Customs Civil Penalties
Find out about the law and regulations for Customs Civil Penalties.
Documents
Details
Information on the rules, who is liable, penalty amounts and the reason codes HMRC use to charge anycustoms or export penalties.
Last updated
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Information in the ‘Relevant rule of description’ column in the ‘Customs: schedule of contraventions from 1 January 2021’ table has been updated. Information in the ‘Relevant Export Rule’ column, in the ‘Export: schedule of contraventions from 1 January 2021’ table has also been updated. This is to show the source of primary legislation that supports the enforcement of the penalties listed in both tables.
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Information in the relevant rule of description column for reason code 443 has been removed from Customs: schedule of contraventions from 1 January 2021. Information in the relevant export rule column for penalty reason code 445 has been updated in Export: schedule of contraventions from 1 January 2021.
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The Customs: schedule of contraventions from 1 January 2021 has been updated with information about Freeports. Penalty code 445 has been added to the Export: schedule of contraventions from 1 January 2021.
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The lists of Customs and Export schedules of contravention valid from 1 January 2021 onwards have been updated due to civil penalties in effect from 1 January 2022.
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Information about the customs and export schedule of contraventions from 1 January 2021 has been added.
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Export: schedule of contraventions after 14 May 2018 has been added to this page.
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Information on the schedule of contraventions from 9 May 2018 has been added.
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Schedule and Annex to list all rules applicable from 2 April 2015 have been added to this page.
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First published.
Update history
2024-04-25 11:32
The approved person (maximum penalty) for code 400 of the ‘Customs: schedule of contraventions from 1 January 2021’ has been updated. A new approved person (maximum penalty) for code 452 of the ‘Customs: schedule of contraventions from 1 January 2021’ has been added.
2024-04-23 13:33
The approved person (maximum penalty) for code 400 of the ‘Customs: schedule of contraventions from 1 January 2021’ has been updated. A new regulation for ‘The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024’ has been added to the ‘Export: schedule of contraventions from 1 January 2021’.
2023-12-01 00:15
‘Customs: schedule of contraventions from 1 January 2021’ has been updated to remove reason code 300, and section 9 ‘Preference’. New sections have been added about safety and security penalties: section 13 ‘Authorised Economic Operators’, section 14 ‘Entry summary declarations’ and section 15 ‘Exit summary declarations’. ‘Export: schedule of contraventions from 1 January 2021’ has been updated with information on penalties for reason code 300.
2023-10-17 13:26
Under Section 1 – Report – Reason code 413, the person of description has been updated to “The person of whom the requirement is made (£1,000)”. Also under Section 7 – Community status of goods and community transit – Reason code 216, the person of a description has been updated to “The carrier (£2,500).”
2023-08-04 11:23
Information for code 9 in the relevant rule of description column of the ‘Customs: schedule of contraventions from 1 January 2021’ has been updated.
2022-12-02 15:39
Information in the ‘Relevant rule of description’ column in the ‘Customs: schedule of contraventions from 1 January 2021’ table has been updated. Information in the ‘Relevant Export Rule’ column, in the ‘Export: schedule of contraventions from 1 January 2021’ table has also been updated. This is to show the source of primary legislation that supports the enforcement of the penalties listed in both tables.
2022-10-06 13:14
Information in the relevant rule of description column for reason code 443 has been removed from Customs: schedule of contraventions from 1 January 2021. Information in the relevant export rule column for penalty reason code 445 has been updated in Export: schedule of contraventions from 1 January 2021.
2022-09-20 09:35
The Customs: schedule of contraventions from 1 January 2021 has been updated with information about Freeports. Penalty code 445 has been added to the Export: schedule of contraventions from 1 January 2021.