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The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 486
- Regulation 10
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10.—(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003(1) is amended as follows.
(2) Under the heading “Presentation of Goods to Customs”, after the entries relating to regulation 4(1), (2) and (3) of the Customs (Import) (EU Exit) Regulations 2018(2) insert—
“Regulation 4(3C)(3) Notification of arrival: Where a person is deemed to have notified HRMC under regulation 4(3A) and the Customs declaration in respect of the goods was not made using the EIDR procedure, the person must give a notification to HMRC that the goods have arrived in the United Kingdom which meets the requirements in regulation 4(3D). | The person responsible for giving the notification. | £2,500.” |
(1)
S.I. 2003/3113, amended by S.I. 2009/3164, 2011/2534, 2015/636, 2018/483, 2018/1260 and 2019/148.
(2)
The entries relating to regulations 4(1), (2) and (3) were inserted by regulation 16(b) of S.I. 2018/1260.
(3)
Regulation 4(3C) was inserted by regulation 8(c) of S.I 2019/326.
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