Customs penalties for improper importation impose valuation, prohibition and duty-evaded sanctions; reduced liability for prompt payment.

Section 112 prescribes penalties for acts or omissions making goods liable to confiscation or for dealing with such goods. Penalty categories depend on the status of the goods: prohibited goods, dutiable goods (for duty evasion), and overvaluation of declared value. Where duty and interest are paid promptly a reduced penalty applies. For overlapping breaches the highest applicable penalty among the relevant categories is imposed.

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