- Latest available (Revised)
- Point in Time (22/04/2011)
- Original (As made)
Version Superseded: 11/11/2011
Point in time view as at 22/04/2011.
There are currently no known outstanding effects for the The Export (Penalty) Regulations 2003, SCHEDULE.
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Column 1 | Column 2 | Column 3 |
---|---|---|
Relevant Export Rule | Description of Person liable | Maximum Penalty |
Article 161(2) of the CodeAll Community goods intended for export to be placed under the export procedure, except goods to be placed under the outward processing procedure or transit procedure. | Any person intending to send goods outside the [F1European Union]. | £1000 |
Article 183 of the Code And Articles 793 M1, 794 and 795 of the Implementing RegulationGoods leaving the customs territory of the [F1European Union] subject to customs supervision shall: | The exporter. | £2500 |
(a)be presented to customs authorities in accordance with the provisions in force in order that checks may be carried out; and | Approved exporter. | £2500 |
(b)leave the territory of the [F1European Union] using, where appropriate, the route determined by the customs authorities. | Any person. | £2500 |
Articles 59(1) of the CodeGoods shall be covered by a declaration for the customs procedure of export. | A person who is able to present the goods in question or to have them presented to the competent customs authority together with all the documents required to be produced. | |
A specific person (where acceptance of a declaration imposes particular obligations on that person). | £1000 | |
By an agent on his behalf. | £1000 | |
By a direct agent in the case of a specific person. | £1000 | |
Article 59(2) of the CodeCommunity goods declared for export subject to customs supervision from acceptance of the declaration until they leave the customs territory of the [F1European Union]. | The declarant. The exporter. | £1000 £1000 |
Article 62 of the Code and Article 199 of the Implementing Regulation M2 and Sections 167(3) 168(1) of the ActDeclarations shall be: (a)made on a form corresponding to the official specimen prescribed for the purpose; | Any person who is able to present the goods in question together with the documents required for the application of the rules governing the procedure. | £2500 |
(b)signed and contain all the particulars necessary for implementation of the provisions of the customs procedure for export; and | A specific person (where acceptance of a declaration imposes particular obligations on that specific person). | £2500 |
(c)be accompanied by all the documents required for implementation of the customs procedure of export. | By an agent on his behalf. By a direct agent in the case of a specific person. | £2500 £2500 |
Article 161(5) of the Code and Articles 789 and 790 of the Implementing RegulationExport declaration to be lodged at: The customs office responsible for supervising: | Any person who is able to present the goods in question together with the documents required for the application of the rules governing the procedure. | £1000 |
(a)the place where the exporter is established; or (b)the place where the goods are packed or loaded for export shipment; or | A specific person (where acceptance of the declaration imposes particular obligations on that specific person). | £1000 |
(c)the place where the sub-contractor is established (as permitted pursuant to Article 789); and, any customs office competent for the operation in question (permitted pursuant to Article 790). | By an agent on his behalf. By a direct agent in the case of a specific person. | £1000 £1000 |
Article 793 M3 of the Implementing RegulationGoods released for export to be presented at the customs office of exit together with copy three of the Single Administrative Document. | The exporter. | £1000 |
Any person who is able to present the goods in question together with the documents required for the application of the rules governing the procedure. | £1000 | |
A specific person (where acceptance of the declaration imposes particular obligations on that specific person). | £1000 | |
By an agent on his behalf. | £1000 | |
By a direct agent in the case of a specific person. | £1000 | |
Article 795 of the Implementing RegulationDeclaration for export to be lodged retrospectively by the exporter at the competent customs office where goods leave the customs territory of the [F1European Union] without an export declaration. | The exporter. | £1000 |
Any person who is able to present the goods in question together with the documents required for the application of the rules governing the procedure. | £1000 | |
A specific person (where acceptance of the declaration imposes particular obligations on that specific person). | £1000 | |
By an agent on his behalf. | £1000 | |
By a direct agent in the case of a specific person | ||
Article 796 of the Implementing RegulationThe exporter to immediately inform the customs office of Export and return copy 3 of the export declaration where goods released for export do not leave the customs territory of the [F1European Union]. | The exporter. Any person who is able to present the goods in question together with the documents required for the application of the rules governing the procedure. | £1000 £1000 |
A specific person (where acceptance of the declaration imposes particular obligations on that specific person). | £1000 | |
By an agent on his behalf. | £1000 | |
By a direct agent in the case of a specific person. | £1000 | |
Article 798 of the Implementing RegulationExport declaration in the specified form to be presented to the customs office of export where goods which left the customs territory of the [F1European Union] under cover of an ATA carnet are no longer intended to be re-imported. | The exporter. Any person who is able to present the goods in question together with the documents required for the application of the rules governing the procedure. | £1000 £1000 |
A specific person (where acceptance of the declaration imposes particular obligations on that specific person). | £1000 | |
By an agent on his behalf. | £1000 | |
By a direct agent in the case of a specific person. | £1000 | |
Article 162 of the CodeCondition that goods granted release for export leave the customs territory of the [F1European Union] in the same condition as when the export declaration was accepted. | The exporter. | £1000 |
Simplified Procedure | ||
Articles 6 and 7 and 76 of the Code and Articles 282 and 261 and 262 of the Implementing RegulationTo comply with a condition of an immediately enforceable binding decision of the customs authorities, in respect of an authorisation to make the declaration for export in a simplified form. | The exporter. The person authorised. | £2500 £2500 |
Local Clearance | ||
Articles 283, 284 and 264 of the Implementing RegulationMaintain records sufficient to enable the customs authority to carry out effective checks, in particular, retrospective checks. | Approved exporter. | £2500 |
Articles 6 and 7 of the Code and Articles 283, 286 and 287 of the Implementing RegulationTo comply with a condition of an immediately enforceable binding decision of the customs authorities, in respect of an authorisation referred to in Article 283 of the Implementing Regulation. | Approved exporter. | £2500 |
Textual Amendments
F1Words in Sch. substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3-6
Marginal Citations
M1Paragraph 3 was amended by Commission Regulation (EC) 3254/94, O.J. L346, 31.12.1994 p1.
M2Amended by Commission Regulation (EC) 3665/93, O.J. L335, 31.12.1993 p1.
M3Paragraph 3 was amended by Commission Regulation (EC) 3214/98, O.J.L. 346, 31.12. p1.
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