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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
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.