Cap. 37 ст. 62ACrime of negligence.

Any person who:

(a) negligently makes or gives or submits or is instrumental in the making or the giving of any declaration, document or information to the customs official which is false in any detail; or

(b) negligently submits an incomplete declaration to the customs official, including when the person is not in possession of a document which is required with the declaration; or

(c) leaves out or mistakenly declares a letter, number, currency, unit of measure or other similar data elements in his declaration to the customs official, shall be deemed to have committed a crime of negligence, and shall, on conviction, for each such crime, be liable to a fine (multa) equivalent to three times the duty endangered but not less than three hundred and fifty euro (€350): Provided that in the circumstances mentioned in paragraph (b), when it is a case of a refund of duty and, or taxes, it shall be deemed that an offence has not been committed. The refund of duty and, or taxes shall be subject to the payment of a fee as provided in the Customs

Regulations:

Provided also that, in the circumstances mentioned in paragraphs (a), (b) and (c), the person who makes an incorrect or incomplete declaration and requests the Commissioner in writing to amend it:

(i) before the Commissioner notifies the person that the details in the customs declaration are not correct or are not complete; and

(ii) (aa) during the period when it is not yet known, in the systems relating to the processing of customs declarations, whether manual or electronic, if there is going to be control of the goods; or

(bb) within ten (10) working days from the date of release of the goods, which goods were released without control; and

(iii) such amendment does not tend to make the declaration applicable to other goods, other than those which were originally declared, in the sense that the only amendment that may take place in the declaration is one (1) or more amendments from those listed in the Third Schedule, that person shall be deemed not to have committed a crime under this article.