Last Updated: 1 August 2020

[CUS 11,400] SCHEDULE 1 (Regulation 2)CUSTOMS ACT 1986

[Sch 1 am Act 29 of 2020 s 4, effective 1 August 2020]

SectionFixed
Penalty
Offence
Maximum
Penalty
Fine
Imprisonment
Fixed Penalty
Infringement Notice Penalty
Individuals
Infringement Notice Penalty
Body Corporate
1st Offender2nd
Offender
3rd
Offender
4th or
more
1st
Offender
2nd
Offender
3rd or
more
11A(5)Failure to comply with section 11A for advanced notification of arrival of aircraft or ship$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
13Failure to comply with section 13 in refusing or not facilitating the boarding or disembarkation of or neglecting to receive any officer at any place in Fiji on board such aircraft or ship etc$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
14(4)Failure to comply with procedures under section 14 on arrival$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
16(2)Failure to comply with restriction on boarding before proper officer$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
17(2)Provisions as to persons disembarking from or going on board an aircraft, ship etc$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
27(2)Failure to comply with section 27 in relation to unentered goods$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
31(3)Failure to uphold an undertaking$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
37(3)Failure to comply with the criteria for a bonded warehouse under section 37$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
38Failure to comply with section 38(5) or (6) for bonded warehouses$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
40(3)Failure to comply with directions given by the Comptroller$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
47(5)Failure to comply with section 47 on entry of warehoused goods etc$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
55General offences relating to bonded warehouses$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
63GFailure to comply with conditions imposed under section 63F(1)$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
65(2)Failure to comply with requirements under section 65 for loading etcA fine of 3 times the value of the export declared on the export entry declaration or a fine not more than $50,000, whichever is greater
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
66H(1)Penalty when goods under secure exports scheme are found contrary to declarationA fine of 3 times the value of the export declared on the export entry declaration or a fine not more than $50,000, whichever is greater
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
71Giving incorrect material particulars$25,000 plus 10% of the export value
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
72(5)Failure of aircraft or ship to depart from Fiji within specified time$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
74(2)Failure to comply with section 74 on discharge of goods for exportA fine of 3 times the value of the export declared on the export entry declaration or a fine not more than $50,000, whichever is greater
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
95D(1)Failure to comply with garnishee order$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
100(1)Failure to comply with section 100 on drawbacks$25,000 or 3 times the amount of the drawbacks claimed whichever is greater
10 years
$1,000$5,000$10,000$25,000$10,000$10,000$25,000
100(2)Wilfully claiming more drawback on any goods than is legally due etc$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$10,000$25,000
102(3)Failure to comply with section 102 on power of Comptroller with regard to invoices$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
103(4)Failure to comply with section 103 by the master of a ship or an aircraft(a) For the master of a light aircraft or ship of less than 250 tonnes, a fine of not more than $40,000
10 years
(b) For the master of an aircraft other than a light craft or ship of more than 250 tonnes, a fine of not more than $200,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
104(4)Failure to comply with section 104(4) on powers to board ship etc and search$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
104(5)Failure to comply with section 104(5) by the master of a ship or aircraft$25,000 or 3 times the value of any goods found to be missing, whicher is greater
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
113(1)Penalty for interfering with Customs ships etc$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
116(3)Failure to comply with section 116 on power to require declaration$25,000 or 3 treble the value of the thing not declared or of the baggage or thing not produced, whichever is greater
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
122(2)Failure to comply with section 122 on powers to prevent flight of aircraft$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
124Offences in relation to violence etc$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
134(1)Various penalties associated with owners of aircraft and ships$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
136Removal or destruction of dutiable goods$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
137(a) Providing documents that are incorrect for Custom purposes.
(b) Making false entries
(c) Making false declarations
(d) Misleading an Officer
(e) Not providing correct name or address
(f) Selling of goods on board an aircraft or any place under Customs Control without authorisation.
(g) Delivering, removal or withdrawal of goods under customs control without prior examination.
(h) Unlawful conveyance or possession of smuggled goods
(i) Refuses or fails to stop any means of conveyance when called to do so.
$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
137FFailure to reflect duty protection in price of goods$100,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
143General penalties$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000
149(4)Failure to comply with section 149(2)$25,000
10 years
$1,000$5,000$10,000$25,000$10,000$15,000$25,000