conduct of criminal proceedings (offenses subject to prior complaint and those prosecuted ex officio but for which reconciliation is possible). A second category is that for which the mediation agreement may be an element for the prosecutor to waive the criminal investigation and to grant the offender a period of 9 months in which to fulfill the obligations assumed by the agreement. For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence. | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. |  |
|  |  |  |  | |  |  |  | Imprisonement | imprisonment from 3 to 15 years and the prohibition of certain rights | Romanian Penal Code - TITLE VI: Criminal liability of the legal person CHAPTER I: General provisions Art. 137: Establishment of the fine for the legal person (1) The fine consists of the amount of money that the legal person is ordered to pay to the state. (2) The amount of the fine shall be determined by the system of fine days. The amount corresponding to a fine day, between 100 and 5,000 lei, is multiplied by the number of fine days, which is between 30 days and 600 days. (3) The court establishes the number of fine days taking into account the general criteria for individualizing the punishment. The amount of the amount corresponding to a fine day is determined taking into account the turnover, in the case of the for-profit legal entity, respectively the value of the patrimonial asset in the case of other legal entities, as well as the other obligations of the legal entity. (4) The special limits of fine days are between: a) 60 and 180 days-fine, when the law provides for the crime committed only the penalty of a fine; b) 120 and 240 days-fine, when the law provides for imprisonment for a maximum of 5 years, only or alternatively with the penalty of a fine; c) 180 and 300 days-fine, when the law provides for imprisonment for a maximum of 10 years; d) 240 and 420 days-fine, when the law provides for imprisonment for a maximum of 20 years; e) 360 and 510 days-fine, when the law provides for imprisonment for more than 20 years or life imprisonment. (5) When by the committed crime the legal person sought to obtain a patrimonial benefit, the special limits of the fine days provided by law for the committed crime may be increased by one third, without exceeding the general maximum of the fine. When setting the fine, the value of the patrimonial benefit obtained or pursued will be taken into account. If the facts provided are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may apply |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | Contravention / notification of the criminal investigation bodies |  | Art. 100 L 86, (7) When the violation of the customs regulations constitutes, as the case may be, a contravention or a crime, the customs authority is obliged to apply the contravention sanctions or to notify the criminal investigation bodies. The crimes under the customs law are ascertained by the prosecutor and are sanctioned by the judge |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | (L) the lodging of a customs declaration containing incomplete or inaccurate data where  this does not affect the determination of import duties and other legally owed duties  representing taxes and duties charged on the release of the goods for free circulation but  which has effects on the application of the measures Commercial policy or other  provisions established by special regulations. | NO | YES | Negligence | YES | YES | fine | From 500 lei to 1,500 lei: | From 500 lei to 1,500 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  |  |  |  |  |  | other | contravention |  |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | the submission by an applicant of documents containing inaccurate or incorrect data in  order to obtain an authorization or certificate of origin issued by the customs authority; | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  | N\_A |  | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  |  |  |  |  |  | other | contravention |  |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 500 lei to 1,500 lei: | From 500 lei to 1,500 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  |  |  |  |  |  | FINE | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  |  |  |  |  |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 23(2) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 500 lei to 1,500 lei: | From 500 lei to 1,500 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 51 | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; |  | NO | YES | Negligence | YES | YES | Fine | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | See Article 15(1) UCC | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code |  | NO | YES | Negligence | YES | YES | Fine | from 3,000 lei to 8,000 lei: | from 3,000 to 8,000 lei: | See Article 15(1) UCC | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 134(1) | 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; | Art.277. - When the goods or other goods that have been the object of the offense are not found. | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | See Article 134(1) UCC | See Article 134(1) UCC |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | See Article 15(1) UCC |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; |  | NO | YES | Negligence | YES | YES | Fine | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | See Article 15(1) UCC |  |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 135(1) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 135(2) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 137(1) and (2) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 139 | 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 | Art. 270. - (1) The introduction or removal from the country by any means of the  goods or goods through places other than those established for customs control | YES | NO | Negligence/Intent | YES | YES | Imprisonement | imprisonment for 3 to 10 years and the prohibition of certain rights. | Romanian Penal Code - TITLE VI: Criminal liability of the legal person CHAPTER I: General provisions Art. 137: Establishment of the fine for the legal person (1) The fine consists of the amount of money that the legal person is ordered to pay to the state. (2) The amount of the fine shall be determined by the system of fine days. The amount corresponding to a fine day, between 100 and 5,000 lei, is multiplied by the number of fine days, which is between 30 days and 600 days. (3) The court establishes the number of fine days taking into account the general criteria for individualizing the punishment. The amount of the amount corresponding to a fine day is determined taking into account the turnover, in the case of the for-profit legal entity, respectively the value of the patrimonial asset in the case of other legal entities, as well as the other obligations of the legal entity. (4) The special limits of fine days are between: a) 60 and 180 days-fine, when the law provides for the crime committed only the penalty of a fine; b) 120 and 240 days-fine, when the law provides for imprisonment for a maximum of 5 years, only or alternatively with the penalty of a fine; c) 180 and 300 days-fine, when the law provides for imprisonment for a maximum of 10 years; d) 240 and 420 days-fine, when the law provides for imprisonment for a maximum of 20 years; e) 360 and 510 days-fine, when the law provides for imprisonment for more than 20 years or life imprisonment. (5) When by the committed crime the legal person sought to obtain a patrimonial benefit, the special limits of the fine days provided by law for the committed crime may be increased by one third, without exceeding the general maximum of the fine. When setting the fine, the value of the patrimonial benefit obtained or pursued will be taken into account. If the facts provided are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may apply | Art. 100 L 86, (7) When the violation of the customs regulations constitutes, as the case may be, a contravention or a crime, the customs authority is obliged to apply the contravention sanctions or to notify the criminal investigation bodies. The crimes under the customs law are ascertained by the prosecutor and are sanctioned by the judge | Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights. | in the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third. | The right to a mediator shall be communicated to the parties to the main proceedings before the hearing. There is still the possibility for the victim and the offender to reach agreements on civil claims, either directly between them (transaction) or through a third party (civil mediation in criminal proceedings) - in the civil side of the process this will lead to the settlement of the civil action. according to the will of the parties, and in the criminal side of the process will be an element for the judge to order the waiver of the sentence, postponement of the sentence, conditional suspension of the execution of the sentence, or to retain mitigating circumstances having the effect of reducing the sentence by one third. conditional release of the person imprisoned in the penitentiary before the full execution of the sentence.  The new code also allows for criminal mediation, and from this point of view there will be two categories of crimes. A first category is that for which the conclusion of a mediation agreement between the offender and the victim will prevent the initiation or conduct of criminal proceedings (offenses subject to prior complaint and those prosecuted ex officio but for which reconciliation is possible). A second category is that for which the mediation agreement may be an element for the prosecutor to waive the criminal investigation and to grant the offender a period of 9 months in which to fulfill the obligations assumed by the agreement. For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence.For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence. |  |  | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. |  |
|  |  |  |  |  |  |  |  | other |  |  | Art. 100 L 86, (7) When the violation of the customs regulations constitutes, as the case may be, a contravention or a crime, the customs authority is obliged to apply the contravention sanctions or to notify the criminal investigation bodies. The crimes under the customs law are ascertained by the prosecutor and are sanctioned by the judge | Art. 276. - If the facts provided in art. 270 - 274 are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may also apply, according to art. 64 lit. c) of the Criminal Code. |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Art. 651.   A) the failure by the carrier or his representative to fulfill the obligation to submit to the border customs office the accompanying documents of international means of transport and the documents relating to the goods transported with them;  (B) failure by the master, shipowner or agent of the ship to submit a statement of ship's stores within the statutory time limits;  C) failure by the postal authorities to declare and submit to the customs authority parcels and postal items which, according to the law, are subject to customs control;  D) the failure of the postal bodies to fulfill the obligation to present the list of postal bags to the border customs office; | NO | YES |  | YES | YES | Fine | fine of 500 lei to 1500 lei | From 500 lei to 1,500 lei: | See Article 15(1) UCC | See Article 15(1) UCC |  | N\_A |  |  | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. |  |
| Article 140 | 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; |  | NO | YES | Negligence | YES | YES | Fine | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 luni de la comiterea faptei | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 145(2) | 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; | E) failure by the carrier, at the request of the customs authority, to present the documents relating to the means of transport for the goods transported in international traffic; | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 149 | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | G) the transfer of the goods which have been the subject of a summary declaration, in  other cases and places than those established by the customs authority; | NO | YES | Negligence | YES | YES | Fine | From 500 lei to 1,500 lei: | From 500 lei to 1,500 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those |  | YES | NO | Negligence/Intent | YES | YES | Imprisonement | imprisonment for 3 to 10 years | Romanian Penal Code - TITLE VI: Criminal liability of the legal person CHAPTER I: General provisions Art. 137: Establishment of the fine for the legal person (1) The fine consists of the amount of money that the legal person is ordered to pay to the state. (2) The amount of the fine shall be determined by the system of fine days. The amount corresponding to a fine day, between 100 and 5,000 lei, is multiplied by the number of fine days, which is between 30 days and 600 days. (3) The court establishes the number of fine days taking into account the general criteria for individualizing the punishment. The amount of the amount corresponding to a fine day is determined taking into account the turnover, in the case of the for-profit legal entity, respectively the value of the patrimonial asset in the case of other legal entities, as well as the other obligations of the legal entity. (4) The special limits of fine days are between: a) 60 and 180 days-fine, when the law provides for the crime committed only the penalty of a fine; b) 120 and 240 days-fine, when the law provides for imprisonment for a maximum of 5 years, only or alternatively with the penalty of a fine; c) 180 and 300 days-fine, when the law provides for imprisonment for a maximum of 10 years; d) 240 and 420 days-fine, when the law provides for imprisonment for a maximum of 20 years; e) 360 and 510 days-fine, when the law provides for imprisonment for more than 20 years or life imprisonment. (5) When by the committed crime the legal person sought to obtain a patrimonial benefit, the special limits of the fine days provided by law for the committed crime may be increased by one third, without exceeding the general maximum of the fine. When setting the fine, the value of the patrimonial benefit obtained or pursued will be taken into account. If the facts provided are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may apply | Art. 100 L 86, (7) When the violation of the customs regulations constitutes, as the case may be, a contravention or a crime, the customs authority is obliged to apply the contravention sanctions or to notify the criminal investigation bodies. The crimes under the customs law are ascertained by the prosecutor and are sanctioned by the judge | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. | in the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third. | For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence. | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights.     Art. 276. - If the facts provided in art. 270 - 274 are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may also apply, according to art. 64 lit. c) of the Criminal Code. |  |  |  |  |  |  |
| Article 163(1) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 163(2) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 166 | 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, |  | YES | YES | Negligence/Intent | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights.     Art. 276. - If the facts provided in art. 270 - 274 are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may also apply, according to art. 64 lit. c) of the Criminal Code. | in the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third. | The right to a mediator shall be communicated to the parties to the main proceedings before the hearing. There is still the possibility for the victim and the offender to reach agreements on civil claims, either directly between them (transaction) or through a third party (civil mediation in criminal proceedings) - in the civil side of the process this will lead to the settlement of the civil action. according to the will of the parties, and in the criminal side of the process will be an element for the judge to order the waiver of the sentence, postponement of the sentence, conditional suspension of the execution of the sentence, or to retain mitigating circumstances having the effect of reducing the sentence by one third. conditional release of the person imprisoned in the penitentiary before the full execution of the sentence.  The new code also allows for criminal mediation, and from this point of view there will be two categories of crimes. A first category is that for which the conclusion of a mediation agreement between the offender and the victim will prevent the initiation or conduct of criminal proceedings (offenses subject to prior complaint and those prosecuted ex officio but for which reconciliation is possible). A second category is that for which the mediation agreement may be an element for the prosecutor to waive the criminal investigation and to grant the offender a period of 9 months in which to fulfill the obligations assumed by the agreement. For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence. | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  | Art. 655. - Faptele prevăzute la art. 651 – 653 constituie contravenţii dacă nu sunt săvârşite în astfel de condiţii încât, potrivit legii penale, să constituie infracţiune. | |  |  |  | Imprisonement | imprisonment for 3 to 10 years | Romanian Penal Code - TITLE VI: Criminal liability of the legal person CHAPTER I: General provisions Art. 137: Establishment of the fine for the legal person (1) The fine consists of the amount of money that the legal person is ordered to pay to the state. (2) The amount of the fine shall be determined by the system of fine days. The amount corresponding to a fine day, between 100 and 5,000 lei, is multiplied by the number of fine days, which is between 30 days and 600 days. (3) The court establishes the number of fine days taking into account the general criteria for individualizing the punishment. The amount of the amount corresponding to a fine day is determined taking into account the turnover, in the case of the for-profit legal entity, respectively the value of the patrimonial asset in the case of other legal entities, as well as the other obligations of the legal entity. (4) The special limits of fine days are between: a) 60 and 180 days-fine, when the law provides for the crime committed only the penalty of a fine; b) 120 and 240 days-fine, when the law provides for imprisonment for a maximum of 5 years, only or alternatively with the penalty of a fine; c) 180 and 300 days-fine, when the law provides for imprisonment for a maximum of 10 years; d) 240 and 420 days-fine, when the law provides for imprisonment for a maximum of 20 years; e) 360 and 510 days-fine, when the law provides for imprisonment for more than 20 years or life imprisonment. (5) When by the committed crime the legal person sought to obtain a patrimonial benefit, the special limits of the fine days provided by law for the committed crime may be increased by one third, without exceeding the general maximum of the fine. When setting the fine, the value of the patrimonial benefit obtained or pursued will be taken into account. If the facts provided are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may apply |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  |  | |  |  |  | Imprisonement | punishes with imprisonment from 2 to 7 years and the prohibition of certain rights. | Romanian Penal Code - TITLE VI: Criminal liability of the legal person CHAPTER I: General provisions Art. 137: Establishment of the fine for the legal person (1) The fine consists of the amount of money that the legal person is ordered to pay to the state. (2) The amount of the fine shall be determined by the system of fine days. The amount corresponding to a fine day, between 100 and 5,000 lei, is multiplied by the number of fine days, which is between 30 days and 600 days. (3) The court establishes the number of fine days taking into account the general criteria for individualizing the punishment. The amount of the amount corresponding to a fine day is determined taking into account the turnover, in the case of the for-profit legal entity, respectively the value of the patrimonial asset in the case of other legal entities, as well as the other obligations of the legal entity. (4) The special limits of fine days are between: a) 60 and 180 days-fine, when the law provides for the crime committed only the penalty of a fine; b) 120 and 240 days-fine, when the law provides for imprisonment for a maximum of 5 years, only or alternatively with the penalty of a fine; c) 180 and 300 days-fine, when the law provides for imprisonment for a maximum of 10 years; d) 240 and 420 days-fine, when the law provides for imprisonment for a maximum of 20 years; e) 360 and 510 days-fine, when the law provides for imprisonment for more than 20 years or life imprisonment. (5) When by the committed crime the legal person sought to obtain a patrimonial benefit, the special limits of the fine days provided by law for the committed crime may be increased by one third, without exceeding the general maximum of the fine. When setting the fine, the value of the patrimonial benefit obtained or pursued will be taken into account. If the facts provided are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may apply |  | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 177 | 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 |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| 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 179 |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| 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 182 |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 185 | 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 |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 192(2) | 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; |  | YES | YES | Negligence/Intent | YES | YES | Fine | 500 lei to 1500 lei | From 500 lei to 1,500 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | OrdGovernment Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 211 | 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; |  | NO | YES | Negligence | YES | YES | Fine | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 233(1)(a) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 242 | Removal of goods from customs supervision; |  | NO | YES | Negligence | YES | YES | Fine | From 500 lei to 1,500 lei: | From 500 lei to 1,500 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately.) |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 242(1), points (a) and (b) | 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. |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; |  | YES | NO | Negligence/Intent | YES | YES |  |  |  |  | Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights. | in the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third. | The right to a mediator shall be communicated to the parties to the main proceedings before the hearing. There is still the possibility for the victim and the offender to reach agreements on civil claims, either directly between them (transaction) or through a third party (civil mediation in criminal proceedings) - in the civil side of the process this will lead to the settlement of the civil action. according to the will of the parties, and in the criminal side of the process will be an element for the judge to order the waiver of the sentence, postponement of the sentence, conditional suspension of the execution of the sentence, or to retain mitigating circumstances having the effect of reducing the sentence by one third. conditional release of the person imprisoned in the penitentiary before the full execution of the sentence.  The new code also allows for criminal mediation, and from this point of view there will be two categories of crimes. A first category is that for which the conclusion of a mediation agreement between the offender and the victim will prevent the initiation or conduct of criminal proceedings (offenses subject to prior complaint and those prosecuted ex officio but for which reconciliation is possible). A second category is that for which the mediation agreement may be an element for the prosecutor to waive the criminal investigation and to grant the offender a period of 9 months in which to fulfill the obligations assumed by the agreement. For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence. |  |  | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. | L 86 \*\* CP |
