Penalty for provisional assessment non-compliance applies to importers, exporters, representatives and Customs Brokers, alongside other available legal action. An importer, exporter, authorised representative or Customs Broker who contravenes, abets contravention of, or fails to comply with the Customs ... Summary
Penalty for provisional assessment non-compliance applies to importers, exporters, representatives and Customs Brokers, alongside other available legal action.
An importer, exporter, authorised representative or Customs Broker who contravenes, abets contravention of, or fails to comply with the Customs (Finalisation of Provisional Assessment) Regulations, 2025 is liable to penalty up to the amount prescribed under the Act. This penalty does not preclude other action under the Act, its rules or regulations, or other applicable law.
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