Cap. 382 ст. 16APenalty instead of proceedings in terms of this Act.

(1) Notwithstanding any other provision of this Act relating to forfeiture of goods in favour of the Government, and without prejudice to sub-article (2), in the case of an irregularity committed by an offender which, if undetected, would involve loss of excise duty on excisable goods not exceeding four thousand euro

(€4,000), for tobacco products and twenty-five thousand euros

(€25,000) in cases related to any other excisable goods the

Com missioner, wh ilst he f orfeit s the good s may, on acknowledgement of the committed offence by the offender, refrain from instituting proceedings in terms of this Act and impose a penalty equivalent to three times the excise duty endangered, which penalty shall not be less than two hundred and fifty euro (€250):

Provided that when the excisable goods related to the irregularity mentioned in this article are goods listed in the Seventh Schedule except for manufactured tobacco mentioned in the Third Schedule to this Act, and the mentioned penalty is paid, then any forfeiture contemplated in this article shall still take effect unless the offender elects to pay also to the Commissioner a sum equivalent to the value of the goods seized, as determined in accordance with the provisions of the Import Duties Act, together with the duty, taxes and other amounts due on the goods, and also satisfies any rules, regulations or special limitations related to the said goods. The amounts due are also to be paid even if the goods are to be exported:

Provided further that:

(a) when the excisable goods, relative to which the irregularity mentioned in this article has occurred, are manufactured tobacco mentioned in the Third Schedule, then a penalty equivalent to three times the excise duty endangered shall be paid, which penalty shall not be less than one thousand five hundred euro (€1,500), and their forfeiture provided for in this article shall also take place;

(b) notwithstanding the provisions of paragraph (a), when a person fails to declare up to two thousand (2,000) cigarettes beyond the applicable exempted limit thereto according to the Excise Duty (Goods Imported by Persons Travelling from Third Countries) Regulations and chooses to enter into an agreement according to this article, the amount of cigarettes exceeding the limit shall be forfeited and the person shall pay a penalty equivalent to the endangered duty:

Provided also that, when the goods in respect of which the irregularity, mentioned in this article, has been committed, are tobacco that is not listed in the Third Schedule, there shall be paid a penalty equivalent to one per cent (1%) of the value of the tobacco but not less than one-hundred euro (€100) and the forfeiture contemplated in this article shall also take place: Provided also that when the excisable goods related to the irregularity mentioned in this article are goods listed in the Eighth Schedule, and the circumstances provided for in this article take place, then the goods shall not be forfeited but any sum due in relation to the goods is to be paid together with a penalty equivalent to three times the excise duty endangered, which penalty shall not be less than two hundred and fifty euro (€250).

(2) If a person commits an irregularity after the 1st June 2017 and the circumstances provided for in sub-article (1) take place, and then within a period of twenty four months from the first irregularity, the person commits another irregularity as mentioned above and the circumstances provided for in sub-article (1) take place once again, the penalty due for this second irregularity would be three times the duty evaded but not less than two hundred and fifty euro (€250), increased by 10%. If within the same period of twenty four months the person commits a third irregularity or more as mentioned above, and the circumstances provided for in sub-article (1) take place again, the penalty due would be three times the duty evaded but not less than two hundred and fifty euro (€250), increased by 25%: Provided that in the case of irregularities related to manufactured tobacco mentioned in the Third Schedule to the Act, when the circumstances mentioned in this sub-article take place, the penalty due for this second agreement would be three times the duty evaded but not less than one thousand five hundred euro (€1,500) increased by 10%, and the penalty due for the third agreement or more would be three times the duty evaded but not less than one thousand five hundred euro (€1,500), increased by 25%.

(3) If a person commits the irregularity mentioned in article 16(1)(v), the Commissioner may, if the offender admits, refrain from instituting proceedings in terms of this Act and impose a penalty equivalent to two hundred euro (€200).

(4) For the purpose of this article, the signing of this agreement shall also mean that the person is renouncing to any claim that he may have against the Commissioner, State Advocate or Attorney General resulting from the case.

(5) Without prejudice to any other provision in this Act, when the endangered duty in accordance with this Act together with any other duty and tax mentioned in the Customs Ordinance altogether does not exceed one hundred and fifty euro (€150), the provisions of article 63(6) of the Customs Ordinance shall apply.