|  |  |  |  | |  |  |  | Imprisonement | imprisonment from 3 to 10 years and the prohibition of certain rights. | Romanian Penal Code - TITLE VI: Criminal liability of the legal person CHAPTER I: General provisions Art. 137: Establishment of the fine for the legal person (1) The fine consists of the amount of money that the legal person is ordered to pay to the state. (2) The amount of the fine shall be determined by the system of fine days. The amount corresponding to a fine day, between 100 and 5,000 lei, is multiplied by the number of fine days, which is between 30 days and 600 days. (3) The court establishes the number of fine days taking into account the general criteria for individualizing the punishment. The amount of the amount corresponding to a fine day is determined taking into account the turnover, in the case of the for-profit legal entity, respectively the value of the patrimonial asset in the case of other legal entities, as well as the other obligations of the legal entity. (4) The special limits of fine days are between: a) 60 and 180 days-fine, when the law provides for the crime committed only the penalty of a fine; b) 120 and 240 days-fine, when the law provides for imprisonment for a maximum of 5 years, only or alternatively with the penalty of a fine; c) 180 and 300 days-fine, when the law provides for imprisonment for a maximum of 10 years; d) 240 and 420 days-fine, when the law provides for imprisonment for a maximum of 20 years; e) 360 and 510 days-fine, when the law provides for imprisonment for more than 20 years or life imprisonment. (5) When by the committed crime the legal person sought to obtain a patrimonial benefit, the special limits of the fine days provided by law for the committed crime may be increased by one third, without exceeding the general maximum of the fine. When setting the fine, the value of the patrimonial benefit obtained or pursued will be taken into account. If the facts provided are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may apply |  | Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights.     Art. 276. - If the facts provided in art. 270 - 274 are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may also apply, according to art. 64 lit. c) of the Criminal Code. | in the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third. | The right to a mediator shall be communicated to the parties to the main proceedings before the hearing. There is still the possibility for the victim and the offender to reach agreements on civil claims, either directly between them (transaction) or through a third party (civil mediation in criminal proceedings) - in the civil side of the process this will lead to the settlement of the civil action. according to the will of the parties, and in the criminal side of the process will be an element for the judge to order the waiver of the sentence, postponement of the sentence, conditional suspension of the execution of the sentence, or to retain mitigating circumstances having the effect of reducing the sentence by one third. conditional release of the person imprisoned in the penitentiary before the full execution of the sentence.  The new code also allows for criminal mediation, and from this point of view there will be two categories of crimes. A first category is that for which the conclusion of a mediation agreement between the offender and the victim will prevent the initiation or conduct of criminal proceedings (offenses subject to prior complaint and those prosecuted ex officio but for which reconciliation is possible). A second category is that for which the mediation agreement may be an element for the prosecutor to waive the criminal investigation and to grant the offender a period of 9 months in which to fulfill the obligations assumed by the agreement. For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence. |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| Article 245 | 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 |  | YES | NO |  | YES | YES | Fine |  |  |  |  | in the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third. | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code |  | YES | NO | Negligence/Intent | YES | YES | Imprisonement |  | Romanian Penal Code - TITLE VI: Criminal liability of the legal person CHAPTER I: General provisions Art. 137: Establishment of the fine for the legal person (1) The fine consists of the amount of money that the legal person is ordered to pay to the state. (2) The amount of the fine shall be determined by the system of fine days. The amount corresponding to a fine day, between 100 and 5,000 lei, is multiplied by the number of fine days, which is between 30 days and 600 days. (3) The court establishes the number of fine days taking into account the general criteria for individualizing the punishment. The amount of the amount corresponding to a fine day is determined taking into account the turnover, in the case of the for-profit legal entity, respectively the value of the patrimonial asset in the case of other legal entities, as well as the other obligations of the legal entity. (4) The special limits of fine days are between: a) 60 and 180 days-fine, when the law provides for the crime committed only the penalty of a fine; b) 120 and 240 days-fine, when the law provides for imprisonment for a maximum of 5 years, only or alternatively with the penalty of a fine; c) 180 and 300 days-fine, when the law provides for imprisonment for a maximum of 10 years; d) 240 and 420 days-fine, when the law provides for imprisonment for a maximum of 20 years; e) 360 and 510 days-fine, when the law provides for imprisonment for more than 20 years or life imprisonment. (5) When by the committed crime the legal person sought to obtain a patrimonial benefit, the special limits of the fine days provided by law for the committed crime may be increased by one third, without exceeding the general maximum of the fine. When setting the fine, the value of the patrimonial benefit obtained or pursued will be taken into account. If the facts provided are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may apply | Art. 100 L 86, (7) When the violation of the customs regulations constitutes, as the case may be, a contravention or a crime, the customs authority is obliged to apply the contravention sanctions or to notify the criminal investigation bodies. The crimes under the customs law are ascertained by the prosecutor and are sanctioned by the judge | Art. 274. - The deeds provided in art. 270 - 273 committed by one or more armed persons or by two or more persons together, shall be punished with imprisonment from 5 to 15 years and the prohibition of certain rights.     Art. 276. - If the facts provided in art. 270 - 274 are committed by employees or representatives of legal entities whose object of activity is import-export operations or for the benefit of these legal entities, the prohibition of certain rights may also apply, according to art. 64 lit. c) of the Criminal Code. | in the situation of covering the entire damage when a smuggling offense provided by art. 270 para. (3) there is a non-unitary judicial practice in the sense that the courts retain or the legal mitigating circumstance provided by art. 75 para. (1) lit. d) or the judicial mitigating circumstance provided by art. 75 para. (2) lit. a). However, it should be noted that, whatever the legal basis, the effects of the mitigating circumstances are the same in the sense of reducing the penalty limits by one third. | The right to a mediator shall be communicated to the parties to the main proceedings before the hearing. There is still the possibility for the victim and the offender to reach agreements on civil claims, either directly between them (transaction) or through a third party (civil mediation in criminal proceedings) - in the civil side of the process this will lead to the settlement of the civil action. according to the will of the parties, and in the criminal side of the process will be an element for the judge to order the waiver of the sentence, postponement of the sentence, conditional suspension of the execution of the sentence, or to retain mitigating circumstances having the effect of reducing the sentence by one third. conditional release of the person imprisoned in the penitentiary before the full execution of the sentence.  The new code also allows for criminal mediation, and from this point of view there will be two categories of crimes. A first category is that for which the conclusion of a mediation agreement between the offender and the victim will prevent the initiation or conduct of criminal proceedings (offenses subject to prior complaint and those prosecuted ex officio but for which reconciliation is possible). A second category is that for which the mediation agreement may be an element for the prosecutor to waive the criminal investigation and to grant the offender a period of 9 months in which to fulfill the obligations assumed by the agreement. For offenses punishable by law up to 7 years, the prosecutor may decide under certain conditions to waive the criminal prosecution if there is no public interest (principle of opportunity of criminal prosecution), ordering the defendant to fulfill certain obligations. However, if the case reaches the court, the court may decide to waive the sentence by issuing a warning if the legal penalty is up to 5 years. For offenses punishable by law up to 7 years and if the established penalty is a fine or imprisonment for a maximum of 2 years, the judge may find the defendant guilty and grant a period of two years in which he fulfills certain obligations, and at the end of the period will decide whether will apply the sentence - postponement of the sentence. | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed | Art. 154: The terms of prescription of criminal liability (1) The terms of prescription of criminal liability are: … c) 8 years, when the law provides for the crime committed imprisonment for more than 5 years, but not exceeding 10 years; d) 5 years, when the law provides for the crime of imprisonment for more than one year, but not exceeding 5 years; e) 3 years, when the law provides for the crime of imprisonment not exceeding one year or a fine. (2) The time limits provided for in this Article shall run from the date of the commission of the offense. in the case of continuous offenses the term runs from the date of cessation of the action or inaction, in the case of continuing offenses, from the date of the last act or inaction, and in the case of offenses usually from the date of the last act. (3) In the case of progressive offenses, the limitation period for criminal liability shall begin to run from the date of the commission of the action or inaction and shall be calculated in relation to the punishment corresponding to the final result produced. |  |
|  |  |  |  | |  |  |  | Fine | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other |  |  |  |  |  |  |  |  |  |  |
| 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 |  | NO | YES | Negligence | YES | YES | Fine | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 267(2) | 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; |  | NO | YES | Negligence | YES | YES | Fine | From 1,500 lei to 3,000 lei: | From 1,500 lei to 3,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. art. 10   (1) If the same person has committed several contraventions  the sanction is applied for each contravention.   (2) When the contraventions were ascertained through the same report, the contravention sanctions shall be cumulated without being able to exceed the double of the maximum fine provided for the most serious contravention or, as the case may be, the general maximum established in this ordinance.  (3) If several persons participated in the commission of a contravention, the sanction shall be applied to each one separately. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code |  | NO | YES | Negligence | YES | YES | Fine | From 3,000 lei to 8,000 lei: | from 3,000 to 8,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code |  | NO | YES | Negligence | YES | YES | Fine | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code |  | NO | YES | Negligence | YES | YES | Fine | from 3,000 to 8,000 lei: | from 3,000 to 8,000 lei: | Art. 655. - The facts provided in art. 651 - 653 constitute contraventions if they are not committed in such conditions that, according to the criminal law, they constitute a crime.  Art. 656. - The customs contraventions are ascertained through contravention reports concluded by the customs personnel who have attributions in this sense.  Art. 657. - The provisions of Government Ordinance no. 2/2001 regarding the legal regime of contraventions, approved with modifications and completions by Law no. 180/2002, with subsequent amendments and completions. | In the case of the contraventions provided in art. 653 lit. a) - c), when the goods can no longer be identified, the infringer is obliged to pay an amount equal to their customs value, to which are added the import duties and other legally due duties representing taxes and duties set at release for free circulation of goods. This measure has the same legal effect as the confiscation of goods in respect of the settlement of a customs debt. |  | N\_A | 6 months after committing the act | Contraventions - max 12 months after the finding of the deed |  |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law [7](#footnote7)\* | Legal nature (C / A) | | N/I | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 | § 72 (1) of Act no. 199/2004: A customs offense / offense is committed by a person who: letter (b) gives incorrect information about the goods subject to customs supervision; (c) causes the competent customs authority to issue an authorization on the basis of false, forged or falsified documents or incorrect or false information; (d) causes the goods to be released to him on the basis of false / forged documents or false / false information and, as a result, the amount of the customs debt is lower than the amount of customs debt, value added tax or excise duty on importation; (g) presents to the customs authorities false documents relating to imported or exported goods or goods in transit; (j) indicates incorrect, false or incomplete particulars in the application submitted to the customs authority or submits amended or forged documents in connection with that application (k) gives incorrect information in the application for a certificate of origin | NO | YES | Legal person - strict liability, no fault is examined; Natural person - negligence is enough | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | § 84b par. 2 and 3 of Act no. 199/2004: the upper limit of the fine is reduced to one tenth if the declarant / applicant himself reports incorrect or false information to the customs office. Paragraphs 2 and 3 shall not apply if the declarant / applicant has requested the correction of incorrect / false information after the customs office has found this or after the customs office has notified him of the commencement of control after release or the incorrect / false information has been intentionally provided. | in the case of legal persons - N / A, in the case of natural persons - abbreviated proceedings on a customs offense, the so-called block proceedings - the upper limit of the fine rate is reduced to EUR 331.93, no appeal is admissible here. | in the case of customs offenses (legal persons) - N / A, in the case of customs offenses (natural persons) - the customs authority must initiate infringement proceedings within 30 days from the date of detection | customs offenses (legal entity) - 2 years subjective period, 6 years objective period; customs offenses (natural persons) - within 2 years of the offense | voluntary compliance - within 30 days of the decision becoming final; forced enforcement of the decision - recovery -10 year subjective period and 20 year objective period |  |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | forfeiture of goods | N/A | N/A |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | § 72 (1) of Act no. 199/2004: letter (m) disobeys the request of the customs authority; letter (l) disobeyes or otherwise obstructs a member of the financial administration's performance | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | reprimand can only be imposed as a separate sanction, the fine also only separately | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
|  |  |  |  | |  |  |  | Imprisonement | N/A | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | reprimand | N/A |  |  |  |  |  |  |  |  |
| article 15(2)(a) | 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; | § 72 par. 1 of Act no. 199/2004: letter (b) shall give incorrect information about the goods subject to customs supervision; (c) causes the competent customs authority to issue an authorization on the basis of false, forged or falsified documents or incorrect or false information; (d) causes the goods to be released to him on the basis of false / forged documents or false / false information and, as a result, the amount of the customs debt is lower than the amount of customs debt, value added tax or excise duty on importation; (j) indicates incorrect, false or incomplete particulars in the application submitted to the customs authority or submits amended or forged documents in connection with that application; (k) gives incorrect information in the application for a certificate of origin | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 15(2)(b) | 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; | § 72 par. 1 of Act no. 199/2004: letter (c) causes the competent customs authority to issue an authorization on the basis of false, altered or falsified documents or incorrect or false information; (d) causes the goods to be released to him on the basis of false / forged documents or false / false information and, as a result, the amount of the customs debt is lower than the amount of customs debt, value added tax or excise duty on importation; (g) present to the customs authorities false documents concerning imported or exported goods or goods in transit; (j) indicates incorrect, false or incomplete particulars in the application submitted to the customs authority or submits amended or forged documents in connection with that application; | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | § 84b par. 3 of Act no. 199/2004: the upper limit of the fine is reduced to one tenth if the applicant himself reports incorrect or false information to the customs office. Paragraph 3 shall not apply if the applicant has requested the correction of incorrect / false information after the customs office has found out or after the customs office has notified him of the commencement of control after release or the incorrect / false information has been intentionally provided. | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | § 72 par. 1 of Act no. 199/2004: letter e) does not comply with the conditions laid down for the goods: point 1. - released for the special customs procedure, point 2. - released for the export customs procedure, point 3. - released for free circulation with relief from import duties, point 5.- temporarily stored, point 6. -located in a free zone customs procedure; letter u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 23(2) | 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; | § 72 ods. 1 zákona č. 199/2004: písm. u ) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 51 | 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; | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | In Act no. Regulation (EC) No 199/2004 does not provide for any factual infringement, since the "penalty" for late payment of duty is default interest under Article 114 (1) of Regulation (EC) No. 1 UCC. Act no. 300/2005 The Criminal Code defines the following criminal offense in § 254 (2): Who to a greater extent or does not pay the duty or other payment collected by law on the import of goods. | YES | NO | Legal entity - fault is not examined; Natural person - intentional fault is required | YES | YES | Fine | N/A | from 1 500 EUR to 1 600 000 EUR | Penalties for a legal person may be imposed individually or several of these penalties side by side. The penalty of publishing a conviction cannot be imposed in isolation. | for example:offender committed a criminal offence as organizer; offender misused his job; offender committed more criminal offences | for example: offender reported himself to the authorities that he commmitted criminal offence; offender committed criminal offence under external threat | Guilt and punishment agreement | § 199 of Act no. 301/2005 Criminal Procedure Code - a police officer is obliged to initiate criminal prosecution no later than 30 days from the receipt of the criminal report | § 87 of Act no. 300/2005 Criminal Code - the criminality of the crime expires at the end of the limitation period: 3-20 years depending on the crime | § 90 of Act no. 300/2005 Criminal law - the imposed sentence cannot be executed after the expiry of the limitation period: 5-15 years from the validity of the judgment depending on the criminal offense | Criminal offense under § 254 (2) of Act no. 300/2005 The Criminal Code not only concerns the breach of a person's obligation to pay customs duties after the amount of duty has been notified to him by the customs authorities, but also includes actions by a person who wanted to obtain payment of a lower amount of duty than required by law or to avoid it altogether. payment of duties (so-called duty reduction) |
|  |  |  |  |  |  |  |  | Imprisonement | maximum of 12 years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | other | N/A | dissolution of legal personality, probihition of business/activity, publishing of judgement of conviction; protective measure-partial confiscation of property |  |  |  |  |  |  |  |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | § 72 par. 1 Act no. 199/2004: letter u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 134(1) | 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; | § 72 par. 1 of Act no. 199/2004: (f) unlawfully seizes or participates in customs supervision; (h) keeps goods which have escaped customs supervision; § 254 (1) of Act no. 300/2005 Criminal law: Whoever threatens the general interest to a greater extent by violating the prohibition or restriction on the import, export or transport of goods. | YES | YES | administrative sanctions - the same as for Article 15 of the UCC; criminal sanctions - the same as under Article 108 UCC | YES | YES | Fine | up to 3 319,39 EUR -administrative sanctions; criminal sanctions - N/A | up to 99 581,75 EUR - administr. sanctions, criminal sanctions- from 1 500 EUR to 1 600 000 EUR | Admin. sentences can be saved separately or together. Penalties under the Criminal Code may be imposed individually or several of these penalties side by side. The penalty of publishing a conviction cannot be imposed in isolation. | in criminal offenses - the same as in Art. 108 UCC; at admin. sanctions - N / A | in criminal offenses - the same as in Art. 108 UCC; at admin.sancciách- N / A | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC | at admin. sanctions - the same as in Art. 15 UCC; in criminal sanctions - the same as in Art. 108 UCC |  |
|  |  |  | the principle NE BIS IN IDEM is applied - prohibition to punish 2 -times for the same action | |  |  |  | Imprisonement | administr.sanctions - N/A; criminal sanctions - maximum of 12years | N/A |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | other | admin.sanction - forfeiture of goods | admin.sanction- forfeiture of goods; criminal sanctions-dissolution of legal personality, prohibition of business/activity, publishing of judgement of conviction, protective measure-partial confication of property |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | same as the previous line | Covered by Article 134(1) | | | | | | | | | | | | | | | |
| Article 135(1) | 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; | § 72 par. 1 of Act no. 199/2004: (a) illegally imports or exports goods | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | each type of sanction may be imposed separately or together | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
|  |  |  |  |  |  |  |  | other | forfeiture of goods | forfeiture of goods |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | each type of sanction may be imposed separately or together | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
|  |  |  |  |  |  |  |  | other | forfeiture of goods | forfeiture of goods |  |  |  |  |  |  |  |  |
| Article 137(1) and (2) | 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; | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 139 | 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 | § 72 par. 1 of Act no. 199/2004: (a) illegally imports or exports goods | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | each type of sanction may be imposed separately or together | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
|  |  |  |  |  |  |  |  | other | forfeiture of goods | forfeiture of goods |  |  |  |  |  |  |  |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | same as the previous line | covered by Article 139 UCC above | | | | | | | | | | | | | | | |
| Article 140 | 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; | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 145(2) | 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; | 72 par. 1 of Act no. 199/2004: (e) point 5 - fails to comply with the conditions for goods in temporary storage; letter (l) disobeyes or otherwise obstructs a member of the financial administration; (m) disobeys the request of the customs authority | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | reprimand can only be imposed as a separate sanction | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
|  |  |  |  |  |  |  |  | other | reprimand |  |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | § 72 par. 1 of Act no. 199/2004: letter e) point 5. - does not comply with the conditions for goods in temporary storage | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 149 | 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; | § 72 par. 1 of Act no. 199/2004: letter e) point 5. - does not comply with the conditions for goods in temporary storage | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | each type of sanction may be imposed separately or together | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
