Sweeping amendments proposed in s.28 of Customs Act, 1962

One can have a glimpse of US law at
https://www.cbp.gov/sites/default/files/documents/icp052_3.pdf

Penalty system is harsher than us. Pls watch:

Section 1592 provides for the assessment of penalties against the alleged
violator at a maximum of:
• the domestic value of the merchandise in the case of fraud violations;
• four times the loss of lawful duties, taxes, and fees deprived the government, or
the domestic value or, if the violation did not affect the assessment of duties 40%
of the dutiable value if the violation did not affect the assessment of duties (but in
no case to exceed the domestic value of the merchandise), in the case of gross
negligence violations; and
• two times the loss of lawful duties, taxes, and fees deprived the government or
20% of the dutiable value if the violation did not affect the assessment of duties
(but in no case to exceed the domestic value of the merchandise), in the case of
negligence violations.

A N 05/02/2018