Where a person has:
a) engaged in any conduct for the purpose of evading any duty to customs, or excise duty, and the person's conduct involves dishonesty (whether or not such as to give rise to any criminal liability), or
b) engaged in any conduct by which the person has contravened a duty, obligation, requirement or condition imposed by or under the customs Laws or the excise laws,
that person may be subject to a financial penalty in respect of the contravention.
The Customs and Excise (Discretionary Financial Penalties) (Bailiwick of Guernsey) Ordinance, 2019 is the relevant legislation for such matters, except where the conduct contravenes a requirement in the Customs and Excise (Safety and Security) (Bailiwick of Guernsey) Regulations, 2020, when regulation 15 of those Regulations will apply.
