For the Irish importing  community, financial penalties are referenced here in the Finance Bill 2011.

The Act introduces for the first time administrative penalties for customs where a trader fails to comply with specific obligations under the EU Customs Code. These penalties range from €100 to €2,000 per infringement. These penalties are payable to the Minister for Finance and cannot be appealed under the normal customs appeals mechanism.

The infringements and penalties covered in the Section are

·         failure to submit a declaration (penalty of €2,000);

·         late submission of a declaration (penalty of €100 for each month for which a declaration is outstanding, subject to a maximum of €2,000);

·         submission of an incorrect or incomplete declaration (penalty of €250);

·         not being in possession of documentation necessary to support an electronic declaration (penalty of €100);

·         failure to comply with Article 38 or Article 101 of the Community Customs Code (penalty of €500); and

·         failure to comply with any other provision of the Community Customs Code (penalty of €250).