The Export (Penalty) Regulations 2003

SCHEDULE U.K.

[F1 Column 1 Relevant Export Rule	Column 2 Description of Person liable	Column 3 Maximum Penalty
Article 161(2) of the Code
With the exception of goods placed under the outward processing or transit procedure, all Community goods intended for export to be placed under the export procedure.	The exporter.	£1,000.
Article 59(1) of the Code
All goods intended to be placed under a customs procedure to be covered by a declaration for that procedure.	The exporter.	£1,000.
Article 62 of the Code
Declarations to: (a) be made on a form corresponding to the official specimen; (b) be signed and contain all the necessary particulars; (c) be accompanied by all the requisite documents.	The declarant.	£2,500.
Article 161(5) of the Code and Articles 789 and 790 of the Implementing Regulation
Export declaration to be lodged at the customs office responsible for supervising: (a) the place where the exporter is established; or (b) the place where the sub-contractor is established (when so permitted by article 789); (c) when permitted by article 790, any competent office.	The declarant.	£1,000.
Article 182b of the Codeand Articles 592b and 592f of the Implementing Regulation
Customs declaration to: (a) contain at least the particulars necessary for the summary declaration referred to in Article 182d(1); (b) be lodged within the time-limits laid down in articles 592b and 592f of the Implementing Regulation.	The declarant.	£1,000.
Article 795 of the Implementing Regulation
Where goods requiring an export declaration leave the customs territory of the Community without an export declaration, declaration to be lodged retrospectively at the customs office competent for the place where the exporter is established.	The exporter.	£1,000.
Article 182c of the Code
Where customs declaration not required for goods leaving the customs territory, summary declaration to be lodged at the customs office of exit before goods are brought out of the customs territory.	The person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.	£1,000.
Articles 253(6) and 253(7) of the Implementing Regulation
A person authorised for the simplified or local clearance procedure must: (a) comply with the relevant conditions, meet the relevant criteria and comply with the relevant obligations; (b) inform the authorising authorities of all factors arising after authorisation has been granted which may influence its continuation or content.	The authorised person.	£2,500.
Article 793 of the Implementing Regulation , the Customs (Presentation of Goods for Export) Regulations 2003 and Article 183 of the Code
Goods released for export to: (a) be presented to customs at the customs office of exit; (b) leave the customs territory using the route prescribed by the customs authorities (if any) and in accordance with the procedures laid down by those authorities.	The declarant.	£2,500
	The person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.	£2,500.
Article 796d(1) of the Implementing Regulation
A carrier may not load goods for carriage out of the customs territory unless the information referred to under point (a) has been provided to the carrier. The carrier shall notify the exit of the goods to the customs office of exit by providing the information referred to under point (a) unless that information is available to the customs authorities through existing commercial, port or transport systems or processes.	The carrier.	£2,500.
Article 796d(4) of the Implementing Regulation
Where goods declared for export are no longer destined to be brought out of the customs territory, the person who removes the goods from the customs office of exit for carriage to a place within that territory shall provide to the customs office of exit the information required under point (a) of Article 796d(1).	The person who removes the goods from the customs office of exit for carriage to a place within the customs territory.	£1,000.
Article 798 of the Implementing Regulation
Where goods which left the customs territory under cover of an ATA carnet are no longer intended to be reimported, an export declaration containing the particulars referred to in Annex 37 shall be presented to the customs office of export.	The exporter.	£1,000.
Article 841a of the Implementing Regulation
When re-exportation is not subject to a customs declaration, an exit summary declaration shall be lodged in accordance with Articles 842a to 842e or, where Article 841a(2) applies, a notification of re-exportation in the prescribed form.	The person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.	£1,000.
Article 14 of the Code and section 23 of the Finance Act 1994
To provide to the customs authorities, upon request and within the prescribed time-limits, such documents, information and assistance as are needed for the purposes of applying customs legislation or which, in the case of a customs trader, relate to that person’s business.	The person of whom the request is made.	£1,000.
Article 16 of the Code and Regulations 3 to 5 and 9 of the Customs Traders (Accounts and Records Regulations) 1995
To keep the prescribed documents and records in the prescribed manner for the prescribed period.	In a case falling within article 16 of the Code, any person involved in the operation concerned.	£1,000.
	In the case of a customs trader, that customs trader.	£1,000.]

Textual Amendments

F1 Sch. substituted (11.11.2011) by The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 6