Part 5Administrative provisions
Administrative penalties
289Late payment of penalty: further penalties payable
This section applies in respect of a penalty imposed under section 285 (the original penalty) if the original penalty is not fully paid to Customs within the period given by section 286 (the payment period).
There is payable a further penalty equal to 1% of the amount of the original penalty still to be paid to Customs as at the expiry of the payment period.
An additional further penalty is payable if the original penalty is not fully paid to Customs before the close of the seventh day after the expiry of the payment period.
The additional further penalty is equal to 4% of the amount of the original penalty still to be paid to Customs as at the close of that seventh day.
A further penalty payable under this section is payable by the person to whom the penalty notice was issued under section 285(1).