Penalties for errors or omissions in an export, import or excise entry.
How compensatory interest is applied.
The Customs and Excise Act 2018 outlines compliance requirements, and the sanctions available when there is failure to comply.
Understand the difference between detained, forfeited and seized goods, the review process if your goods are seized, and how to apply for a review of seizure.
Infringement Notices or instant fines are issued for minor offences.
Both compensatory interest and penalties can apply when duty is not paid on time and in full.
How late payment penalties are applied.