|  |  |  |  |  |  |  |  | other | forfeiture of goods | forfeiture of goods |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | § 72 par. 1 of Act no. 199/2004: (f) unlawfully seizes or participates in customs supervision; (h) keeps goods which have escaped customs supervision; | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | each type of sanction may be imposed separately or together | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
|  |  |  |  |  |  |  |  | other | forfeiture of goods | forfeiture of goods |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | see article 15 (2) (a) and b) UCC | Covered by Article 15(2)(a) and (b) UCC | | | | | | | | | | | | | | | |
| Article 163(1) | 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; | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 163(2) | 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; | 72 par. 1 of Act no. 199/2004: (l) disobeyes or otherwise obstructs a member of the financial administration; (m) disobeys the request of the customs authority | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | reprimand can only be imposed as a separate sanction, the fine also separately | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 166 | 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, | see article 15 (2) (a) and b) UCC | Covered by Article 15(2)(a) and (b) UCC | | | | | | | | | | | | | | | |
| Article 167(1) | 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; | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 167(1) second subparagraph | 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 | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 177 | 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 | see article 15 (2) (a) and b) UCC | Covered by Article 15(2)(a) and (b) UCC | | | | | | | | | | | | | | | |
| 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 179 | see article 15 (2) (a) and b) UCC | Covered by Article 15(2)(a) and (b) UCC | | | | | | | | | | | | | | | |
| 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 182 | see article 15 (2) (a) and b) UCC | Covered by Article 15(2)(a) and (b) UCC | | | | | | | | | | | | | | | |
| Article 185 | 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 | see article 15 (2) (a) and b) UCC | Covered by Article 15(2)(a) and (b) UCC | | | | | | | | | | | | | | | |
| Article 192(2) | 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; | § 72 par. 1 of Act no. 199/2004: (i) infringes customs seals | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 211 | 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; | see article 15 (2) (a) and b) UCC | Covered by Article 15(2)(a) and (b) UCC | | | | | | | | | | | | | | | |
| Article 233(1)(a) | 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; | § 72 par. 1 of Act no. 199/2004: (e) point 1 - fails to comply with the conditions for goods placed under a special customs procedure | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | § 72 par. 1 of Act no. 199/2004: (e) point 1 - fails to comply with the conditions for goods placed under a special customs procedure | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 242 | Removal of goods from customs supervision; | § 72 par. 1 of Act no. 199/2004: (e) point 1 - fails to comply with the conditions for goods placed under a special customs procedure | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 242(1), points (a) and (b) | 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. | See Article 242 UCC | Covered by Article 242 UCC | | | | | | | | | | | | | | | |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 244(2) | failure to notify, in advance, the customs authorities of the exercise of a commercial, industrial or service activity in a free zone, as provided for by Article 244 UCC | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | § 72 par. 1 of Act no. 199/2004: e) point 6. - does not comply with the conditions for goods placed under the free zone customs procedure | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 245 | 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 | see article 15 (2) (a) and b) UCC | Covered by Article 15(2)(a) and (b) UCC | | | | | | | | | | | | | | | |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | § 72 par. 1 of Act no. 199/2004: (e) point 1 - fails to comply with the conditions for goods placed under a special customs procedure | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | § 72 par. 1 of Act no. 199/2004: e) point 1 - fails to comply with the conditions for goods placed under a special customs procedure | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| 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 | § 72 par. 1 of Act no. 199/2004: (a) illegally imports or exports goods | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 267(2) | 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; | see article 15 (2) (a) and b) UCC | Covered by Article 15(2)(a) and (b) UCC | | | | | | | | | | | | | | | |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | § 72 par. 1 of Act no. 199/2004: u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | § 72 par. 1 of Act no. 199/2004: .u) otherwise violates customs regulations | NO | YES | the same as for Article 15 of the UCC | YES | YES | Fine | up to 3 319,39 EUR | up to 99 581,75 EUR | only fines | N/A | N/A | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC | the same as for Article 15 of the UCC |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law [8](#footnote8)\* | Legal nature (C / A)  [9](#footnote9) | | N/I | Liability | | Type of the sanction | Thresholds | | | | Application of sanctions [10](#footnote10) | Aggravating factors [11](#footnote11) | Mitigating factors [12](#footnote12) | Settlement | Time limitation | | | Other factors |
|  |  |  | C | A |  | NP | LP |  | NP | LP | An individual sole trader  [13](#footnote13) | A responsible person of a legal person  [14](#footnote14) |  |  |  |  | Initiating a procedure | Imposing a penalty | Executing a sanction  [15](#footnote15) |  |
| Article 15 | Providing customs authorities with false information or documents required by those | Article 235 and 251 of the Criminal Code see below under Criminal Code | YES |  | both (negligence or intent) | YES | YES | Fine | NO | NO | NO | NO | only imprisonment | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). The court can determine a sentence below the prescribed limit or may impose a less severe sentence if the court ascertains the existence of special mitigating circumstances that justify the imposition of a mitigated sentence. | YES (criminal procedure) | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years from the date of the imposition of a prison sentence ) |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Article 47(1)(1) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who    fails to provide the customs authorities with all the requisite documents or information, or with appropriate assistance necessary for the completion of customs formalities, or fails to provide all necessary assistance within the required period or in an appropriate form (Article 15(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| article 15(2)(a) | 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; | Article 47(1)(2) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who lodges, at the customs authorities, a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification, or submits an application for an authorisation or any other decision which contains incorrect or incomplete information, or fails to ensure the authenticity, accuracy or validity of any document supporting the declaration, notification, application or other decision (Article 15(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 15(2)(b) | 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; | Covered by infringement to Article 15(2)a UCC Article 47(1)(2) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who lodges, at the customs authorities, a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification, or submits an application for an authorisation or any other decision which contains incorrect or incomplete information, or fails to ensure the authenticity, accuracy or validity of any document supporting the declaration, notification, application or other decision (Article 15(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Article 47(1)(3) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to comply with the obligations resulting from the decision (Article 23(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 23(2) | 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; | Article 47(1)(4)of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to inform the customs authorities of any factor arising after the decision was taken which may influence its continuation or content, or fails to do so forthwith (Article 23(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 51 | 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; | Article 47 (1)(5)of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to keep the documents and information required for the purposes of customs controls by any means accessible by the customs authorities, or to keep such documents and information for the required period (Article 51(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Article 46 (1)(4) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to pay the amount of duties within the period set out in Article 23 of Act Implementing the Customs Legislation of the European Union | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Article 47 (1)(8) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails, with respect to goods brought into or taken out of the customs territory of the Union, to lodge with the customs authorities an entry summary declaration, a notification on the arrival of a sea-going vessel or of an aircraft, a customs declaration, a temporary storage declaration, a supporting document, a supplementary declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration, a re-export notification or another document; or fails to do so within the required period; or the document lodged is incorrect or incomplete or contains false data (Article 127, 133, 139, 145, 158, 163, 167, 263, 270, 271, 274 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 134(1) | 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; | Article 47 (1)(11) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ infringement is committed by anyone who removes goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities or before the customs status of non-Union goods is changed or the goods are removed from the customs territory of the Union and destroyed (Articles 134(1) and 139(7) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 134(1) | Removal of goods from customs supervision; | Article 47 (1)(11) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who removes goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities or before the customs status of non-Union goods is changed or the goods are removed from the customs territory of the Union and destroyed (Articles 134(1) and 139(7) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 135(1) | 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; | Article 47 (1)(12) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to convey goods brought into the customs territory of the Union by the route specified or approved by the customs authority (Article 135 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 135(2) | 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; | Covered by infringement to Article 135(1) UCC Article 47 (1)(12) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to convey goods brought into the customs territory of the Union by the route specified or approved by the customs authority (Article 135 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 137(1) and (2) | 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; | Article 47 (1)(13) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to inform the customs authorities of special circumstances when goods are brought in, or fails to do so within the specified time period (Article 137 (1)(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 139 | 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 | Article 47 (1)(14) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to present goods brought into the customs territory of the Union to the customs authority within the prescribed period or to the prescribed place or other place designated or approved by the customs authority or presented by a person (Article 139(1) of Regulation (EU) No 952/2013) and Article 47 (1)(27) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to present the goods to be taken out of the customs territory of the Union to the customs authority when leaving the customs territory of the Union (Article 267(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Article 47 (1)(14) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to present goods brought into the customs territory of the Union to the customs authority within the prescribed period or to the prescribed place or other place designated or approved by the customs authority or presented by a person (Article 139(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 140 | 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; | Article 47 (1)(15) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who unloads or trans-ships goods brought into the customs territory of the Union without the authorisation of the customs authority or at a place which has not been designated or approved by that authority (Article 140(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 145(2) | 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; | Covered by infringement to Article 15(1) UCC Article 47(1)(1) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who    fails to provide the customs authorities with all the requisite documents or information, or with appropriate assistance necessary for the completion of customs formalities, or fails to provide all necessary assistance within the required period or in an appropriate form (Article 15(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Article 47 (1)(16) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to store goods in temporary storage facilities or places approved by the customs authorities (Article 147 and 148 of Regulation (EU) No 952/2013) and Article 47 (1)(17) of the   Act Implementing the Customs Legislation of the European Union The minor offence/ misdemeanor is committed by anyone who treats goods in temporary storage in a way that changes their appearance or technical characteristics (Article 147(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 149 | 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; | Article 47 (1)(18) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to place non-Union goods which are in temporary storage under a customs procedure or fails to place them under a customs procedure within the time limits or re-exports them (Article 149 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Articles 158(3) | Removal of goods from customs supervision; | Article 47 (1)(11) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ infringement is committed by anyone who removes goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities or before the customs status of non-Union goods is changed or the goods are removed from the customs territory of the Union and destroyed (Articles 134(1) and 139(7) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Article 47 (1)(8) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails, with respect to goods brought into or taken out of the customs territory of the Union, to lodge with the customs authorities an entry summary declaration, a notification on the arrival of a sea-going vessel or of an aircraft, a customs declaration, a temporary storage declaration, a supporting document, a supplementary declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration, a re-export notification or another document; or fails to do so within the required period; or the document lodged is incorrect or incomplete or contains false data (Article 127, 133, 139, 145, 158, 163, 167, 263, 270, 271, 274 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 163(1) | 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; | Covered by infringement to Article 15(1) UCC Article 47(1)(1) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who    fails to provide the customs authorities with all the requisite documents or information, or with appropriate assistance necessary for the completion of customs formalities, or fails to provide all necessary assistance within the required period or in an appropriate form (Article 15(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 163(2) | 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; | Article 47 (1)(8) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails, with respect to goods brought into or taken out of the customs territory of the Union, to lodge with the customs authorities an entry summary declaration, a notification on the arrival of a sea-going vessel or of an aircraft, a customs declaration, a temporary storage declaration, a supporting document, a supplementary declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration, a re-export notification or another document; or fails to do so within the required period; or the document lodged is incorrect or incomplete or contains false data (Article 127, 133, 139, 145, 158, 163, 167, 263, 270, 271, 274 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 166 | 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, | Covered by infringement to Article 15(2) UCC Article 47(1)(2) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who lodges, at the customs authorities, a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification, or submits an application for an authorisation or any other decision which contains incorrect or incomplete information, or fails to ensure the authenticity, accuracy or validity of any document supporting the declaration, notification, application or other decision (Article 15(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 167(1) | 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; | Article 47 (1)(8) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails, with respect to goods brought into or taken out of the customs territory of the Union, to lodge with the customs authorities an entry summary declaration, a notification on the arrival of a sea-going vessel or of an aircraft, a customs declaration, a temporary storage declaration, a supporting document, a supplementary declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration, a re-export notification or another document; or fails to do so within the required period; or the document lodged is incorrect or incomplete or contains false data (Article 127, 133, 139, 145, 158, 163, 167, 263, 270, 271, 274 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 167(1) second subparagraph | 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 | Covered by infringement to Article 15(1) UCC Article 47(1)(1) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who    fails to provide the customs authorities with all the requisite documents or information, or with appropriate assistance necessary for the completion of customs formalities, or fails to provide all necessary assistance within the required period or in an appropriate form (Article 15(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 177 | 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 | Covered by infringement to Article 15(2) UCC Article 47(1)(2) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who lodges, at the customs authorities, a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification, or submits an application for an authorisation or any other decision which contains incorrect or incomplete information, or fails to ensure the authenticity, accuracy or validity of any document supporting the declaration, notification, application or other decision (Article 15(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| 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 179 | Covered by infringement to Article 15(2) UCC Article 47(1)(2) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who lodges, at the customs authorities, a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification, or submits an application for an authorisation or any other decision which contains incorrect or incomplete information, or fails to ensure the authenticity, accuracy or validity of any document supporting the declaration, notification, application or other decision (Article 15(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| 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 182 | Covered by infringement to Article 15(2) UCC Article 47(1)(2) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who lodges, at the customs authorities, a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification, or submits an application for an authorisation or any other decision which contains incorrect or incomplete information, or fails to ensure the authenticity, accuracy or validity of any document supporting the declaration, notification, application or other decision (Article 15(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 185 | 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 | Covered by infringement to Article 15(2) UCC Article 47(1)(2) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who lodges, at the customs authorities, a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification, or submits an application for an authorisation or any other decision which contains incorrect or incomplete information, or fails to ensure the authenticity, accuracy or validity of any document supporting the declaration, notification, application or other decision (Article 15(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 192(2) | 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; | Article 47 (1)(20) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who removes or destroys means of identification of goods (Article 192 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 211 | 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; | Covered by infringement to Article 15(2) UCC Article 47(1)(2) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who lodges, at the customs authorities, a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification, or submits an application for an authorisation or any other decision which contains incorrect or incomplete information, or fails to ensure the authenticity, accuracy or validity of any document supporting the declaration, notification, application or other decision (Article 15(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 233(1)(a) | 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; | Article 47 (1)(21) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to present the goods intact and the required information at the customs office of destination in compliance with the measures taken by the customs authorities to ensure the identification of the goods, or fails to present them within the prescribed time limit or does not comply with other customs provisions (Articles 233 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Article 47 (1)(25) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails o discharge the inward processing procedure within the time limit set by the customs authority (Article 257 of Regulation 952/2013 / EU). | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 242 | Removal of goods from customs supervision; | Article 47 (1)(11) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ infringement is committed by anyone who removes goods brought into the customs territory of the Union from customs supervision without the permission of the customs authorities or before the customs status of non-Union goods is changed or the goods are removed from the customs territory of the Union and destroyed (Articles 134(1) and 139(7) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 242(1), points (a) and (b) | 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. | Covered by infringement to Article 23(1) UCC Article 47(1)(3) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to comply with the obligations resulting from the decision (Article 23(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Article 47 (1)(23) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who places a facility (construction of a building) in a free zone without the prior approval of the customs authorities in the free zone (Article 244(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 244(2) | Failure of the person to lodge an entry summary declaration in accordance with Article 244(2) of the Code Does the description of the infringements refer to article 244(2) UCC? Article 244(2): Subject to the customs legislation, any industrial, commercial or service activity shall be permitted in a free zone. The carrying on of such activities shall be subject to notification, in advance, to the customs authorities. | Article 47 (1)(24) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to inform the customs authorities in