The Customs (Contravention of a Relevant Rule) Regulations 2003

SCHEDULE U.K.

Column 1	Column 2	Column 3
Description of relevant Rule/Relevant Rule of a description	Person of a description	Penalty for contravention
Report
Section 35(1) of the ActF1
To report in such form and manner containing such particulars as Customs direct.	The master.	£1,000
	Person authorised by the master.	£1,000
	Commander of the aircraft.
Ship’s Report Regulations:
Regulation 3F2
Completion of the forms directed by Customs under s. 35(1) by the master, or a person authorised by him (as Customs permit).	The master	£1,000
	Person authorised by the master.	£1,000
Regulation 4F3
Delivery of a duly completed report:	The master.	£1,000
(a) to a boarding officer immediately on request; (b) to the place designated within three hours of the ship having reached its place of loading or unloading; or (c) on the expiration of twenty four hours following arrival within the limits of the port when a ship has not arrived at its place of loading or unloading.	Person authorised by the master.	£1,000
Regulation 5F4
To retain on board as long as the ship remains within the limits of the port a copy of the form of report for inspection by an officer.	The master.	£1,000
Aircraft Report Regulations:
Regulation 4(1)F5
Delivery to the proper officer of (a) a General Declaration; (b) particulars of the goods on the aircraft; and (c) a list in duplicate of the stores on board the aircraft.	Commander of the aircraft.	£1,000
Section 35(6) of the ActF6
To answer all such question relating to:	The master.	£1,000
(a) the ship or aircraft;	Person authorised by the master.	£1,000
(b) the goods carried therein;
(c) the crew; and	Commander of the Aircraft	£1,000
(d) the voyage or flight
as put to him by the proper officer.
Section 35(7) of the ActF7
Where prior to report:	The master.	£1,000
(a) bulk is broken;	Person authorised by the master.	£1,000
(b) stowage of any goods is altered to facilitate unloading of any part thereof before making report;	Commander of the aircraft.	£1,000
(c) any part of the goods are staved, destroyed, thrown overboard; or
(d) a container opened and no proper explanation is given to the satisfaction of Customs.
Goods brought into the customs territory of the Community (United Kingdom)
Article 38 of the Code
To convey the goods to the customs office designated or free zone by the route specified, without delay and in accordance with the instructions of Customs.	Person bringing the goods into the Community customs territory.	£1,000
	Any person who assumes responsibility for the carriage of the goods after they have been brought into the Community customs territory.	£1,000
Article 39 of the Code
Pursuant to Article 39, to inform without delay the Customs of:	In respect of Article 39(1) the person bringing the goods into the Community customs territory; or	£1,000
(a) the inability to comply with Article 38(1) due to unforeseen circumstances or force majeure; and	Any person who assumes responsibility for the carriage of the goods after they have been brought into the customs territory.	£1,000
(b) the precise location of the goods where the unforeseen circumstances or force majeure does not result in the total loss of the goods.	In respect of Article 39(2), the person bringing the vessel or aircraft into the customs territory, or in respect of either provision any other person acting in his place.	£1,000
Presentation of Goods to Customs
Article 40 of the Code
To present goods entering the United Kingdom at a customs office or other place designated.	The person who brought the goods into the customs territory of the Community.	£1,000
	The person who assumes responsibility for carriage for the goods following entry into the customs territory.	£1,000
Regulation 3 of the Importation Regulations	F8
To notify Customs:
(a) of the arrival of goods in the prescribed form or where approved, by computerised record capable of being printed out; and	The person who brought the goods into the customs territory.	£1,000
(b) to make such notification within three hours of the arrival of the ship at the wharf or aircraft at the airport, or if the customs office is closed within one hour following the reopening of the office.	The person who assumes responsibility for carriage of the goods following entry.	£1,000
Article 42 of the Code
To seek permission of the Customs before examination or sampling of goods in order that they may be assigned a customs approved treatment or use.	The person authorised to assign the goods a customs approved treatment or use.	£1,000
	Any person able to present the goods or to have them presented.	£1,000
	A person subject to a specific obligation in relation to goods being assigned to a customs approved treatment or use.	£1,000
	Any person doing so on his behalf.	£1,000
Articles 43 and 44 of the Code and Article 183 of the Implementing RegulationF9 and Regulation 4 of the Importation Regulations	F10
Upon presentation of the goods or within the period specified a signed summary declaration shall be lodged in the form prescribed. The form shall correspond to the model prescribed by the Customs.	The person who brought the goods into the customs territory.	£1,000
	Any person who assumes responsibility for carriage of the goods following entry into the customs territory.	£1,000
	The person in whose name those above acted.	£1,000
Article 46 of the Code
Goods shall:
(a) except in the event of imminent danger, only be unloaded or transhipped from the means of transport with the permission of Customs and in places designated or approved or;	The person who brought the goods into the customs territory.	£1,000
	The person who assumes responsibility for the carriage of the goods following entry into the Customs territory.	£1,000
(b) be unloaded and unpacked as required by Customs for the purposes of inspecting the goods and means of transport.	The person responsible for the contravention of the Importation Regulations.	£1,000
Where permission is not required, Customs shall be informed forthwith of the unloading or transhipment of the goods.
