Penalties in respect of improper exportation of goods

Penalties for improper exportation: prohibited goods face enhanced value based sanctions; reduced penalty on prompt duty and interest payment.

Penalties under Section 114 attach to acts or omissions rendering exported goods liable to confiscation: prohibited goods attract an enhanced value based penalty measured by declared or Customs determined value; dutiable goods (not prohibited) attract a duty linked penalty with a mitigation to twenty five percent where the determined duty and interest are paid within thirty days of order communication; other goods carry a penalty not exceeding declared or Customs determined value.