advance about the implementation of activities in the free zone (Article 244(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Covered by infringement to Article 139 UCC Article 47 (1)(14) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to present goods brought into the customs territory of the Union to the customs authority within the prescribed period or to the prescribed place or other place designated or approved by the customs authority or presented by a person (Article 139 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 245 | 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 | Covered by infringement to Article 15(2) UCC Article 47(1)(2) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who lodges, at the customs authorities, a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification, or submits an application for an authorisation or any other decision which contains incorrect or incomplete information, or fails to ensure the authenticity, accuracy or validity of any document supporting the declaration, notification, application or other decision (Article 15(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Article 47 (1)(25) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to discharge the inward processing procedure within the time limit set by the customs authority (Article 257 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Article 47 (1)(26) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who does not export defective goods or does not export them within the prescribed period (Article 262 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Article 47 (1)(8) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails, with respect to goods brought into or taken out of the customs territory of the Union, to lodge with the customs authorities an entry summary declaration, a notification on the arrival of a sea-going vessel or of an aircraft, a customs declaration, a temporary storage declaration, a supporting document, a supplementary declaration, a pre-departure declaration, a re-export declaration, an exit summary declaration, a re-export notification or another document; or fails to do so within the required period; or the document lodged is incorrect or incomplete or contains false data (Article 127, 133, 139, 145, 158, 163, 167, 263, 270, 271, 274 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| 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 | Article 47 (1)(27) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to present the goods to be taken out of the customs territory of the Union to the customs authority when leaving the customs territory of the Union (Article 267(2) of Regulation (EU) No 952/2013) and Article 47(9) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who brings hidden goods into or takes hidden goods out of the customs territory of the Union with the intention of avoiding customs supervision or customs controls (Article 267(1) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine and confiscation of goods (together) | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | fine and confiscation of goods (together) | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 267(2) | 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; | Article 47 (1)(27) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to present the goods to be taken out of the customs territory of the Union to the customs authority when leaving the customs territory of the Union (Article 267(2) of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Article 47 (1)(8) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails, with respect to goods brought into or taken out of the customs territory of the Union, to lodge with the customs authorities an entry summary declaration, a notification on the arrival of a sea-going vessel or of an aircraft, a customs declaration, a temporary storage declaration, a supporting document, a supplementary declaration, a prior declaration, a re-export declaration, an exit summary declaration, a re-export notification or another document; or fails to do so within the required period; or the document lodged is incorrect or incomplete or contains false data (Article 127, 133, 139, 145, 158, 163, 167, 263, 270, 271, 274 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Article 47 (1)(8) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails, with respect to goods brought into or taken out of the customs territory of the Union, to lodge with the customs authorities an entry summary declaration, a notification on the arrival of a sea-going vessel or of an aircraft, a customs declaration, a temporary storage declaration, a supporting document, a supplementary declaration, a prior declaration, a re-export declaration, an exit summary declaration, a re-export notification or another document; or fails to do so within the required period; or the document lodged is incorrect or incomplete or contains false data (Article 127, 133, 139, 145, 158, 163, 167, 263, 270, 271, 274 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Article 47 (1)(8) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails, with respect to goods brought into or taken out of the customs territory of the Union, to lodge with the customs authorities an entry summary declaration, a notification on the arrival of a sea-going vessel or of an aircraft, a customs declaration, a temporary storage declaration, a supporting document, a supplementary declaration, a prior declaration, a re-export declaration, an exit summary declaration, a re-export notification or another document; or fails to do so within the required period; or the document lodged is incorrect or incomplete or contains false data (Article 127, 133, 139, 145, 158, 163, 167, 263, 270, 271, 274 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | only fine | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine |  |
| Other customs infringements you consider relevant - Article 134 and 267 |  | Article 47 (1)(9) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who brings hidden goods into or takes hidden goods out of the customs territory of the Union with the intention of avoiding customs supervision or customs controls (Article 134 and 267 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine and  confiscation of goods | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | fine and confiscation of goods (together) | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine or 4 years to execute other sanctions (confiscation of goods). |  |
| Other customs infringements you consider relevant - Article 134 |  | Article 47 (1)(10) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who bring into or out of the customs territory of the Union goods which are subject to prohibitions and restrictions with the intention of avoiding customs supervision or customs controls or contrary to the rules governing the entry or exit of such goods or without proper documents (Article 134 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine and  confiscation of goods | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | fine and confiscation of goods (together) | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine or 4 years to execute other sanctions (confiscation of goods). |  |
| Other customs infringements you consider relevant -Article 158 |  | Article 47 (1)(19) of the   Act Implementing the Customs Legislation of the European Union:  The minor offence/ misdemeanor is committed by anyone who fails to lodge a customs declaration for goods, or fails to lodge a customs declaration for all goods which are the subject of a customs procedure in the case of goods of a commercial nature (Article 158 of Regulation (EU) No 952/2013) | YES | YES | both (negligence or intent) | YES | YES | Fine and  confiscation of goods | between 300 and 1 200 euros | between 2 000 and 125 000 euros | between 1 000 and 75 000 euros | between 400 and 4 000 euros | fine and confiscation of goods (together) | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine or 4 years to execute other sanctions (confiscation of goods). |  |
| Other customs infringements you consider relevant |  | Our legislation also prescribes specific minor offenses and criminal offenses in cases where the subject of the offense is goods that are subject to prohibitions and restrictions (eg CITES, weapons, dual-use items, cultural heritage). | YES | YES | both (negligence or intent) | YES | YES | Fine |  |  |  |  |  | see comments | see comments | NO | 3 years (Minor offence proceedings shall not be allowed if three years have elapsed since the day on which the minor offence was committed.) | 6 years (The statute of limitations shall is interrupted by all acts by the authority responsible for conducting minor offence proceedings for the purpose of prosecuting the perpetrator, including the act carried out for the requirements of lodging an accusatory instrument. After each interruption, the statute of limitations shall resume, but minor offence proceedings shall not be allowed after twice the time required by an Act for minor offence proceedings to become statute-barred has elapsed.) | 2 or 4 years to start executing a sanction and 10 years to execute a fine or 4 years to execute other sanctions (confiscation of goods). |  |
|  |  | Criminal Code |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Other customs infringements you consider relevant - Article 134 | Smuggling | Article 250 of the   Criminal Code:  The criminal offence is committed by 1. whoever transports goods of high value across the customs border of the European Union and thus avoids customs control, or whoever transports such goods by means of force or threat, shall be sentenced to imprisonment for up to five years and imposed a fine. 2. whoever is engaged in the transportation of goods into the customs territory of the European Union, thereby avoiding customs control measures, or transports such goods through such territory, provides hiding places or storage places, or offers or achieves the sale of such goods whose total value constitutes a high financial value, shall be sentenced to imprisonment for between one and ten years and imposed a fine. | YES |  | both (negligence or intent) | YES | YES | Fine, prison and confiscation of goods (all together) | YES | YES | YES | YES | fine, prison and confiscation of goods (all together) | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). The court can determine a sentence below the prescribed limit or may impose a less severe sentence if the court ascertains the existence of special mitigating circumstances that justify the imposition of a mitigated sentence. | NO | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years from the date of the imposition of a prison sentence ) |  |
| Other customs infringements you consider relevant | Forgery of documents | Article 251 of the   Criminal Code:  The criminal offence is committed by 1. whoever forges a document, or alters a genuine document with the intention of using such document as genuine, or whoever uses a forged or altered document as genuine, shall be sentenced to imprisonment for up to two years.     2. Whoever forges an official document, will, public or official record, or any other record that has to be kept under an Act, or alters a such genuine document, or keeps such forged or altered document with the purpose of using it, or uses it as genuine, shall be sentenced to imprisonment for up to three years. | YES |  | both (negligence or intent) | YES | YES | Imprisonement | NO | NO | NO | NO | only imprisonment | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). The court can determine a sentence below the prescribed limit or may impose a less severe sentence if the court ascertains the existence of special mitigating circumstances that justify the imposition of a mitigated sentence. | YES (criminal procedure) | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years from the date of the imposition of a prison sentence ) |  |
| Other customs infringements you consider relevant | Forgery or destruction of business documents | Article 235 of the   Criminal Code:  The criminal offence is committed by 1. whoever enters false information or fails to enter any relevant information into books of account, documents or files that he or she has a duty to keep according to an Act or other regulations issued on the basis of an Act and which are essential to conducting business with other legal or natural persons, or are intended for making decisions concerning economic or financial activities or which serve as a basis for fiscal control, or whoever certifies such a book of account, document or file containing false information with his or her signature or facilitates the creation of such a book of account, document or file 2. Whoever uses a false book of account, document or file as truthful, or whoever destroys or hides the books of account, documents or files referred to in the preceding paragraph or substantially damages or renders the same useless. | YES |  | both (negligence or intent) | YES | YES | Imprisonement | NO | NO | NO | NO | only imprisonment | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). The court can determine a sentence below the prescribed limit or may impose a less severe sentence if the court ascertains the existence of special mitigating circumstances that justify the imposition of a mitigated sentence. | YES (criminal procedure) | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years from the date of the imposition of a prison sentence ) |  |
| Other customs infringements you consider relevant | Tax evasion | Article 249 of the   Criminal Code:  The criminal offence is committed by 1. Whoever with a view to either evading, in whole or in part, the payment of taxes, contributions, or any other prescribed liabilities of natural or legal persons, or to enabling another person to do so, or unlawfully obtained a tax refund, in whole or in part, in the Republic of Slovenia or in other Member States of the European Union, provides once or multiple times false information about income, expenses, objects, goods or other circumstances relevant to taxation and other statutory liabilities, or otherwise defrauds the tax authorities responsible for assessing or supervising the charging and paying of such liabilities, and the total amount of the outstanding liabilities or liabilities evaded or the unlawful tax refund, notwithstanding the type of liability or tax, generates a financial gain in a period of a maximum twelve consecutive months  2. whoever with the intention referred to in the preceding paragraph, fails, once or several times, to report income earned or other circumstances impacting the assessment of tax liability, contributions or other prescribed liabilities of natural and legal persons, and the total amount of the outstanding liabilities or liabilities evaded, notwithstanding the type of liability, generates a financial gain in a period of a maximum of twelve consecutive months.  3. Whoever, with the intention of preventing an assessment of actual tax liability, fails to provide or keep information, submit books of account or records that he or she is obliged to keep upon the request of the competent tax authority, or if such books and records are substantially incorrect, or fails to provide clarifications relating to the subject of a tax inspection, or obstructs a tax inspection (imprisonment up to two years). | YES |  | both (negligence or intent) | YES | YES | imprisonment | NO | NO | NO | NO | only imprisonment | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). If the criminal offense was committed within a criminal organisation, the perpetrator shall be sentenced to imprisonment for between three and twelve years | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). The court can determine a sentence below the prescribed limit or may impose a less severe sentence if the court ascertains the existence of special mitigating circumstances that justify the imposition of a mitigated sentence. | NO | 20 years (20 years after the commission of a criminal offence ) | 20 years (20 years after the commission of a criminal offence ) | 20 years (20 years from the date of the imposition of a prison sentence ) |  |
| Other customs infringements you consider relevant | Fraud to the detriment of the European Union’s financial interests | Article 229 of the   Criminal Code:  The criminal offence is committed by 1. Whoever avoids expenses by way of using or submitting false, incorrect, or incomplete statements or documents, or fails to disclose data and thus misappropriates or unjustifiably holds or inappropriately uses the funds of the general budget of the European Union or of the budgets managed by the European Union or managed on their behalf. | YES |  | both (negligence or intent) | YES | YES | imprisonment | NO | NO | NO | NO | only imprisonment | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). If the criminal offence results in large proceeds or large damage to property, the perpetrator shall be sentenced to imprisonment for between one and eight years. | In determining the sentence, the court considers all the circumstances that influence the grading of the sentence (mitigating and aggravating circumstances). The court can determine a sentence below the prescribed limit or may impose a less severe sentence if the court ascertains the existence of special mitigating circumstances that justify the imposition of a mitigated sentence. | YES (criminal procedure) | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years after the commission of a criminal offence ) | 10 years (10 years from the date of the imposition of a prison sentence ) |  |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [16](#footnote16)\*  [17](#footnote17) | Legal nature (C / A) | | N/I | Liability | | Type of the sanction | Thresholds | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 203 LGT | NO | YES | Applies to all the following rows:  — Administrative tax offences and administrative smuggling offences require negligence (Article 183 (1) LGT and Article 11 (1) LORC).   — The criminal offence against the European Union’s Treasury provided for in Article 305 (3) CP requires intent (at least, deliberate indifference) and the criminal smuggling offence requires gross negligence (Article 2 (5) LORC). | Yes. Applies to all the following rows.  Spanish national law provides that both natural and legal persons may be liable for administrative tax offences (Article 181 (1) LGT), for administrative smuggling offences (Article 11 (1) LORC), for crimes against the European Union’s Treasury (Article 310a CP) and for criminal smuggling offences (Article 2 (6) LORC). | Yes. Applies to all the following rows.  Spanish national law provides that both natural and legal persons may be liable for administrative tax offences (Article 181 (1) LGT), for administrative smuggling offences (Article 11 (1) LORC), for crimes against the European Union’s Treasury (Article 310a CP) and for criminal smuggling offences (Article 2 (6) LORC). | Article 203 LGT: Fine | 150 € - 600.000 € | 150 € - 600.000 € | Applies to all the following rows.  In the case of administrative tax offences laid down in Article 198 (1) and (4) LGT; Article 198 (6) LGT; and Article 203 LGT, only the penalty of a fine applies.   In the case of the administrative tax offence laid down in Article 192 LGT, the penalty of a fine is applied in any case. In addition, where there is repeated commission and the other requirements of Article 186 LGT, the other penalties indicated in columns J and K may also be imposed.  In the case of administrative smuggling offences, sanctions of fine and confiscation are applied together. In addition, where the infringement concerns certain goods, the penalty of suspension of the activity or closure of the establishment shall also apply (Article 12(2) LORC).   In the case of a criminal offence against the Treasury of the European Union (Article 305 (3) CP), in respect of natural persons, as a general rule, the sanctions indicated in column J are applied together.   In the case of a criminal offence against the Treasury of the European Union (Article 305 (3) CP), in respect of legal persons, as a general rule, the sanctions of fine, confiscation, and the prohibition on obtaining public subsidies or aid and on the application of tax or social security incentives or benefits are applied together. In addition, the other sanctions indicated in column K may be imposed either at discretion or under certain circumstances.   In the case of criminal smuggling offences, in respect of natural persons, the sanctions indicated in column J are applied together.   In the case of criminal smuggling offences, in respect of legal persons, the following sanctions are applied together: fine; confiscation; and the prohibition on obtaining public subsidies or aid, on contracting with public administrations, and on the application of tax or social security incentives or benefits. In addition, where the criminal smuggling offence relates to certain goods, the penalty of suspension of the activity or closure of the establishment (Article 3 (3) (b) LORC) shall also apply. | Applies to all the following rows.  Administrative tax offences:   — Infringement established in Article 192 LGT: Concealment of data, use of fraudulent means, repeated commission of administrative tax offences, financial loss to the Public Treasury (Article 192 LGT).   — Infringements laid down in Article 198 (1) and (4) LGT, Article 198 (6) LGT and Article 199 (1) and (7) LGT: National legislation does not define specific aggravating factors.   — Infringements laid down in Article 203 LGT: National legislation provides for various factors when setting the penalty.      Administrative smuggling offences: National legislation (Article 12a LORC and Articles 6 to 12 RD1649/1998) provides for the following aggravating factors: repetition; resistance, negative or obstruction; the use of fraudulent or interposed means; commission by means of or for the benefit of persons or entities with a special easiness for the commission of the infringement; use of the mechanisms provided for in customs legislation for the simplification of customs clearance formalities and procedures.      Crime against the Treasury of the European Union:   National legislation (Article 305a (1) CP and Article 22 CP) provides for the following aggravating factors: amount subject to fraud; commission within a criminal organisation or group; use of interposed persons or entities, trust businesses or means, or tax havens or no-tax jurisdictions, that conceal or make it difficult to identify certain aspects of the crime; and aggravating circumstances provided for in the general provisions of the Criminal Code (CP).      Criminal smuggling offence:   National legislation (Article 3 (2) LORC and Article 22 CP) provides for the following aggravating factors: commission by means of or for the benefit of persons or entities with a special easiness for the commission of the offence, and aggravating circumstances provided for in the general provisions of the Criminal Code (CP). | Applies to all the following rows.  Administrative tax offences:   — Infringement established in Article 192 LGT: Agreement or conformity of the person concerned in the course of the tax procedure in which the customs debt is assessed (Article 187 (1) (d) LGT and Article 188 (1) LGT); reduction for voluntary payment of the penalty without lodging an appeal against the assessment of the customs debt or against the penalty (Article 188 (3) LGT).   — Infringements laid down in Article 198 (1) and (4) LGT, Article 198 (6) LGT, and Article 199 (1) and (7) LGT: Reduction for payment of the fine in the voluntary period of payment without lodging an appeal against the sanction (Article 188 (3) LGT).   — Infringement established in Article 203 LGT: Full compliance with the administrative request before the termination of the sanctioning procedure or, where applicable, the end of the hearing of the tax inspection procedure (Article 203 (5) and (6) in fine LGT); reduction for payment of the fine in the voluntary period of payment without lodging an appeal against the sanction (Article 188 (3) LGT).      Administrative smuggling offences: National legislation (Article 12a LORC (1) (f) and (2) and Article 7 RD1649/1998) provides for the following mitigating factor: the nature of the smuggled goods.      Criminal smuggling offence: National legislation (Article 3 (1) LORC and Article 21 CP) provides for the following mitigating factors: the nature of the smuggled goods, the commission of the infringement due to negligence, and the mitigating circumstances provided for in the general provisions of the Criminal Code (CP).     Crime against the Treasury of the European Union: National legislation (Article 305 (3), second subparagraph, and (6) CP; Article 22 CP) provides for the following mitigating factors: amount subject to fraud; payment of the tax debt and judicial recognition of the facts within a specified period by the perpetrator; active cooperation of other parties involved in obtaining evidence in respect of certain aspects of the crime; and mitigating circumstances provided for in the general provisions of the Criminal Code (CP). | Applies to all the following rows.  Administrative tax offences:   — Signature with agreement of the proposal for a tax assessment in the course of a tax inspection procedure (its application requires that the proposal for a tax assessment be drawn up on the basis of at least one of the three cases laid down in Article 155 LGT and the provision of security for the amount of the proposed tax assessment and the amount of the proposed penalty). It determines the omission of steps in the penalty procedure and the reduction of 65 % of the amount of the penalty provided for in Article 192 LGT (Articles 155 and 188 (1) (a) LGT).   — Conformity of the offender with the proposed penalty (only applicable if the penalty procedure had been initiated as a result of a tax inspection procedure): It allows the omission of steps in the penalty procedure (Article 211 (1), second subparagraph, LGT).      Administrative smuggling offences relating to:   — Recognition of liability following the initiation of penalty proceedings: It allows the omission of steps in the penalty procedure (Article 18 (1) RD1649/1998).   — Voluntary payment of the proposed penalty (only applicable when the penalty is purely pecuniary): It allows the omission of steps in the penalty procedure (Article 18 (2) RD1649/1998).      Criminal offences (against the European Union’s Treasury or smuggling):   — Conformity of the accused person: It determines the omission of steps in the process (Article 787 LECrim). | As a general rule, administrative penalty proceedings and criminal proceedings can be initiated as long as liability for the commission of the administrative or criminal offence has not ceased (death or limitation period).      As a special rule, administrative penalty proceedings for administrative tax offences arising from certain tax proceedings (procedure initiated by a declaration, data verification procedure, limited control procedure or inspection procedure) cannot be initiated in respect of the taxpayer subject to the tax procedure after the expiry of the 6-month period following notification of the tax assessment issued in the tax procedure (Article 209 (2) LGT).      Furthermore, as a special rule, the administrative penalty proceedings initiated for the imposition of the non-pecuniary sanctions provided for in Article 186 LGT cannot be initiated after the expiry of the period of 6 months from the notification of the pecuniary sanctions referred to in Article 186 LGT (Article 209 (2) LGT). | In general, the limitation period applicable to the crime offence against the European Union’s Treasury and the criminal smuggling offence is 5 years (Article 131 (1) CP, in conjunction with Article 305 (3) CP and Article 3 LORC). The limitation period is 10 years in case of the application of certain aggravating factors.     The limitation period applicable to administrative tax offences and administrative smuggling offences is 4 years (Article 189 (2) LGT and Article 15 (1) LORC, respectively). However, once the administrative procedure (for administrative tax offences or administrative smuggling offences) has been initiated, the procedure must generally be concluded within six months (Article 211 (2) LGT and Article 35 (5) RD1649/1998, respectively). | As a general rule, the limitation period applicable to the sanctions imposed for the comission of a crime offence against the European Union’s Treasury or a criminal smuggling offence is 5 years (Article 133 (1) CP, in conjunction with Article 305 (3) CP and Article 3 LORC). The limitation period is 15 years in case of the application of certain aggravating factors.   In the case of administrative tax penalties and administrative smuggling penalties, the limitation period for the sanctions is 4 years (Article 190(2) LGT, in conjunction with Article 66 (a) LGT; Article 15 (2) LORC). |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | see Article 15 above | | | | | | | | | | | | | | | | |