Article 47 of the Code
Goods shall not be removed from their original position without permission of Customs.	The person who brought the goods into the customs territory of the Community.	£1,000
	The person who assumes responsibility for the carriage of goods following entry into the customs territory.	£1,000
Articles 48 and 49 and 59 of the Code and Regulation 5 of the Importation RegulationF11
Goods shall be assigned to a customs approved treatment or use within the period prescribed in Article 49.	The person who brought the goods into the customs territory of the Community.	£1,000
Entry to a customs approved treatment or use shall be effected by the delivery of an appropriate declaration presented to the proper officer pursuant to regulation 5.	The person who is able to present the goods to customs.	£1,000
	The importer within the meaning of the Act.	£1,000
Article 51 of the Code
Goods in temporary storage shall be stored only at places approved and under the conditions laid down by Customs.	The person bringing the goods into the customs territory of the Community.	£1,000
The provision of security where required by Customs.	The person who removed the goods from customs supervision.	£1,000
	The person who participated in such removal.	£1,000
	The person required to fulfil the obligations arising from temporary storage.	£1,000
Customs Declarations
Article 59 of the Code
Goods intended to be placed under a customs procedure shall be covered by a declaration.	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.	£2,500
	A specific person (where acceptance of a declaration imposes particular obligations on that specific person).	£2,500
	An agent acting on his behalf.	£2,500
	By a direct agent in the case of a specific person.	£2,500
Articles 62 and 77F12 of the Code and Article 199 of the Implementing RegulationF13
Section 167(3) 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 customs procedure.	£2,500
(b) signed and contain all the particulars necessary for implementation of the provisions of the customs procedure; and	A specific person (where acceptance of a declaration imposes particular obligations on that specific person).	£2,500
(c) accompanied by all the documents required for implementation of the provisions of the customs procedure.	By an agent on his behalf.	£2,500
	By a direct agent in the case of a specific person.	£2,500
[F14 Authorised economic operators
Article 5a of the Code and Article 14w of the Implementing Regulation
To inform Customs of all factors arising after an authorised economic operator certificate has been granted which may influence its continuation or content.	The authorised economic operator.	£2,500.]
Simplified Procedures
Articles 6 and 7 of the Code and Articles 260 to 262 of the Implementing Regulation
To comply with a condition of an immediately enforceable binding decision of Customs, in respect of an authorisation referred to in Article 260.	The person granted permission to operate simplified procedures.	£2,500
	The declarant authorised in accordance with the conditions and in a manner laid down in Article 260 of the Implementing Regulation.	£2,500
Article 76 of the Code and Article 199 of the Implementing Regulation
Simplified declaration, commercial or administrative document, or entry in the records shall contain particulars necessary for the identification of the goods.	The person granted permission to operate simplified procedures.	£2,500
Where the goods are entered for the procedure in question by means of an entry in the records, the date of such entry must be included.	The declarant authorised in accordance with the conditions and in the manner laid down in Article 260 of the Implementing Regulation.	£2,500
Furnish a supplementary declaration.
