Customs Act 2015 section 40

Administrative penalties for contravention of Customs Acts

Section 40 establishes a system of fixed administrative penalties that apply when a person fails to comply with duties, obligations or requirements under the Customs Acts, covering breaches related to specific customs regulations, declarations, and other customs matters.

• Penalties of €500 per failure apply for non-compliance with obligations relating to Articles 135, 233(1)–(3) or 242 of the Customs Code Regulation, while a catch-all penalty of €250 per failure applies to other customs obligations not specifically listed.
• Declaration-related failures attract penalties ranging from €100 (for incorrect, incomplete, or unsupported electronic declarations) up to €2,000 (for a complete failure to file), with a graduated penalty of €250 per month for late filing, capped at €2,000.
• Where a corporate body incurs a penalty, the company secretary is separately and personally liable for an equivalent penalty amount, meaning the total exposure is effectively doubled.
• Penalties are treated as debts owed to the Minister for Finance, payable to the Revenue Commissioners, and appeals follow the tax appeals process rather than the general customs appeals route; importantly, these penalties do not prevent separate action to recover unpaid customs duties.