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The penalty rules for failure to pay excise duty in respect of goods for use on a ship, aircraft or train as stores start for payments due on or after 1 April 2015.

To decide whether a person is liable to a penalty you need to know the due date and the penalty date.

°Õ³ó±ðÌýdue date for an amount of duty on goods consumed on a domestic cruise or during an event in port is 15 days after the end of the month in which the event or journey takes place.

°Õ³ó±ðÌýpenalty date is the day after the due date.

A person can be liable to

• ´¡Ìýdefault penalty if an amount of duty is unpaid at the penalty date, and
• ³Ù·É´ÇÌýfurther penalties if an amount of duty remains unpaid 6 and 12 months after the penalty date.
  
  Penalties are charged in relation to the due date. The first failure to pay duty by the due date counts as a failure and starts the penalty period, but does not attract a default penalty. A penalty period starts on the penalty date for the first failure and ends 12 months later. A penalty period is extended if there are further failures to pay duty by the due date. The penalty period ends 12 months after the due date for the person’s most recent failure.
  
  The penalty regime is progressive, which means that continuing failures within a penalty period can give rise to an increased rate of default penalty.
  
  SI 2015/812
  
  FA09/SCH56
  
  FA14/SCH21