Customs Penalties

Penalties can be categorized as follows:

• Specific Penalty- This penalty is specifically prescribed for a particular violation of a section.  Some offences are charged fines, up to a maximum limit, jail term, and/or forfeiture of goods. 
• General penalty- This is for offences that no specific penalty has been mentioned. For such offences, Section 209 of EACCMA, 2004 states that the general penalty is a fine not exceeding USD 5,000.  
• Penalty basing on value of goods involved- Some offences attract a penalty basing on the percentage of the value of goods involved in that offence.
• Imprisonment- Some offences are subject to imprisonment if convicted. The maximum time is twenty (20) years depending on the nature of offence and time provided.
• Both imprisonment and fine.