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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 12
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12.—(1) The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019(1) are amended as follows.
(2) In regulation 2(4), in the inserted text, after the entry for regulation 41(3) of the Customs (Export) (EU Exit) Regulations 2019 insert—
“Discharge from a common export procedure
Regulation 50(3) and (4) A person who exported goods that have been presented to Customs on export is required to inform HMRC that the goods have been exported except if they secure that another person (“P”) is to do it on their behalf. | The person who exported the goods or (where applicable) P. | £2,500.” |
(1)
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