When importing goods, trading excise goods, issuing T-documents, or carrying out any other customs procedure, you must comply with all applicable laws and regulations. However, in practice, mistakes can happen quickly. For example, you might declare an incorrect commodity code, a pallet of wine may accidentally fall off a forklift, or your driver may break the truck’s seal too early.
All these incidents constitute breaches of customs laws and regulations and are classified as irregularities. Under customs law, such irregularities may be sanctioned either with an administrative fine (administrative law) or a fiscal penalty order (FSB) (criminal law).
