Penal Provisions for non-compliance to customs regulations
It is a criminal offence to make a false declaration; it is the obligation of the importer to declare all goods in possession of at the time of crossing the borders.
Falsely declared and non-declared goods and the means of transport carrying them will be subject to detention by LRA officials, should the importer commit this offence. Moreover, the importer will be penalized at the rate of 200% of the VAT and/or triple the value of the consignment as per the VAT Act 2001 and Customs and Excise Act N0. 10 1982.