Customs offence definition

Customs offence means any violation or attempted violation of Customs law;

Customs offence means any breach or attempted breach of customs law;

Customs offence means any violation or attempted violation of customs law;

Examples of Customs offence in a sentence

• The Customs administrations shall, on its own initiative, supply information related to concluded, planned or ongoing transactions, which constitute or appear to constitute a Customs offence.

• StandardWhere a Customs offence occurs as a result of force majeure or other circumstances beyond the control of the person concerned and there is no question of negligence or fraudulent intent on his part, no penalty shall be applied provided that the facts are duly established to the satisfaction of the Customs.

• The analysis also shows that small and medium-sized enterprises have gained greater significance in East Middle Sweden, as it is here that new jobs are being created to an ever increasing extent.

• The Panel observed that, pursuant to Article 1(c) of the WCO's International Convention on Mutual Administrative Assistance for the Prevention, Investigation and Repression of Customs Offences (the Nairobi Convention), "customs fraud" is defined as "a Customs offence by which a person deceives the Customs [Department] and thus evades, wholly or partly, the payment of import or export duties and taxes […]".

• National legislation shall specify the procedure to be followed by the Customs after it has been discovered that a Customs offence has occurred and the measures they may take.

More Definitions of Customs offence

Customs offence means any breach, or attempted breach, of the provisions of this Act or any other relevant Customs legislation;

Customs offence means: any breach of customs law as defined by the legislation of each Party as well as any such attempted breach;

Customs offence means any breach, or attempted breach, of a Contracting Party’s Customs law;

Customs offence means any violation or attempt to violate the Customs Policy Law of BiH or any other customs rule or regulation;

Customs offence means any breach or attempted breach of customs law; (m)“customs territory” means the territory in which the customs law of COMESA applies and shall from time to time include such states as may become members of the Customs Union and excludes those which cease to be Members; (n) “Customs Union” means the Customs Union of COMESA established by Article 45 of the Treaty; (o) “days” means working days in any calendar month; (p) “duty” means any duty leviable under the Customs law of COMESA; (q) “duty drawback” means a refund of all or part of any excise or import duty paid in respect of goods confirmed to have been exported or used in a manner or for a purpose prescribed as a condition for granting duty drawback;(r) “excise duty” means a non-discriminative duty imposed by a Member State on locally produced or similar imported goods; (s) “export” with its grammatical variations and cognate expressions means to take or cause goods to be taken out of the customs territory; (t) “export promotion” means an undertaking in the facilitation of production or manufacturing for purposes of export; (u) “goods” means all tangible moveable property including, all wares, articles, merchandise, animals, matter, baggage, stores, materials, currency, electricity, gas and includes postal items other than personal correspondence; (v) “import” with its grammatical variations and cognate expressions means to bring or cause goods to be brought into the customs territory; (w) “import duties” means customs duties and other charges of equivalent effect levied on goods by reason of their importation; (x) “non-tariff barriers” means laws, regulations, administrative and technical requirements other than tariffs, imposed by a Member State whose effect is to impede trade; (y) “other charges of equivalent effect” means any tax, surtax, levy or charge imposed on imports and not on like locally produced products and does not include fees and similar charges commensurate with the cost of services rendered; (z) “Member States” means the Member States granted membership to COMESA under Article 1 of the Treaty; (aa) “publications” means printed material in hard or soft form; (bb) “refund” means the return or repayment of duties and taxes already collected; (cc) “Regulations” means these Regulations and any annexes to these Regulations; (dd) “remission” means the waiver of duty or refraining from exacting of duty;(ee) “safeguard measures” means emergency actions with respect to increased imports o...

Customs offence means any violation or attempted violation of customs laws;

Customs offence means any act by which a person deceives or attempts to deceives, the customs and thus evades, or attempts to evade, wholly or partly, the payment of Customs duty and taxes or the application of prohibitions or restrictions laid in this act or obtains, or attempts to obtain, any advantage contrary to this Act or any other laws, thereby committing a customs offence.