The Export (Penalty) Regulations 2003

SCHEDULE U.K.

Column 1	Column 2	Column 3
Relevant Export Rule	Description of Person liable	Maximum Penalty
Article 161(2) of the Code All 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 [F1 European Union].	£1000
Article 183 of the Code And Articles 793 M1 , 794 and 795 of the Implementing Regulation Goods leaving the customs territory of the [F1 European 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 [F1 European Union] using, where appropriate, the route determined by the customs authorities.	Any person.	£2500
Articles 59(1) of the Code Goods 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 Code Community goods declared for export subject to customs supervision from acceptance of the declaration until they leave the customs territory of the [F1 European 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 Act Declarations 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 Regulation Export 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 Regulation Goods 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 Regulation Declaration for export to be lodged retrospectively by the exporter at the competent customs office where goods leave the customs territory of the [F1 European 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 Regulation The 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 [F1 European 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 Regulation Export declaration in the specified form to be presented to the customs office of export where goods which left the customs territory of the [F1 European 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 Code Condition that goods granted release for export leave the customs territory of the [F1 European 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 Regulation To 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 Regulation Maintain 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 Regulation To 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

F1 Words 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

M1 Paragraph 3 was amended by Commission Regulation (EC) 3254/94, O.J. L346, 31.12.1994 p1.

M2 Amended by Commission Regulation (EC) 3665/93, O.J. L335, 31.12.1993 p1.

M3 Paragraph 3 was amended by Commission Regulation (EC) 3214/98, O.J.L. 346, 31.12. p1.