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HMRC internal manual

Excise Civil Penalties Manual

Legislation supporting the penalties: Category 8: liable to a geared or Schedule 41 FA 2008 penalty

Category 8 includes handling of goods subject to unpaid excise duty after the duty point.

The laws affected are

Act Section
CEMA - Applies for contraventions up to and including 31 March 2010  170A
Finance Act 2008 - Applies for contraventions on or after 01 April 2010  Schedule 41(4) (VAT & Excise wrongdoing). You should refer to the Compliance Handbook for guidance on applying a Schedule 41 penalty, see CH91550.

See also ECP4400 - Geared penalties.