TOBCSC8000 - Penalty Notices: contents

  1. TOBCSC8050
    When should a penalty notice be issued?
  2. TOBCSC8100
    Factors to take into consideration
  3. TOBCSC8150
    Determining the amount of the penalty
  4. TOBCSC8200
    Factor 1 – The nature and extent of the breach of duty not to facilitate smuggling. Maximum score 25 points.
  5. TOBCSC8250
    Factor 2 – What action has the manufacturer taken to ensure they have complied with their legal duty? Maximum score 10 points.
  6. TOBCSC8300
    Factors 3 and 4 – The content of, and compliance with the manufacturers supply chain policy. Maximum score 15 points.
  7. TOBCSC8350
    Factor 5 – What action has the manufacturer taken in response to specified brands and countries? Maximum score 5 points.
  8. TOBCSC8400
    Factor 6 – Has the manufacturer supplied us with the required information on specified brands and countries? Maximum score 5 points.
  9. TOBCSC8450
    Factor 7 – The number, size and nature of notified seizures. Maximum score 20 points.
  10. TOBCSC8500
    Factor 8 – Potential loss of duty and VAT on notified seizures during the 6 month period following the issuing of an initial notice. Maximum score 20 points.
  11. TOBCSC8550
    Factor 9 – Any other factor the Commissioners think relevant
  12. TOBCSC8600
    Who will calculate the penalty?
  13. TOBCSC8650
    Authorisation of the penalty
  14. TOBCSC8700
    Restarting the clock
  15. TOBCSC8760
    Penalty Notices: Template for penalty notice