The Treasury advises that the Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2021 came into force on 26 February 2021, updating references in existing customs civil penalty laws.
Customs civil penalties are used to encourage compliance with customs laws when the contravention is of a non-criminal nature. The application of the penalties will depend on the circumstances surrounding the contravention, compliance history and taking into account any reasonable excuse they may have for the contravention. If someone disagrees with the penalties applied, they will be able to appeal to an independent tribunal.
The amendments revoke certain penalties relating to European Union customs law that is no longer be required now that the United Kingdom, and therefore the Isle of Man, has left the European Union.
The Regulations introduce civil penalties relating to the new domestic customs rules which came into operation at 11pm on 31 December 2020.
