- Latest available (Revised)
- Point in Time (23/12/2003)
- Original (As made)
Version Superseded: 22/04/2011
Point in time view as at 23/12/2003.
There are currently no known outstanding effects for the The Export (Penalty) Regulations 2003.
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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 Community. | £1000 |
Article 183 of the Code And Articles 793 M1, 794 and 795 of the Implementing RegulationGoods leaving the customs territory of the Community 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 Community 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 Community. | 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 Community 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 Community. | 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 Community 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 Community 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 |
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