A breach is committed whenever an importer acts contrary to the Customs laws/regulations. Some of the frequent breaches are:
- When an Importer fails to declare the contents of either passenger baggage or commercial shipment.
- When the Importer willfully conceals dutiable items to evade Customs duties
- When importing prohibited and restricted items.
- When importing restricted items before obtaining the required permit. Such activities are in breach of sections 210 and 211 of the Customs Act. They can incur a fine of up to three times the Cost, Insurance, and Freight (CIF) value of the goods as well as forfeiture of the goods.