The Customs (Transitional Arrangements) (EU Exit) Regulations 2020

Amendment of the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 U.K.

5.—(1) The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 M1 are amended as follows.

(2) In the text substituted by regulation 5(17) M2 , under the heading “Customs Declarations”—

(a) after the entry for regulation 12(3) and (4) insert—

“Regulation 29C(2) M3 Requirement to comply with the transitional EIDR simplified Customs declaration process as required by regulation 29C(2).	The primary declarant	£2,500.
Regulation 29C(8) A primary declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional simplified Customs declaration.	The primary declarant	£2,500.
Regulation 29C(9) An authorised declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional supplementary Customs declaration.	The authorised declarant	£2,500.
Regulation 29E(1) Requirement to allow access to transitional EIDR electronic system or provide information. An eligible person who makes a transitional simplified Customs declaration must, when required to do so by an HMRC officer— (a) allow access by the officer to the transitional EIDR electronic system operated by the person; or (b) provide to the officer from that system such information, as the officer reasonably requires in order to verify transitional EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.	The eligible person	£2,500.”;

(b) in the entry for regulation 32(1) omit “or the transitional authorised declarant”;

(c) in the entry for regulation 32(2)—

(i) omit “or a transitional authorised declarant”;

(ii) omit “or the transitional authorised declarant”;

(d) in the entry for regulation 37(5) or 37A(8)—

(i) omit “or 37A(8)”;

(ii) omit “or a transitional authorised declarant”;

(iii) omit “or the transitional authorised declarant”.

Commencement Information

I1 Reg. 5 in force at 29.10.2020, see reg. 1(3)(c)

Marginal Citations

M1 S.I. 2018/1260. Amended by S.I. 2019/486. There are other amending instruments, but none is relevant.

M2 Regulation 5(17) of S.I. 2018/1260 substitutes various entries in the Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 (S.I. 2003/3113).

M3 Regulation 29C and 29E are inserted by regulation 3(5) of these Regulations.