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- Original (As made)
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(This note is not part of the Regulations)
These Regulations, which come into force on 23 December, are made under sections 26(1) to (4) and 41 of the Finance Act 2003. They prescribe the customs rules, contravention of which gives rise to a liability to a customs civil penalty, the persons who may be penalised and the maximum penalty that may be imposed in particular cases.
Regulation 3 gives effect to the Schedule. In that Schedule:
Column 1 specifies the customs rules where contravention incurs liability to a penalty,
Column 2 specifies for each specified customs rule the person or persons who may be liable to a penalty in respect of a contravention,
Column 3 specifies the maximum penalty that may be incurred for the contravention of each specified rule.
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