| article 15(2)(a) | 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; | Depending on the case:   — Generally, if a customs debt is incurred, Article 192 LGT (administrative tax offence) or Article 305 (3) CP (crime against the European Union’s Treasury); or, if there is no incurrence of a customs debt, Article 199 (1) and (7) LGT (administrative tax offence).   — Where the offender alleges false cause, Article 11 (1) LORC, in conjunction with Article 2 (1) (e) LORC (administrative smuggling offence), or the latter (criminal smuggling offence). The interpretation of ‘false cause’ shall take into account the provisions of Article 2 (1) (g) RD1649/1998. | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Art. 192 LGT: Fine | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Article 192 LGT: Other sanctions | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: from 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. |  |  |  |  |  |  |  |  |
|  |  |  | In the event that the unlawful conduct may constitute an administrative tax offence provided for in Article 192 LGT or a crime against the European Union’s Treasury under Article 305 (3) of the Criminal Code (CP), the classification is based on the amount of the tax fraud and the subjective element (the criminal offence requires intent).     Where unlawful conduct may constitute an administrative smuggling offence or a criminal smuggling offence, the classification is generally based on the value of the smuggled goods (the limit varies according to the nature of the goods) and the subjective element (the criminal offence requires gross negligence). | |  |  |  | Art. 305.3 CP: Fine | In general, 100 % -600 % of the defrauded quota | In general, 100 % -200 % of the defrauded quota |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Article 305.3 CC: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Article 305.3 CC: Other sanctions | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: In general, from 6 months to 8 years.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: 3 to 6 years.  · A prohibition to contract with the Public Administration may also be imposed: 3 to 6 years.  · In certain circumstances, the dissolution of the entity, temporary suspension of activities or temporary closure of establishments, and judicial intervention may also be imposed. |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Art. 199.1 y 7 LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000).  The minimun is EUR 600 in case the infringment relates to the entry summary declaration. | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000).  The minimun is EUR 600 in case the infringment relates to the entry summary declaration. |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Administrative offence of smuggling: Fine | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Administrative offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Criminal offence of smuggling: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Criminal offence of smuggling: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Criminal offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, on contracting with the Public Administration, and on applying tax or social security incentives or benefits: In general, 1 to 3 years.   · In the case of smuggling of certain goods: Closure of establishment or temporary suspension of activity: In general, from 6 months to 2 years. |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 15(2)(b) | 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; | See Article 15 (2) (a) UCC | | | | | | | | | | | | | | | | |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | Article 198 (6) LGT | NO | YES | see Article 15 above | see Article 15 above | see Article 15 above | Art. 198.6 LGT: Fine | 200 € | 200 € | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
| Article 23(2) | 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; | See Article 23 (1) UCC | | | | | | | | | | | | | | | | |
| Article 51 | 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 to comply with the obligation to keep documentation on its own does not constitute an infringement under Spanish national law.   However, if the economic operator fails to comply with the customs authority’s request to provide the documents and information, there is an infringement according to Article 203 LGT (in this case, it is the same as the failure to comply with Article 15 UCC). |  |  | see Article 15 above | see Article 15 above | see Article 15 above | Art. 203 LGT: Fine | 150 € - 600.000 € | 150 € - 600.000 € | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Failure to comply with the obligation to pay import or export duties within the prescribed period does not in itself constitute an infringement under Spanish national law.   However, Spanish national law provides for the accrual of surcharges in the event of the end of the voluntary period of payment. These surcharges are referred to as ‘surcharges for the enforcement period’, are set out in Article 28 LGT. Please see column S for further information. | N/A | | | | | | | | | | | | | | | The accrual of the surcharges for the executive period of payment is automatic, it occurs with the beginning of the executive period of payment (therefore, no negligence or intent in the non-payment is required).  The amount of the surcharges is 5%, 10% and 20% of the debt not paid in the voluntary period of payment. The applicable percentage depends on the time of payment. |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Article 198 (1) and (4), second subparagraph, LGT | NO | YES | see Article 15 above | see Article 15 above | see Article 15 above | Article 198.1 and 4 (second subparagraph) LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 600 and a maximum of EUR 6.000) | 1 % of the value of the goods (with a minimum of EUR 600 and a maximum of EUR 6.000) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
| Article 134(1) | 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; | Article 11 (1) LORC, in conjunction with Article 2 (1) (a) LORC (administrative smuggling offence), or the latter (criminal smuggling offence). | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Administrative offence of smuggling: Fine | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, on contracting with the Public Administration, and on applying tax or social security incentives or benefits: In general, 1 to 3 years.   · In the case of smuggling of certain goods: Closure of establishment or temporary suspension of activity: In general, from 6 months to 2 years. |  |  |  |  |  |  |  |  |
|  |  |  | Where unlawful conduct may constitute an administrative smuggling offence or a criminal smuggling offence, the classification is generally based on the value of the smuggled goods (the limit varies according to the nature of the goods) and the subjective element (the criminal offence requires gross negligence). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | Same as the breach of Article 134 (1) UCC indicated above. | | | | | | | | | | | | | | | | |
| Article 135(1) | 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 to comply with the obligation related to the conveyance of the goods may be unlawful in accordance with Article 11 (1) LORC, in conjunction with Article 2 (1) (a) LORC (administrative smuggling offence), or with the latter (criminal smuggling offence).   The lack of information alone does not constitute an infringement. | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Administrative offence of smuggling: Fine | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, on contracting with the Public Administration, and on applying tax or social security incentives or benefits: In general, 1 to 3 years.   · In the case of smuggling of certain goods: Closure of establishment or temporary suspension of activity: In general, from 6 months to 2 years. |  |  |  |  |  |  |  |  |
|  |  |  | Where unlawful conduct may constitute an administrative smuggling offence or a criminal smuggling offence, the classification is generally based on the value of the smuggled goods (the limit varies according to the nature of the goods) and the subjective element (the criminal offence requires gross negligence). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 135(2) | 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; | There are no free zones in Spain bordering the Spanish land border and a third country. | N/A | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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; | Same as non-compliance with Article 135 (1) UCC | | | | | | | | | | | | | | | | |
| Article 139 | 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 | Same as non-compliance with Article 134 (1) UCC | | | | | | | | | | | | | | | | |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | Same as non-compliance with Article 134 (1) UCC | | | | | | | | | | | | | | | | |
| Article 140 | 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; | Article 11 (1) LORC, in conjunction with Article 2 (1) (g) LORC (administrative smuggling offence), or the latter (criminal smuggling offence). | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Administrative offence of smuggling: Fine | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, on contracting with the Public Administration, and on applying tax or social security incentives or benefits: In general, 1 to 3 years.   · In the case of smuggling of certain goods: Closure of establishment or temporary suspension of activity: In general, from 6 months to 2 years. |  |  |  |  |  |  |  |  |
|  |  |  | Where unlawful conduct may constitute an administrative smuggling offence or a criminal smuggling offence, the classification is generally based on the value of the smuggled goods (the limit varies according to the nature of the goods) and the subjective element (the criminal offence requires gross negligence). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Article 198 (1) and (4) of the General Tax Law (LGT) and, if the customs authority has first requested its submission, Article 203 LGT. | NO | YES | see Article 15 above | see Article 15 above | see Article 15 above | Article 198.1 and 4 LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Art. 203 LGT: Fine | 150 € - 600.000 € | 150 € - 600.000 € |  |  |  |  |  |  |  |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Same as non-compliance with Article 23 (1) UCC | | | | | | | | | | | | | | | | |
| Article 149 | 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; | Article 198 (1) and (4) LGT. | NO | YES | see Article 15 above | see Article 15 above | see Article 15 above | Article 198.1 and 4 LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
| Articles 158(3) | Removal of goods from customs supervision; | Same as non-compliance with Article 134 (1) UCC. | | | | | | | | | | | | | | | | |
| Articles 163 | Providing customs authorities with false information or documents required by those | Same as breach of Article 15 UCC. | | | | | | | | | | | | | | | | |
| Article 163(1) | 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; | Same as breach of Article 15 UCC | | | | | | | | | | | | | | | | |
| Article 163(2) | 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; | Article 198 (1) and (4) of the General Tax Law (LGT) or, if the customs authority has first requested its submission, Article 203 LGT. | NO | YES | see Article 15 above | see Article 15 above | see Article 15 above | Article 198.1 and 4 LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Art. 203 LGT: Fine | 150 € - 600.000 € | 150 € - 600.000 € |  |  |  |  |  |  |  |  |
| Article 166 | 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, | Depending on the case:   — Generally, Article 199 (1) and (7) LGT (administrative tax offence).   — When the offender obtains or intends to obtain release on the basis of false cause, Article 11 (1) LORC, in conjunction with Article 2 (1) (e) LORC (administrative smuggling offence), or the latter (criminal smuggling offence). The interpretation of ‘false cause’ shall take into account the provisions of Article 2 (1) (g) RD1649/1998. | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Articles 199.1 and 7 LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling: Fine | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, on contracting with the Public Administration, and on applying tax or social security incentives or benefits: In general, 1 to 3 years.   · In the case of smuggling of certain goods: Closure of establishment or temporary suspension of activity: In general, from 6 months to 2 years. |  |  |  |  |  |  |  |  |
|  |  |  | Where unlawful conduct may constitute an administrative smuggling offence or a criminal smuggling offence, the classification is generally based on the value of the smuggled goods (the limit varies according to the nature of the goods) and the subjective element (the criminal offence requires gross negligence). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 167(1) | 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; | Depending on the case, if a customs debt is incurred, Article 192 LGT (administrative tax offence) or Article 305 (3) CP (crime against the European Union’s Treasury); or, if there is no incurrence of a customs debt, Article 198 (1) and (4) LGT (administrative tax offence). | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Art. 192 LGT: Fine | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Art. 192 LGT: Other sanctions | · Loss of the possibility to obtain public subsidies or support and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. | · Loss of the possibility to obtain public subsidies or support and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Fine | In general, 100 % -600 % of the defrauded quota | In general, 100 % -200 % of the defrauded quota |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Prisión | In general, from 1 to 5 years | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Article 305.3 CC: Other sanctions | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: In general, from 6 months to 8 years.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: 3 to 6 years.  · A prohibition to contract with the Public Administration may also be imposed: 3 to 6 years.  · In certain circumstances, the dissolution of the entity, temporary suspension of activities or temporary closure of establishments, and judicial intervention may also be imposed. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | In the event that the unlawful conduct may constitute an administrative tax offence provided for in Article 192 LGT or a crime against the European Union’s Treasury under Article 305 (3) of the Criminal Code (CP), the classification is based on the amount of the tax fraud and the subjective element (the criminal offence requires intent). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Article 198.1 y 4 LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | Same as breach of Article 15 UCC. | | | | | | | | | | | | | | | | |
| Article 177 | 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 | Article 199 (1) and (7) LGT. | NO | YES | see Article 15 above | see Article 15 above | see Article 15 above | Art. 199.1 y 7 LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
| 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 179 | Same as breach of Article 177 UCC. | | | | | | | | | | | | | | | | |
| 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 182 | Same as breach of Article 177 UCC. | | | | | | | | | | | | | | | | |
| Article 185 | 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 | Same as breach of Article 177 UCC. | | | | | | | | | | | | | | | | |
| Article 192(2) | 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; | Depending on the case:   — Generally, if a customs debt is incurred, Article 192 LGT (administrative tax offence) or Article 305 (3) CP (crime against the European Union’s Treasury); or, if there is no incurrence of a customs debt, Article 198 (6) LGT (administrative tax offence).   — By way of exception, where the removal or destruction of the means of identification relates to goods in transit, those goods are presumed to have been released for consumption, unless proof to the contrary is provided, in accordance with the second subparagraph of Article 11 (1) LORC, in conjunction with Article 2 (1) (c) LORC (administrative smuggling offence). The interpretation of ‘intended for consumption’ will be based on Article 2 (1) (c) RD1649/1998. | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Art. 192 LGT: Fine | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Article 192 LGT: Other sanctions | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Fine | In general, 100 % -600 % of the defrauded quota | In general, 100 % -200 % of the defrauded quota |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Imprisonment | In general, from 1 to 5 years | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Article 305.3 CC: Other sanctions | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: In general, from 6 months to 8 years.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: 3 to 6 years.  · A prohibition to contract with the Public Administration may also be imposed: 3 to 6 years.  · In certain circumstances, the dissolution of the entity, temporary suspension of activities or temporary closure of establishments, and judicial intervention may also be imposed. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 198.6 LGT: Fine | 200 € | 200 € |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling: Fine | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) |  |  |  |  |  |  |  |  |
|  |  |  | In the event that the unlawful conduct may constitute an administrative tax offence provided for in Article 192 LGT or a crime against the European Union’s Treasury under Article 305 (3) of the Criminal Code (CP), the classification is based on the amount of the tax fraud and the subjective element (the criminal offence requires intent). | |  |  |  | Administrative offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 211 | 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; | Depending on the case:   — Generally, if a customs debt is incurred, Article 192 LGT (administrative tax offence) or Article 305 (3) CP (crime against the European Union’s Treasury); or, if there is no incurrence of a customs debt, Article 199 (1) and (7) LGT (administrative tax offence).   — Where the offender alleges false cause, Article 11 (1) LORC, in conjunction with Article 2 (1) (e) LORC (administrative smuggling offence), or the latter (criminal smuggling offence). The interpretation of ‘false cause’ shall take into account the provisions of Article 2 (1) (g) RD1649/1998. | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Art. 192 LGT: Fine | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Article 192 LGT: Other sanctions | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Multa | In general, 100 % -600 % of the defrauded quota | In general, 100 % -200 % of the defrauded quota |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Imprisonment | In general, from 1 to 5 years | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Article 305.3 CC: Other sanctions | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: In general, from 6 months to 8 years.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: 3 to 6 years.  · A prohibition to contract with the Public Administration may also be imposed: 3 to 6 years.  · In certain circumstances, the dissolution of the entity, temporary suspension of activities or temporary closure of establishments, and judicial intervention may also be imposed. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 199.1 y 7 LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000). | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000). |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling : Fine | 100% - 600% del valor de las mercancías objeto de contrabando (mínimo de 500€) | 100% - 600% del valor de las mercancías objeto de contrabando (mínimo de 500€) |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling : Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, on contracting with the Public Administration, and on applying tax or social security incentives or benefits: In general, 1 to 3 years.   · In the case of smuggling of certain goods: Closure of establishment or temporary suspension of activity: In general, from 6 months to 2 years. |  |  |  |  |  |  |  |  |
|  |  |  | In the event that the unlawful conduct may constitute an administrative tax offence provided for in Article 192 LGT or a crime against the European Union’s Treasury under Article 305 (3) of the Criminal Code (CP), the classification is based on the amount of the tax fraud and the subjective element (the criminal offence requires intent).     Where unlawful conduct may constitute an administrative smuggling offence or a criminal smuggling offence, the classification is generally based on the value of the smuggled goods (the limit varies according to the nature of the goods) and the subjective element (the criminal offence requires gross negligence). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Depending on the case:   — Generally, if a customs debt is incurred, Article 192 LGT (administrative tax offence) or Article 305 (3) CP (crime against the European Union’s Treasury); or, if there is no incurrence of a customs debt, Article 198 (6) LGT (administrative tax offence).   — Where goods in transit are destined for consumption, Article 11 (1) LORC, in conjunction with Article 2 (1) (c) LORC (administrative smuggling offence) or the latter (criminal smuggling offence). The interpretation of ‘intended for consumption’ will be based on Article 2 (1) (c) RD1649/1998. | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Art. 192 LGT: Fine | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Article 192 LGT: Other sanctions | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Imprisonment | In general, from 1 to 5 years | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Article 305.3 CC: Other sanctions | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: In general, from 6 months to 8 years.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: 3 to 6 years.  · A prohibition to contract with the Public Administration may also be imposed: 3 to 6 years.  · In certain circumstances, the dissolution of the entity, temporary suspension of activities or temporary closure of establishments, and judicial intervention may also be imposed. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 198.6 LGT: Fine | 200 € | 200 € |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling: Fine | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling : Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, on contracting with the Public Administration, and on applying tax or social security incentives or benefits: In general, 1 to 3 years.   · In the case of smuggling of certain goods: Closure of establishment or temporary suspension of activity: In general, from 6 months to 2 years. |  |  |  |  |  |  |  |  |
