TOBCSC8500 - Penalty notices: Factor 8 - Potential loss of duty and VAT on notified seizures during the six month period following the issuing of an initial notice. Maximum score 20 points.
This factor is scored on the potential duty and VAT that would have been due on the notified seizures:
Potential revenue loss
| Amount | Score |
|---|---|
| £1 to £3 million | Score up to 5 |
| Over £3 million to £6 million | Score up to 10 |
| Over £6 million | Score up to 20 |
Summary of factors 1- 8
| No. | Brief description | Max points |
|---|---|---|
| 1 | Breach of duty not to facilitate smuggling | 25 |
| 2 | Action taken to ensure compliance with duty | 10 |
| 3 and 4 | Supply chain policy (content and compliance) | 15 |
| 5 | Action on specified brands, countries and persons | 5 |
| 6 | Information on specified brands, countries and persons | 5 |
| 7 | Notified seizures (number size and nature) | 20 |
| 8 | Potential loss of duty and VAT. | 20 |
| 1- 8 | Total factors 1 - 8 | 100 |
The maximum non-compliance score from the total of all 8 factors is 100 points. The basic penalty is thus calculated by expressing the computed non-compliance score as a fraction of 100 and multiplying this by the maximum penalty of £5 million.