Customs Civilcivil Penalties
penalties
Find out about the law and regulations for Customscustoms Civilcivil Penalties. penalties.
- From:
- HM Revenue & Customs
- Published
- 11 November 2011
- Last updated
-
20
NovemberMarch20242025 — See all updates
Documents
Details
Information on the rules, who is liable, penalty amounts and the reason codes HMRC uses to charge customs or export penalties.
Details
Information on the rules, who is liable, penalty amounts and the reason codes HMRC uses to charge customs or export penalties.
Updates to this page
Last updated 20
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Update history
2025-04-07 10:17
Reason code 6 of the Customs schedule of contraventions after 9 May 2018 has been updated to align with amendments to Customs schedule of contraventions from 1 January 2021.
2025-03-20 10:44
Updated reason code 122 in Customs schedule of contraventions from 1 January 2021 to refer to ‘Customs (Special procedures and Outward processing) (EU Exit) Regulations 2018, regulation 42(7)’. Updated Customs schedule of contraventions after 9 May 2018 to reflect amendments to Customs schedule of contraventions from 1 January 2021.
2024-11-20 11:23
The ‘relevant rule of a description’ for reason code 423 within ‘Customs: schedule of contraventions from 1 January 2021’ has been updated to reflect changes to Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018.
2024-10-11 08:44
‘Customs: schedule of contraventions from 1 January 2021’ has been updated within sections ‘Relief’ and ‘Unaccompanied goods’ to add reason codes 13 and 14.
2024-09-26 12:45
‘Customs: schedule of contraventions from 1 January 2021’ has been updated within sections ‘Report’, ‘EU system of duty reliefs’, ‘Presentation of goods to customs’, ‘Information and Records’ and ‘Unaccompanied goods’. ‘Export: schedule of contraventions from 1 January 2021’ has been updated within reason codes 502, 505 and 526. This is to reflect changes in various new and amended statutory regulations.
2024-06-27 15:42
The Customs schedule of contraventions from 1 January 2021 section has been updated within the ‘Report’ and ‘Declarations’ sections to reflect legislation changes within the Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023.
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.