|  |  |  | In the event that the unlawful conduct may constitute an administrative tax offence provided for in Article 192 LGT or a crime against the European Union’s Treasury under Article 305 (3) of the Criminal Code (CP), the classification is based on the amount of the tax fraud and the subjective element (the criminal offence requires intent).     Where unlawful conduct may constitute an administrative smuggling offence or a criminal smuggling offence, the classification is generally based on the value of the smuggled goods (the limit varies according to the nature of the goods) and the subjective element (the criminal offence requires gross negligence). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Same as non-compliance with Article 23 (1) UCC. | | | | | | | | | | | | | | | | |
| Article 242 | Removal of goods from customs supervision; | Same as non-compliance with Article 134 (1) UCC. | | | | | | | | | | | | | | | | |
| Article 242(1), points (a) and (b) | 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. | Article 198 (6) LGT (unless the breach of Article 242 (1) was the instrument for committing another breach that constituted an infringement, which would be punishable according to the offence applicable to that latter breach). | No | YES | see Article 15 above | see Article 15 above | see Article 15 above | Art. 198.6 LGT: Fine | 200 euros | 200 euros | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities. | The construction of a building in a free zone without prior authorisation does not in itself constitute an infringement under national law. | N/A | | | | | | | | | | | | | | | |
| Article 244(2) | Failure to notify, in advance, the customs authorities of the exercise of a commercial, industrial or service activity in a free zone, as provided for by Article 244 UCC | Failure to notify, in advance, the customs authorities of the exercise of a commercial, industrial or service activity in a free zone in itself does not constitute an infringement under national law. | N/A | | | | | | | | | | | | | | | |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | Same as non-compliance with Article 134 (1) UCC. | | | | | | | | | | | | | | | | |
| Article 245 | 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 | Same as non-compliance with Article 15 (2) (a) UCC. | | | | | | | | | | | | | | | | |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Depending on the case, if a customs debt is incurred, Article 192 LGT (administrative tax offence) or Article 305 (3) CP (crime against the European Union’s Treasury); or, if there is no incurrence of a customs debt, Article 198 (6) LGT (administrative tax offence). | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Art. 192 LGT: Fine | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | 50 % — 150 % of the difference between the amount of the debt calculated by the administration and the amount of the debt derived from the data declared by the infringer | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Article 192 LGT: Other sanctions | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. | · Loss of the possibility to obtain public subsidies or aid and of the right to apply tax benefits and incentives that require prior recognition by the tax authorities: 1 to 5 years  · Prohibition on contracting with the public administration that would have imposed the penalty: 1 to 5 years. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Fine | In general, 100 % -600 % of the defrauded quota | In general, 100 % -200 % of the defrauded quota |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Art. 305.3 CP: Imprisonment | In general, from 1 to 5 years | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Article 305.3 CC: Other sanctions | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: In general, from 6 months to 8 years.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, and on applying tax or social security incentives or benefits: 3 to 6 years.  · A prohibition to contract with the Public Administration may also be imposed: 3 to 6 years.  · In certain circumstances, the dissolution of the entity, temporary suspension of activities or temporary closure of establishments, and judicial intervention may also be imposed. |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | In the event that the unlawful conduct may constitute an administrative tax offence provided for in Article 192 LGT or a crime against the European Union’s Treasury under Article 305 (3) of the Criminal Code (CP), the classification is based on the amount of the tax fraud and the subjective element (the criminal offence requires intent). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Art. 198.6 LGT: Fine | 200 € | 200 € |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Same as non-compliance with Article 257 UCC. | | | | | | | | | | | | | | | | |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Depending on the case:   — Generally, Article 198 (1) and (4) LGT (administrative tax offence).   — Where the goods have left the customs territory of the Union, Article 11 (1) LORC, in conjunction with Article 2 (1) (a) LORC (administrative smuggling offence), or the latter (criminal smuggling offence). | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Article 198.1 y 4 LGT: Fine | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | 1 % of the value of the goods (with a minimum of EUR 100 and a maximum of EUR 6.000) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling: Fine | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling : Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, on contracting with the Public Administration, and on applying tax or social security incentives or benefits: In general, 1 to 3 years.   · In the case of smuggling of certain goods: Closure of establishment or temporary suspension of activity: In general, from 6 months to 2 years. |  |  |  |  |  |  |  |  |
|  |  |  | Where unlawful conduct may constitute an administrative smuggling offence or a criminal smuggling offence, the classification is generally based on the value of the smuggled goods (the limit varies according to the nature of the goods) and the subjective element (the criminal offence requires gross negligence). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| 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 | Same as non-compliance with Article 134 (1) UCC. | | | | | | | | | | | | | | | | |
| Article 267(2) | 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; | Article 11.1 LORC, in conjunction with Article 2.1 (e) LORC (administrative smuggling offence), or the latter (criminal smuggling offence). The interpretation of ‘false cause’ shall take into account the provisions of Article 2 (1) (g) RD1649/1998. | YES | YES | see Article 15 above | see Article 15 above | see Article 15 above | Administrative offence of smuggling: Fine | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | 100 % — 600 % of the value of smuggled goods (minimum EUR 500) | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above | see Article 15 above |  |
|  |  |  |  |  |  |  |  | Administrative offence of smuggling : Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). | · Confiscation of smuggled goods, goods used for the commission of the infringement and profits.  · In the case of smuggling of certain goods: Closure of establishment or suspension of activity: 7 days - definitive (tobacco); 4 days - 12 months (other cases). |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Fine | In general, 100 % -600 % of the value of smuggled goods | In general, 200 % -400 % of the value of smuggled goods |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Imprisonment | As a general rule, from 1 to 5 years. | - |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Criminal offence of smuggling: Other sanctions | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · With the same duration as the prison sentence, at least one of the penalties provided for in Article 56.1 CP: a) suspension from public employment or office; b) disqualification from the right to passive suffrage; c) disqualification from public employment or office, profession, trade, industry, commerce, etc., provided that the right subject to disqualification is related to the commission of the crime. | · Confiscation of smuggled goods, goods used for the commission of the crime and profits.  · Prohibition on obtaining public subsidies or aid, on contracting with the Public Administration, and on applying tax or social security incentives or benefits: In general, 1 to 3 years.   · In the case of smuggling of certain goods: Closure of establishment or temporary suspension of activity: In general, from 6 months to 2 years. |  |  |  |  |  |  |  |  |
|  |  |  | Where unlawful conduct may constitute an administrative smuggling offence or a criminal smuggling offence, the classification is generally based on the value of the smuggled goods (the limit varies according to the nature of the goods) and the subjective element (the criminal offence requires gross negligence). | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Same as breach of Article 263 UCC. | | | | | | | | | | | | | | | | |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Same as breach of Article 263 UCC. | | | | | | | | | | | | | | | | |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Same as breach of Article 263 UCC. | | | | | | | | | | | | | | | | |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Article UCC | Infringement UCC | National law  [18](#footnote18)\* [19](#footnote19) | Legal nature (C / A) | | N/I | Liability | | Type of the sanction | Thresholds  [20](#footnote20) | | Application of sanctions | Aggravating factors | Mitigating factors | Settlement | Time limitation | | | Other factors |
|  |  |  | 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 | Customs penalty (administrative), customs misdemeanour, customs offence, negligent customs offence, smuggling offence, illegal import or illegal export. See footnotes. | Yes | Yes | Strict liability: Customs penalty (administrative) Negligence: customs misdemeanour, negligent customs offence Gross negligence: illegal import, illegal export Intent: customs misdemeanour, customs offence, smuggling offence | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine : customs misdemeanour, negligent customs offence, customs offence, smuggling offence, illegal import, illegal export | 200 SEK - 150 000 SEK. | No | The criminal sanctions are mutually exclusive. A natural person may not be punished with both an administrative sanction and a criminal sanction. Applies to all the following rows. | Please see footnote [21](#footnote21) . Chapter 29 of the Penal Code. Applies to all the following rows in case there is a criminal act provided. | Please see footnote [22](#footnote22) . Chapter 29 of the Penal Code. Applies to all the following rows in case there is a criminal act provided. | YES | It is not possible to initiate a procedure if the limit to impose a penalty has expired. Applies to all the following rows. | Chapter 35 § 1 of the Penal Code. Varies between 2 and 15 years depending on the maximum sentence of the crime. Suspensions may apply. Tulltillägg may be imposed as long as a customs debt according to article 103 UCC may be notified. Applies to all the following rows. | Chapter 35 § 7-9 Penal Code. Varies between 5 and 15 years since a verdict has gained legal force. Applies to all the following rows. | For crimes the whole general part of the Penal Code applies. |
|  |  |  |  | |  |  |  | Imprisonment : negligent customs offence, customs offence, smuggling offence, illegal import, illegal export | 0-6 years, please.. | No |  |  |  |  |  |  |  |  |
|  |  |  |  | |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 15(1) | Failure of the economic operator to provide customs authorities with all the assistance necessary for the completion of the customs formalities or controls; | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| article 15(2)(a) | 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; | See article 15 | Covered by Article 15 UCC | | | | | | | | | | | | | | | |
| Article 15(2)(b) | 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; | See article 15 | Covered by Article 15 UCC | | | | | | | | | | | | | | | |
| Article 23(1) | Failure of the holder of a decision relating to the application of customs legislation to comply with the obligations resulting from that decision; | See article 15 | Covered by Article 15 UCC | | | | | | | | | | | | | | | |
| Article 23(2) | 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; | Customs misdemeanour, smuggling offence, illegal import or illegal export | Yes | No | Negligance: customs misdemeanour. Gross negligance: illegal import or illegal export. Intent: smuggling offence | Yes | No | Fine : customs misdemeanour, illegal import, illegal export, smuggling offence | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonment : illegal import, illegal export, smuggling offence | 0-6 years, see footnotes. | No |  |  |  |  |  |  |  |  |
| Article 51 | 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; | Customs misdemeanour, Customs penalty (administrative) | Yes | Yes | Negligence, gross negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 108 | Non-payment of import or export duties by the person liable to pay within the period prescribed; | Interest will be charged. The debt will be enforced. | No | No | Interest will be charged. The debt will be enforced. | | | | | | | | | | | | | |
| Articles 127 | Failure of the person to lodge an entry summary declaration in accordance with Article 127 of the Code | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Article 134(1) | 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; | Several possible: Customs penalty (administrative) customs misdemeanour, customs offence, negligent customs offence, smuggling offence, illegal import. See footnotes | Yes | Yes | Strict liability: Customs penalty (administrative) Negligence: customs misdemeanour, negligent customs offence Gross negligence: illegal import, Intent: customs misdemeanour, customs offence, smuggling offence | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine - customs misdemeanour, negligent customs offence, customs offence, smuggling offence, illegal import, | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonment : negligent customs offence, customs offence, smuggling offence, illegal import, | 0-6 years, see footnotes. | No |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 134(1) | Removal of goods from customs supervision; | See article 134(1) | Yes | Yes | Covered by Article 134(1) | | | | | | | | | | | | | |
| Article 135(1) | 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; | See article 134(1) | Yes | Yes | Covered by Article 134(1) | | | | | | | | | | | | | |
| Article 135(2) | 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; | N/A | N/A - There are no free zones in Sweden | | | | | | | | | | | | | | | |
| Article 137(1) and (2) | 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; | See article 134(1) | Yes | Yes | Covered by Article 134(1) | | | | | | | | | | | | | |
| Article 139 | 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 | See article 134(1) | Yes | Yes | Covered by Article 134(1) | | | | | | | | | | | | | |
| Article 139 | Failure of the economic operator to present the goods brought into the customs territory of the Union to the customs; | See article 134(1) | Yes | Yes | Covered by Article 134(1) | | | | | | | | | | | | | |
| Article 140 | 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; | Customs misdemeanour, Customs penalty (administrative) | Yes | Yes | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 145(2) | 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; | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Articles 147 and 148 | Storage of goods in temporary storage facilities or customs warehouses without authorisation granted by the customs authorities; | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Article 149 | 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; | Customs misdemeanour, Customs penalty (administrative) | Yes | Yes | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Articles 158(3) | Removal of goods from customs supervision; | Customs misdemeanour, smuggling offence | Yes | No | Negligence, intent | Yes | No | Fine : Customs misdemeanour, smuggling offence | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonment : smuggling offence | 0-6 years, see footnotes | No |  |  |  |  |  |  |  |  |
| Articles 163 | Providing customs authorities with false information or documents required by those | Customs misdemeanour, Customs penalty (administrative) | Yes | Yes | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 163(1) | 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; | Customs misdemeanour, Customs penalty (administrative) | Yes | Yes | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 163(2) | 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; | Customs misdemeanour, Customs penalty (administrative) | Yes | Yes | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 166 | 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, | See article 15. | yes | yes | Covered by Article 15 UCC | | | | | | | | | | | | | |
| Article 167(1) | 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; | Penalty for late declaration, Customs misdemeanour | Yes | Penalty for late declaration | Negligence - intent, customs misdemeaour Strict liability - Customs penalty | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Penalty for late declaration | 500 kr, 1 000 kr if not fullfilling the obligation within a new period given by Swedish Customs |  |  |  |  |  |  |  |  |  |
| Article 167(1) second subparagraph | 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 | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Article 177 | 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 | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| 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 179 | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| 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 182 | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Article 185 | 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 | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Article 192(2) | 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; | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Article 211 | 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 misdemeanour, smuggling offence, illegal import or illegal export | Yes | No | Negligence: customs misdemeanour. Gross negligence: illegal import or export. Intent: customs misdemeanour and smuggling offence | Yes | No | Fine : customs misdemeanour, smuggling offence, illegal import or illegal export | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonement : smuggling offence, illegal import or illegal export | 0-6 years, see footnotes | No |  |  |  |  |  |  |  |  |
| Article 233(1)(a) | 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; | Customs misdemeanour, negligant customs offence, customs offence, Customs penalty (administrative) | Yes | Yes | Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine : customs midemeanour, negligant customs offence, customs offense | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonement : negligant customs offence, customs offence | 0-6 years, see footnotes | No |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 241 | Processing of goods in a customs warehouse without an authorisation granted by the customs authorities; | Customs misdemeanour, negligant customs offence, customs offence, customs penalty (administrative) | Yes | Yes | Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine : customs midemeanour, negligant customs offence, customs offense | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonement : negligant customs offence, customs offence | 0-6 years, see footnotes | No |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 242 | Removal of goods from customs supervision; | Customs misdemeanour, negligant customs offence, customs offence, customs penalty (administrative) | Yes | Yes | Negligence : customs misdemeanour. Intent : customs misdemeanour, customs offence. Strict liability - customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine : customs midemeanour, negligant customs offence, customs offense | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonement : negligant customs offence, customs offence | 0-6 years, see footnotes | No |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 242(1), points (a) and (b) | 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. | Customs misdemeanour, Customs penalty (administrative) | Yes | Yes | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 244(1) | Construction of a building in a free zone without the approval of the customs authorities; | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Article 244(2) | failure to notify, in advance, the customs authorities of the exercise of a commercial, industrial or service activity in a free zone, as provided for by Article 244 UCC | N/A | N/A - There are no free zones in Sweden | | | | | | | | | | | | | | | |
| Article 245 | Failure of the economic operator to present the goods brought into a free zone to customs; | N/A | N/A - There are no free zones in Sweden | | | | | | | | | | | | | | | |
| Article 245 | 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 | See article 15 | Yes | Yes | Covered by Article 15 UCC | | | | | | | | | | | | | |
| Article 257 | Failure of the holder of the inward processing procedure to discharge a customs procedure within the time limit specified; | Customs misdemeanour, Customs penalty (administrative) | Yes | Yes | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 262 | Failure of the holder of the outward processing procedure to export the defective goods within the time limit; | Customs misdemeanour, Customs penalty (administrative) | Yes | Yes | Negligence, intent; customs misdemeanour. Strict liability: Customs penalty (administrative) | Yes | Customs penalty = administrative sanction, debtor is liable regardless if legal person or natural person. | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  | Administrative sanction: Customs penalty | 20 % of the withdrawn customs duty | Yes |  |  |  |  |  |  |  |  |
| Article 263 | Failure of the person to lodge a pre-departure declaration in accordance with Article 263 of the Code | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| 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 | Customs misdemeanour, illegal export, smuggling offence. | Yes | No | Negligence: customs misdemeanour. Gross negligence: illegal export. Intent: customs misdemeanour and smuggling offence | Yes | No | Fine - customs misdemeanour, smuggling offence, illegal export | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonment - smuggling offence, illegal export | 0-6 years, see footnotes. | No |  |  |  |  |  |  |  |  |
| Article 267(2) | 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; | Customs misdemeanour, illegal export, smuggling offence. | Yes | No | Negligence: customs misdemeanour. Gross negligence: illegal export. Intent: customs misdemeanour and smuggling offence | Yes | No | Fine - customs misdemeanour, smuggling offence, illegal export | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
|  |  |  |  |  |  |  |  | Imprisonment - smuggling offence, illegal export | 0-6 years, see footnotes | No |  |  |  |  |  |  |  |  |
| Article 270 | Failure of the person to lodge a re-export declaration in accordance with Article 270 of the Code | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Article 271 | Failure of the person to lodge an exit summary declaration in accordance with Article 271 of the Code | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |
| Article 274 | Failure of the person to lodge a re-export notification in accordance with Article 274 of the Code | Customs misdemeanour | Yes | No | Negligence, intent | Yes | No | Fine | 200 SEK - 150 000 SEK | No | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC | YES | see Article 15 UCC | see Article 15 UCC | see Article 15 UCC |  |

