The Export (Penalty) Regulations 2003

InterpretationU.K.

2.  In these regulations—

F1...

“appeal tribunal” means [F2the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal];

F3...

“the Code” means [F4Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code”];

F5...

F5...

“contravene” includes fail to comply with;

[F6“Delegated Regulation” means Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing the Code as regards certain provisions of the Code;]

[F7“declaration” means a customs declaration, as defined in Article 5(12) of the Code.]

“demand notice” means a demand notice within the meaning of regulation 6;

[F8“export” means that “customs procedure” within the meaning as given by Article 5(16)(c) of the Code;]

“exporter” has the meaning assigned to it by Article 788 of the Implementing Regulation;

[F9“HMRC” means Her Majesty’s Revenue and Customs.]

“the Implementing Regulation” means [F10Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Code];

“notice” means notice in writing;

“person” means a person, of a description specified in Column 2 of the Schedule to these Regulations to whom that provision referred to in Column 1 applies;

“penalty” shall mean a penalty up to the maximum amount specified in Column 3 of the schedule to these Regulations;

“relevant export rule” shall mean any [F11EU-imposed] duty, obligation, requirement, or condition in relation to export imposed or implemented by or under any of the following provisions or combination of provisions in any case where [F12Union export duty] is not chargeable or payable in application of the rule—

(a)

[F13Union customs legislation] in relation to export;

(b)

the Act, as it applies in implementation of [F13Union customs legislation] in relation to export from the [F14European Union];

(c)

any other Act, or statutory instrument, as it applies in implementation of [F13Union customs legislation] in relation to export from the [F14European Union];

(d)

any directly applicable [F14EU] legislation as it applies in application of [F13Union customs legislation] in relation to export;

(e)

any relevant international rules applying in relation to export;

specified in Column 1 of the Schedule to these Regulations;

“relevant international rules” means international agreements so far as applying in relation to export from the [F14European Union] and having effect as part of the law of the United Kingdom by virtue of—

(a)

any directly applicable [F14EU] legislation, or

(b)

any Act or statutory instrument implementing such agreement.

“representative”, in relation to any person, means—

(a)

his personal representative,

(b)

his trustee in bankruptcy or interim or permanent trustee,

(c)

any receiver or liquidator appointed in relation to that person or any of his property,

or any other person acting in a representative capacity in relation to that person.

[F15”Union customs legislation” means customs legislation, as defined in Article 5(2) of the Code;]

[F15“Union export duty” means export duty, as defined in Article 5(21) of the Code;]

Textual Amendments

F1Words in reg. 2 omitted (11.11.2011) by virtue of The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 3

F3Words in reg. 2 omitted (11.11.2011) by virtue of The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 4

F5Words in reg. 2 omitted (14.5.2018) by virtue of The Export (Penalty) (Amendment) Regulations 2018 (S.I. 2018/507), regs. 1, 3(b)