Annex to Information No. 4…/2014 issued by the National Tax and Customs
Administration
’Information on imposing and collecting a customs administration fine on the spot
in a summary proceeding, and on the confiscation of the seized non-community
goods’
I hereby inform you that the act you perpetrated is a violation of law infringing Section 61/A,
paragraph (1), sub-paragraph b) of Act CXXVI of 2003 on the implementation of the
Community Customs Law (hereinafter called: the Customs Act) by failing your obligation of
presentation of goods to customs pursuant to Article 4 (19) and Article 40 of Council
Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter called:
the Customs Code), or your obligation of submission of a customs declaration pursuant to
Article 59 thereof, in relation to non-community goods. Due to the violation of law, a customs
administration fine must be paid, the base of which shall be the shortfall in customs duties
caused by such violation of law. With regard to imposing the customs administration fine,
pursuant to Section 1, paragraph (3), sub-paragraph 14 of the Customs Act, shortfall in
customs duties shall mean the total amount of the computed import customs duties for the
goods seized and confiscated when being unlawfully brought into the country, together with
any other related non-community taxes and fees (such as the excise tax, the VAT). The
violation of law you perpetrated is of minor significance, i.e. the shortfall in customs duties
generated as a consequence remains below HUF 30,000, and therefore it is possible to apply a
summary proceeding, pursuant to Section 61/A, paragraph (6c) of the Customs Act. In order
to satisfy the preconditions for conducting a summary proceeding you have to
 admit to having perpetrated the violation of law,
 acknowledge the information on the legal consequences,
 waive your rights to legal remedy, and
 pay the amount of the established customs administration fine on the spot.
The amount of the customs administration fine established during the summary proceeding
shall be 75% of the shortfall in customs duties, but no less than HUF 4,000, while in the case
of a violation of law in relation to excisable goods this amount shall not be less than HUF
25,000.
The legal consequence of the summary proceeding is that you may not appeal against the
proceeding, and thus the decision may not be challenged at a superior authority or court. I
hereby inform you that the statement containing the waiver of the rights to appeal may not be
withdrawn, and therefore the summary proceeding may not be applied, should you dispute the
violation of law.
Should the former preconditions not concur, the summary proceeding may not be conducted,
and the violation of law shall be judged, and the related sanctions shall be established
according to the general rules. In this case, the customs administration fine shall not be
imposed immediately on the spot, but in the official premises of the customs authority within
21 days, pursuant to Section 33, paragraph (1) of Act CXL of 2004 on the general rules of
administrative proceedings and services, and the amount of the fine, pursuant to Section 61/A,
paragraphs (6a)-(6b) of the Customs Act, shall be:
- one hundred percent of the shortfall in customs duties, but no less than HUF 4,000,
-
in the case of a violation of law in relation to excisable goods this amount shall be the
total of two hundred percent of the shortfall in customs duties, but no less than HUF
40,000.
I hereby inform you that if the failure to meet the obligation as specified in Section 61/A,
paragraph (1), sub-paragraph b) involves excisable goods, the customs authority shall seize
such goods, as well as the means used for their application, storage and transportation. The
means used for their application, storage and transportation shall not be seized by the customs
authority if the customs administration fine is imposed and collected, and the excisable goods
are confiscated on the spot, simultaneously with such detection.
Further, I hereby inform you that in the case of foreign citizens not speaking Hungarian, the
use of an interpreter during the summary proceeding may be waived if, following receipt of
this present Information, the subject person waives using an interpreter in writing.
STATEMENT
I, the undersigned
(name), domiciled at
citizen,
(number of personal identification document) hereby state that:
,
-
I have taken receipt of the present Information
yes /no *;
-
I have understood the contents of the Information
yes /no *;
-
I admit to having perpetrated the violation of law
yes /no *;
-
I acknowledge the information provided on the conditions and
legal consequences of conducting the summary proceeding
yes /no *;
-
I waive my rights to legal remedy.
yes /no *;
-
I shall pay the imposed customs administration fine on the spot.
yes /no *
-
I understand the Hungarian language.
yes /no *
-
I request that an interpreter be applied.
yes /no *.
Date and place:
, day
, month
, year 20
signature of the perpetrator
* to be underlined as appropriate