:   [(1)](#footnoteref1)

    \* Regime Geral das Infrações Tributárias (RGIT) [General Tax and Customs Infractions Regime] - Law 15/2001 of 5 June 2001 (link: 
    <https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/Cod_download/Documents/RGIT.pdf>
     )
:   [(2)](#footnoteref2)

     Criminal ancillary sanctions: Confiscation of the goods, means of transport and other instruments used in the perpetration of the crime; • Ban on access to subsidies for 3 years; • Loss of tax or customs benefits; • Temporary ban on access to some fairs, markets, auctions and public sales as well as to tenders for public works or the supply of goods or services, promoted by public entities for no more than 3 years; • Closure of business establishment; • Judicial winding-up order; • Annulment or suspension of granted authorization for no more than 3 years; • Publication of judicial decision, being the expenses paid by the condemned perpetrator.

    Non criminal ancillary sanctions: • confiscation of the goods; • Ban on access to subsidies for 2 years; • Loss of tax or customs benefits; • Temporary ban on access to some fairs, markets, auctions and public sales as well as to tenders for public works or the supply of goods or services, promoted by public entities for no more than 2 years; • Closure of business establishment for no more than 2 years; • Annulment or suspension of granted authorization for no more than 2 years; • Publication of condemnatory decision, being the expenses paid by the condemned perpetrator.
:   [(3)](#footnoteref3)

