Penalties for improper exportation impose scaled sanctions tied to goods' value, duty evasion, and timely payment relief under customs law. Penalties attach to persons whose acts or omissions render goods liable to confiscation or who abet such acts. Different regimes apply: where a prohibition on export exists, a penalty up to a multiple of the declared or determined value may be imposed; for dutiable goods a duty-based penalty applies with a reduced penalty where the determined duty and interest are paid within a specified short period; and for other goods a penalty up to the greater of declared or determined value is prescribed.