The Export (Penalty) Regulations 2003
1Citation and Commencement
2Interpretation
3Penalty for contravention of a relevant export rule
4Exceptions from regulation 3
5Reduction of penalty under regulation 3
6Demands for penalties
7Time limits for demands for penalties
8No prosecution after demand notice for penalty under regulation 3
9Right to appeal against certain decisions
9AOffer of review
9BReview by HMRC
9CExtensions of time
9DReview out of time
9ENature of review etc
9FBringing of appeals
10Time limit and right to further review
11Powers of the Commissioners on a review
12Appeals to a tribunal
13Appeal Tribunals
14Service of notices
SCHEDULE

2003 No. 3102

CUSTOMS AND EXCISE

The Export (Penalty) Regulations 2003

Made

Laid before Parliament

Coming into force

The Commissioners of Customs and Excise, being a Department designated for the purposes of section 2(2) of the European Communities Act 1972 M1 in relation to customs matters of the European Communities M2, in exercise of the powers conferred upon them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations:
Marginal Citations