The Treasury advises that there are new civil penalties for breaches of new reporting obligations relating to a specified conditions or where the person in control of an unregulated aerodrome does not take reasonable steps to prevent a breach which come into operation on 15 January 2024.
The Customs (Contravention of a Relevant Rule) Regulations 2009, which provide for civil penalties for breaches of the rules relating to customs duties, are being amended. Penalties are being added for breaches of new regulations contained in the Customs and Excise Management Act 1986 (‘CEMA 1986’)and the Customs (Import Duty) Regulations 2019.
These Regulations provide for civil penalties to be applicable where there is a breach of specified conditions or where the person in control of an unregulated aerodrome does not take reasonable steps to prevent a breach of the rules which are contained within section 13B of CEMA 1986. No penalty is provided for breaches of pre-approval conditions as they are conditions precedent to approval.
In addition, there is also a new civil penalty for breach of requirement to provide further information to the Treasury in order to complete a Customs declaration made in accordance with new regulations of Customs (Import Duty) Regulation 2019.
These Regulations are required under the terms of the Customs and Excise Agreement 1979 to keep the rules and procedures in relation to customs and excise duties in line with those in place in the United Kingdom.
For general enquiries please email customs@gov.im or call +44 1624 648130 (Monday to Friday 8.30am to 4.30pm).
