If any person has contravened or failed to comply with any provisions of the Customs and Excise Act then it will be considered as committing a customs offence and a deposit for a possible contravention can then be charged by the relevant authority. A person can decide to lodge a dispute against the customs offence or penalty imposed.
Deposits for various contravention ito of the Customs and Excise Act can be called for. It is not only where goods are imported or exported. A licensee or registrant can also be “penalised” if not complying with certain conditions.
The offences and penalties, customs appeals and customs disputes processes are explained below.