The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019

Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003 U.K.

2.—(1) The Customs (Contravention of a Relevant Rule) Regulations 2003 M1 are amended as follows.

(2) The Schedule to those Regulations is amended as follows.

(3) Under the heading “Information and Records”M2 , after the entry for “The Customs Traders (Accounts and Records) Regulations 1995” insert—

“The Customs (Records) (EU Exit) Regulations 2019 M3
Regulation 3(1) A person who is subject to a Customs obligation, or who carries out an act in pursuance of a Customs obligation, must keep and preserve such records, in such form and for such period as specified in a notice published by HMRC.	The person required to keep and preserve records.	£1,000.
Regulation 4(2) Where the regulation applies, a person referred to in regulation 4(1) must keep documents and information in accordance with Article 51 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying the Union Customs Code (“the UCC”) as saved by regulation 4(2).	The person who was immediately before exit day, subject to an obligation under Article 51 of the UCC to keep documents and information.	£1,000.”.

(4) At the end of the Schedule, after the entries under the heading “CTC, TIR and UK Transit”M4 insert—

“Export declarations
The Customs (Export) (EU Exit) Regulations 2019 M5
Regulation 10 For goods intended to be exported in accordance with a procedure for the purposes of the applicable export provisions, an export declaration must be made in accordance with Part 4 of those Regulations.	The person responsible for making the export declaration.	£ 2,500.
Regulation 11 Where the requirement to make an export declaration under regulation 10 is not met before exportation of the goods, a declaration in accordance with Part 4 of the Regulations must be made as soon the person who exported the goods becomes aware or is notified of the requirement.	The person who exported the goods.	£1,000.
Regulation 30 An export declaration must meet the requirements set out in regulation 30.	The person responsible for making the export declaration.	£2,500.
Simplified export declaration process
The Customs (Export) (EU Exit) Regulations 2019
Regulation 32(6) The simplified declaration process M6 must be used in compliance with any condition contained in the authorisation as required by regulation 32(6).	The authorised declarant.	£2,500.
Regulation 33(1), (5) and (6) To comply with the simplified export declaration process an authorised declarant must make the export declaration, in respect of the goods in two parts, comprising— (a) a simplified export declaration, and (b) a supplementary export declaration. Each part must be made within the applicable timescale set out in regulation (5) and (6) as the case may be.	The authorised declarant	£2,500.
Regulation 33(8) An authorised declarant by the end of the period which applies to each respective part must make available for inspection by an HMRC officer any documents required to accompany each respective part.	The authorised declarant.	£2,500.
Regulation 38(1) Requirement to allow access to EIDR electronic system or provide information. An authorised EIDR export declarant must, when required to do so by an HMRC officer: (a) allow an officer access to the EIDR electronic system operated by the declarant; or (b) provide to the officer, from that system, information which the officer reasonably requires in order to verify EIDR records, or other records showing whether or not any goods have been exported which are subject to a prohibition or restriction on export imposed under an enactment.	The authorised EIDR export declarant.	£2,500.
Regulation 40(1), (3), (4) and (5) Save where regulation 40(1) is disapplied by regulation 40(2), goods, in respect of which an export declaration has been made, must be made available, by the person specified in regulation 40(3) (“A”) or (where applicable) the person required to do so in regulation 40(4) (“B”), for examination at an appropriate place within a period of 30 days beginning with the day on which the declaration was made and A or (where applicable) B, must give HMRC a notification setting out when and where the goods are to be made so available.	A or (where applicable) B.	£2,500.
Regulation 41(3) To comply immediately or at a specified time with the requirements to: (a) provide information (and documents) to the officer as specified by the officer; (b) handle goods, or otherwise deal with them, in accordance with instructions given by the officer (whether given orally or in any other way), or (c) keep the goods in any place specified by the officer.	The person required by an HMRC officer to comply with the requirement.	£1,000.
[F1 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.]
Presentation of goods on export
The Customs (Export) (EU Exit) Regulations 2019
Regulation 51(1), (2) and (3) A person mentioned in regulation 51(2) must give a notification of export of goods to HMRC, except where another person mentioned in regulation 51(2) has given it, or is deemed to have given it, prior to the export of the goods and in compliance with regulation 51(4) to (6).	A person mentioned in regulation 51(2) who is required to give the notification.	£2,500.
Goods exported from RoRo listed locations
The Customs (Export) (EU Exit) Regulations 2019
Regulation 54(2) Where goods are carried by RoRo vehicles to, and are exported on RoRo vehicles from, RoRo listed locations goods must be made available for examination— (a) in cases specified in a notice which may be given by HMRC; or (b) if an HMRC officer requires that the goods are available for examination F2 ....	The person who made the export declaration (E) or (where applicable) a person who has been secured by E to make the goods available for examination on E's behalf.	£2,500.
[F3 Unaccompanied goods
The Customs (Export) (EU Exit) Regulations 2019
Regulation 54B(1) Where goods are exported on a through train from St Pancras International goods must be made available for examination— (a) in cases specified in a notice which may be given by HMRC; or (b) if an HMRC officer requires that the goods are available for examination.	The person who made the export declaration (E) or (where applicable) a person who has been secured by E to make the goods available for examination on E's behalf.	£2,500.]
Customs agents
The Customs (Export) (EU Exit) Regulations 2019
Regulation 57(1) Save where regulation 57(1) is disapplied by regulation 57(2), where a person (“P”) appoints another person (“A”) to act on P's behalf as a Customs agent M7 , A must disclose that agency in each export declaration which is made by A as agent for P.	A.	£2,500.
Regulation 58(2) Where a person's appointment as a Customs agent is required to be disclosed in an export declaration by regulation 57(1) and the appointment is withdrawn, the principal must disclose the withdrawal by amending each export declaration in which disclosure of the appointment was required to be given.	The principal who was required to disclose the withdrawal of the appointment.	£1,000.
Regulation 58(4) Where an appointment in respect of an export declaration is withdrawn and the principal appoints another person (“C”) as a Customs agent in respect of the export declaration, C must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration that C is acting as a Customs agent in respect of the export declaration.	C	£1,000.
Regulation 58(6) Where a Customs agent originally acting in the capacity of— (a) a direct agent becomes an agent acting in the capacity of an indirect agent, or (b) an indirect agent becomes an agent acting in the capacity of a direct agent, the Customs agent must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration the agent's new capacity.	The customs agent to whom regulation 58(6) applies.	£1,000.”.

Textual Amendments

F1 Words in reg. 2(4) inserted (29.3.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(2), 12(2)

F2 Words in reg. 2(4) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.

F3 Words in reg. 2(4) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 8(2)(b); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 2 not in force at made date, see reg. 1(3)

I2 Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 S.I. 2003/3113 amended by S.I. 2009/3164, 2011/2534, 2015/636, 2018/483 and 2018/1260.

M2 As amended by regulation 5(20) of S.I. 2018/1260.

M3 S.I. 2019/113.

M4 The entries under “CTC, TIR and UK Transit” were inserted by S.I. 2018/1260.

M5 S.I. 2019/108.

M6 “Simplified export declaration process” is defined in regulation 31(1) of S.I. 2019/XXXX [Export Regs].

M7 “Customs agent” is defined in section 21 of the TCBA.