     Criminal aggravating factors: • The goods related to the infringement cannot be imported or exported (import/export prohibition); • The good´s value related to the infringement is higher than 100.000 euros; •The infringement has been committed with the use of weapons or violence, or committed by two or more persons; • The infringement has been committed with corruption of any State official or agent;• The infringement’s perpetrator or his accomplice is a customs and tax officer or member of the criminal police; • When smuggled goods have been transshipped in territorial waters; • When the goods related to the infringement correspond to the ones foreseen in CITES Convention and its international trade is temporarily or definitively forbidden

    Non criminal aggravating factors: Infringement relates to goods that are prohibited to be imported or exported, cigars, meat, livestock, alcohol and alcoholic drinks.
:   [(4)](#footnoteref4)

     Criminal mitigating factors: • good faith, negligence, error in the real perception of the facts (all of these factors prevent the imposition of a criminal penalty for a customs infringement; that infringement could only lead to the application of an administrative penalty); • force majeure; • fortuitous event

    Non-criminal mitigating factors: • force majeure; • fortuitous event; • good faith; • negligence; • error in the real perception of the facts.
:   [(5)](#footnoteref5)

    There isn't such generic customs infringement foreseen in PT legislation. The legal treatment for the failure to comply with the obligations resulting from a customs decision depends on which specific obligation is at stake. For some obligations, the failure may drive only to the admnistrive consequence of a revocation or a suspension. Whereas for others, the failure may as well be considered as a customs infringment punished with a criminal or non-criminal penalty.
:   [(6)](#footnoteref6)

    \* National provisions of the Romanian Customs Code, approved by Law No.86/2006; Implementing Provisions of the Romanian Customs Code approved by Government Decision no. 707/2006; National Fiscal Code approuved by Law 571/2003; Methodological Norms for applying the Fiscal Code approved by Government Decision 44/2004 ; National Fiscal Procedure Code approved by Government Ordinance 92/2003; Methodological Norms for applying the Fiscal Procedure Code approved by Government Decision 1050/2004; ROMANIA'S CRIMINAL CODE approved by Law no. 286/2009, with subsequent amendments and additions; CRIMINAL PROCEDURE CODE of July 1, 2010 approved by Law no. 135/2010 (\* updated \*); ORDINANCE no. 2 of July 12, 2001 regarding the legal regime of contraventions, approved by Law no. 180 of 11 April 2002 (\* updated \*)
:   [(7)](#footnoteref7)

    \* Act No. 199/2004 Coll. Customs Code, 
    <https://www.mfsr.sk/en/taxes-customs-accounting/customs/legislation/acts/>
      ; v tomto zákone, v časti "Section 72" sú uvedené všetky skutkové podstaty colných deliktov/priestupkov ;link na zákon č. 300/2005 Trestný zákon: 
    <https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2005/300/20210701>
:   [(8)](#footnoteref8)

    \* Act on the Implementation of European Union Customs Legislation (
    <http://www.pisrs.si/Pis.web/pregledPredpisa?id=ZAKO7362>
    ); Minor Offences Act (
    <http://www.pisrs.si/Pis.web/npbDocPdf?idPredpisa=ODLU1761&idPredpisaChng=ZAKO2537&type=doc&lang=EN>
    ); Criminal Code (
    <http://www.pisrs.si/Pis.web/npbDocPdf?idPredpisa=ZAKO7390&idPredpisaChng=ZAKO5050&type=doc&lang=EN>
    ); Criminal Procedure Act (
    <http://pisrs.si/Pis.web/npbDocPdf?idPredpisa=ODLU1872&idPredpisaChng=ZAKO362&type=doc&lang=EN>
    )
:   [(9)](#footnoteref9)

    General rule in Slovenia is that in case of infringements of UCC an administrative body (the customs authorities) shall conduct and impose sanctions. However, in some cases a criminal court imposes sanctions, for example when the offender is a juvenile or when the initiator of proceedings evaluates, taking into account the nature of the minor offence, that the conditions necessary for the imposition of a secondary sanction pursuant to the Minor Offences Act are met (the expulsion of a foreigner, the confiscation of items, the forfeiture or limitation of the right to receive funding from the budget of the Republic of Slovenia and the budgets of self-governing local communities, and exclusion from public procurement procedures)..

    The following definitions were considered regarding Administrative penalty:

    Penalty imposed (by an administrative authority under administrative proceedings) due to an infringement which (according to the national legal system) is not to be handled as a crime (also misdemeanor = A crime that is less serious than a felony and is usually punishable by fine, penalty, forfeiture). Criminal penalty: Penalty imposed (by a court or an administrative authority under criminal proceedings) due to an infringement which (according to the national legal system) is to be handled as a crime.
:   [(10)](#footnoteref10)

    Regarding the fine, a general rule is that the customs authority imposes the lowest prescribed fine. If the customs authority find that the amount of duties has been deprived, they impose a fine in a multiple of the deprived import or export duties and other duties collected on import or export of goods, namely: 1.a legal person, an individual sole trader or an individual performing an independent activity in the amount of twice the amount of deprived import or export duties and other duties levied on the import or export of goods; 2. the responsible person of the legal person, the responsible person of the sole trader or , the responsible person of the individual who independently performs the activity, and the individual in the amount of deprivation of import or export duties and other duties levied on import or export of goods. However, a fine is always imposed in an amount not lower than the lowest prescribed and not higher than the maximum amount of the fine prescribed for an individual type of perpetrator.
:   [(11)](#footnoteref11)

    In cases when the nature of a misdemeanor (referred to infringement UCC) is especially serious due to the amount of damage inflicted or amount of unlawfully acquired proceeds or due to the perpetrator's intent or self-serving purpose, custom authority imposed higher fine on the following persons: - from EUR 3,000 to EUR 375,000 on a legal person, - from EUR 2,000 to EUR 225,000 on an individual sole trader or an individual performing an independent activity - from EUR 600 to EUR 12,000 on the responsible person of a legal person, the responsible person of a sole trader or the responsible person of an individual who performs independent activitiesfrom EUR 500 to EUR 3,600 on a natural person (an individual). The nature of the offence/ misdemeanor is considered especially serious if the misdemeanor causes or could cause the non-payment of import or export duties and other charges levied on the import or export of goods in the amount which exceeds twenty average monthly net salaries in Slovenia per employee during the time when the offence is committed.
:   [(12)](#footnoteref12)

    Customs authorities can impose a caution instead of the fine for a minor offence that is committed in such mitigating circumstances that render the minor offence very innocuous. Also, Custom authority can release a perpetrator from the fine or confiscation of goods if the imposition of these sanctions is obviously disproportionate to the gravity (weight) of the act and the consequences of the offense.
:   [(13)](#footnoteref13)

    An individual sole trader or self-employed person / An individual who performs independent activities
:   [(14)](#footnoteref14)

    A responsible person of a legal person or responsible person of an individual sole trader or responsible person of an individual who performs independent activities
:   [(15)](#footnoteref15)

    Sanctions imposed for a minor offence may not be initiated after two years have elapsed since the day on which the decision imposing the sanction became final. The statute of limitations shall be interrupted by all acts by the authority responsible for conducting minor offence proceedings or for enforcement carried out for the purpose of enforcing the sanction. After each interruption, the statute of limitations shall resume, but sanctions may not be initiated after the expiry of four years from the day on which the decision imposing the sanction became final. Fines to which enforcement was initiated within two (or max four) years time limits may no longer be enforced after the expiry of a period of 10 years from the date on which their enforcement was initiated. While other sanctions may no longer be enforced after the expiry of a period of four years from the date on which their enforcement was initiated.
:   [(16)](#footnoteref16)

    \* Ley Orgánica 10/1995, de 23 de noviembre, del Código Penal (en este documento, “CP”). 
    <https://www.boe.es/eli/es/lo/1995/11/23/10/con>
    ; Ley Orgánica 12/1995, de 12 de diciembre, de Represión del Contrabando (en este documento, “LORC”).

    <https://www.boe.es/eli/es/lo/1995/12/12/12/con>
    ; Ley 58/2003, de 17 de diciembre, General Tributaria (en este documento, “LGT”). 
    <https://www.boe.es/eli/es/l/2003/12/17/58/c>
     Ley de Enjuiciamiento Criminal, aprobada por el Real Decreto de 14 de septiembre de 1882 (en este documento, “LECrim”). 
    <https://www.boe.es/eli/es/rd/1882/09/14/(1)/con>
     ; Real Decreto 1649/1998, de 24 de julio, por la que se desarrolla el Título II de la Ley Orgánica 12/1995, de 12 de diciembre, de represión del contrabando, relativo a las infracciones administrativas de contrabando (en este documento, “RD1649/1998”). 
    <https://www.boe.es/eli/es/rd/1998/07/24/1649>
:   [(17)](#footnoteref17)

    As a starting point, it should be noted that the penalty system applicable to breaches of customs legislation referred to in this document consists of two areas: - The tax penalty regime. This regime is of a general nature, so that it establishes offenses that allow a priori punishing breaches of the regulations of any taxes or customs regulations, without prejudice to the fact that the regulations governing each tax may establish other offenses. - The penalty regime for smuggling. This regime has a specific nature, so that it lists certain behaviors that constitute smuggling offenses. The punishable conducts refer to certain breaches of customs legislation, but they also refer to breaches of excise tax regulations or even breaches of regulations in other areas (e.g., Spanish Historical Heritage, CITES). This duality of regulatory areas determines that, in the case of certain breaches of customs legislation, the classification as an administrative tax infringement or as an administrative smuggling infringement must be based on the specific circumstances of the offender's conduct, which are not provided for in the customs legislation, but rather in the applicable sanctioning regulations. This classification has a special importance for the offender, because, as regards administrative offenses, the sanctioning regime for smuggling is more severe than the tax sanctioning regime. As a simplification for the purposes of understanding this document, it can be considered that the tax penalty regime is contained in the General Tax Law (LGT) (in the case of administrative tax offenses) and in the Criminal Code (CP) (crime against the European Union´s Treasury), while the penalty regime for smuggling is regulated in the Organic Law for the Repression of Smuggling (LORC) (both administrative smuggling offenses and the smuggling crime), with supplementary application of the former. As regards the subjective element of the infringement, Spanish national law does not allow strict liability in the imposition of administrative or criminal sanctions. For the purposes of this document, the administrative tax or smuggling infringements require, at least, negligence; the smuggling crime requires, at least, gross negligence; and the crime against the European Union´s Treasury requires the presence of intent (at least, deliberate indifference).From a procedural point of view, criminal proceedings for offenses are processed in accordance with the Criminal Procedure Law (LECrim), while proceedings for administrative offenses are processed in accordance with the administrative tax sanctioning procedure provided for in the General Tax Law (LGT) and its implementing regulations (in the case of administrative tax offenses) or according to the administrative sanctioning procedure for smuggling provided for in Royal Decree 1649/1998 (in case of administrative smuggling offenses).
:   [(18)](#footnoteref18)

    \* 
    <https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/tullag-2016253_sfs-2016-253>
    ; 
    <https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/lag-20001225-om-straff-for-smuggling_sfs-2000-1225>
    ;  
    <https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/brottsbalk-1962700_sfs-1962-700>
    .
:   [(19)](#footnoteref19)

     Administrative sanctions

    Tulltillägg ”penalty”, chapter 5 5 § customs act (2016:253), is an administrative fine. The debtor that is responsible for submitting a customs declaration is liable for a sanction fee : if they have given incorrect information that risks leading to too low duty and tax, chapter 5 5-7 §§ customs act. The penalty is 20 percent of the customs duty that would not have been charged if the incorrect information had been accepted; for failure to lodge a customs declaration, chapter 5 8 § customs act. The penalty is 20 percent of the customs deb or If there is a customs debt incurred through non-compliance according to article 79 UCC, chapter 5 9 § customs act, and the debtor is obliged to lodge a customs declaration. The penalty is 20 percent of the customs debt. Tulltillägg shall not be levied if the debtor on his own initiative has corrected the incorrect information or reported a situation referred to in article 79 UCC, or if the amount of duty which could have been evaded by the error or inaction is insignificant. Tulltillägg may be lowered if the amount is unreasonable in relation to the inaccuracy or passivity. Tulltillägg may be imposed as long as a customs debt according to article 103 UCC may be notified.

    Förseningsavgift, “penalty for late declaration”, is an administrative fine for not lodging a supplementary declaration within the time-limit, chapter 5 15 § customs act. The penalty is 500 SEK. If the declaration isn’t lodged within a new time-limit, given by Swedish Customs the penalty is 1 000 SEK.

    Criminal sanctions

    Tullförseelse, “customs misdemeanour”, chapter 5 2 § customs act, is an infringement of customs legislation and certain customs decisions. Only natural persons are liable and negligence or intent need to be proven. A customs misdemeanour results in a criminal sanction in the form of a fine. If the infringement is insignificant there is no sanction.

    Tullbrott, ”customs offence”, 8–10 §§ lag (2000:1225) om straff för smuggling. Requires intent. E.g. if failure to lodge a required declaration or to provide required information, or providing customs authorities with false information or documents. Sanctioned by a fine or imprisonment for a maximum of six years.

    Examples of particularly aggravating factors are that the act involved very significant amounts, that the perpetrator used false documents or misleading accounting, that the act was part of a crime that was committed systematically or to a greater extent or that the act was otherwise of a particularly dangerous kind.

    Vårdslös tullredovisning “Negligent customs accounting”, 11 § lag (2000:1225) om straff för smuggling, is a negligent “customs offence”. Sanctioned by a maximum of two years in prison. If the infringement is insignificant there is no sanction.

    Smugglingsbrott, ”smuggling offence”, 3-5 §§ lag (2000:1225) om straff för smuggling, with sub categories for the smuggling of narcotics 6 §, weapons 6 a § and explosive goods 6 b §. Requires intent. Sanctioned by a fine or imprisonment. Maximum penalty is 10 years in prison (narcotics).According to the smuggling act, 3 §, a person who, in connection with the import into Sweden of goods that are subject to a specific prohibition against or condition for import, intentionally contravenes the prohibition or condition by failing to declare the goods for customs clearance, shall be sentenced for smuggling to a fine or imprisonment for at most two years.The provision contained in the above paragraph also applies to a person who, in connection with such goods being brought into Sweden, intentionally provides incorrect information in conjunction with customs clearance or fails to provide the prescribed information in conjunction with customs clearance and thereby causes a risk that the importation is completed in contravention of the prohibition or condition.

    A person shall also be sentenced for smuggling if he or she intentionally: 1. takes out goods from Sweden in contravention of a specific prohibition against or condition for export or following export has control of the goods in contravention of the prohibition or condition;2. during a pending customs clearance has at his or her disposal goods subject to a specific prohibition against or condition for import and thereby causes the import to be completed in contravention of the prohibition or condition;3. brings into Sweden or takes out of Sweden goods pursuant to a licence that has been granted owing to someone providing incorrect information or failing to provide the prescribed information to a licensing authority or proceeds in such a way at a licensing authority and thereby causes a licence to be granted and the goods to be brought into or taken out of Sweden pursuant to the licence;4. has goods at his or her disposal in contravention of a condition that has been prescribed for or in conjunction with the import or export of the goods; or Examples of aggravating factors are that the act was part of a crime that was committed systematically or to a greater extent, or that it, in view of the circumstances surrounding the importation, exportation or disposal, was of a particularly dangerous nature or that the act otherwise involved a serious violation of a significant public interest.

    Olovlig införsel and olovlig utförsel “illegal import” and “illegal export”, 7 § lag (2000:1225) om straff för smuggling, is used when a smuggling offence is not perpetrated with intent but with gross negligence. Sanctioned by a fine or imprisonment for a maximum of two years.
:   [(20)](#footnoteref20)

     General rules about fines are to be found in the general Penal Code “brottsbalken”. According to chapter 25 fines can range from 200 SEK to 150 000 SEK. Fines proportional to the offender's daily income are used for more serious crimes. The size of the fine depends on your income, while the number of fines relates to the severity of the offense One-time monetary fines are mostly used for minor offenses. The size of the fine depends on the seriousness of the offense. The income has no impact on the size of the fine.
:   [(21)](#footnoteref21)

    There are some specific aggravating and mitigating factors in the smuggling act. In chapter 29 of the general Penal Code “brottsbalken” you find general provisions regarding mitigating and aggravating factors for sentencing range.
:   [(22)](#footnoteref22)

    There are some specific aggravating and mitigating factors in the smuggling act. In chapter 29 of the general Penal Code “brottsbalken” you find general provisions regarding mitigating and aggravating factors for sentencing range.

[Top](#document4)