Articles 199F15 and 260 of the Implementing Regulation
To make a simplified declaration containing at least the particulars necessary for identification of the goods. Where authorised by a general request for release a reference to that authorisation shall be entered on the commercial or administrative document. A simplified declaration shall be accompanied by all documents, production of which may be required to secure the release of goods for free circulation.	The person granted permission to operate simplified procedures.	£2,500
	The declarant authorised in accordance with the conditions and in a manner laid down in Article 260 of the Implementing Regulation.	£2,500
Article 261 of the Implementing Regulation
That it is possible to guarantee an effective check on compliance with provisions governing release of goods for free circulation.	The person granted permission to operate simplified procedures.	£2,500
	The declarant authorised in accordance with the conditions and in a manner laid down in Article 260 of the Implementing Regulation.	£2,500
Local Clearance Procedure
Articles 6 and 7 of the Code and Articles 263F16 to 267F17 , of the Implementing Regulation
To comply with a condition of an immediately enforceable binding decision of Customs, in respect of an authorisation referred to in Article 263.	The person granted permission to operate simplified procedures.	£2,500
	The declarant authorised in accordance with the conditions and in a manner laid down in Article 260 of the Implementing Regulation.	£2,500
Customs Procedure with Economic Impact
Articles 6, 7, 85 to 87 and 90 of the Code and Articles 505 to 508F18 of the Implementing Regulation
To comply with a condition (including special conditions governing the procedure in question) of an immediately enforceable binding decision of Customs, in respect of an authorisation or transferred obligations for use of any customs procedure with economic impact referred to in Articles 85 to 87a F19	The person to whom the authorisation for use of any customs procedure with economic impact is issued.	£2,500
	Any person to whom the conditions or obligations of a customs procedure with economic impact are transferred.	£2,500
To notify Customs of all factors arising after the authorisation is granted and which may influence its continuation or content.	Any authorised person.	£2,500
Articles 105 of the Code and Article 528 of the Implementing RegulationF20
In respect of customs warehousing, the designated person shall keep stock records of all the goods placed under the customs warehousing procedure in the form approved by Customs.	The designated person.	£1,000
End Use
Articles 6, 7, 21, 82, 85 to 87 and 90 of the Code and Article 292F21 and 293F22 of the Implementing Regulation
To comply with a condition of an immediately enforceable binding decision of Customs in respect of an authorisation or a transferred obligation under end-use referred to in Article 21 or 82.	The person to whom the authorisation for End Use is issued.	£2,500
Free Zones
Articles 6, 7, 167F23 and 172 of the Code and Articles 800 and 801F24 of the Implementing Regulation
To comply with a condition of an immediately enforceable binding decision of Customs in respect of an approval for a free zone.	The person to whom the approval for a free zone has been granted.	£2,500
Article 105 of the Code and Articles 803 and 804F25 of the Implementing Regulation
The person designated shall keep stock records of all the goods placed under the customs warehousing procedure in the form approved by Customs.	The designated person.	£1,000
Transit
[F26 Customs status of goods and Community transit
Article 94(1) of the Code
To provide a guarantee.	The principal to the transit operation.	£2,500.
Article 96(1) and (2) of the Code
Obligation to:
(a) produce the goods intact at the customs office of destination by the prescribed time limit and duly observe the measures adopted by Customs to ensure identification of the goods;	The principal to the transit operation.	£2,500.
	A carrier or recipient of goods who accepts the goods knowing they are moving under Community transit.	£2,500.
(b) observe the provisions relating to the Community transit procedure.	The principal to the transit operation.	£2,500
Article 313b(5) of the Implementing Regulation
Where a regular shipping service has been authorised, obligation to use the authorisation and to communicate any withdrawal or change in the characteristics of the authorised service to the authorising authorities.	The shipping company.	£2,500.
Article 313b(7) of the Implementing Regulation
Where a vessel of an authorised shipping service is forced to tranship at sea or temporarily put into a third country port or free zone as described in the Article, to inform the customs authorities of the subsequent ports of call along the vessel’s scheduled route.	The shipping company.	£2,500.
Article 324d of the Implementing Regulation
Obligation for T2L or other commercial documents to contain the endorsement “signature waived” in place of the authorised consignor’s signature.	The authorised consignor.	£2,500.
Article 448(5) as it applies to Article 324e(5) of the Implementing Regulation
Obligation to notify all offences and irregularities to the customs authorities.	The shipping company.	£2,500.
Article 359(1) of the Implementing Regulation
To present the consignment and the transit accompanying document at each office of transit.	The carrier.	£2,500.
Article 360(1) of the Implementing Regulation
In the circumstances described in Article 360(1)(a) to (e) (prescribed itinerary changed, seals broken, goods transferred to another means of transport, goods unloaded, or in the event of some other incident or accident capable of affecting the ability of the principal or carrier to comply with his obligations), to make the necessary entries in the transit accompanying document and present it with the consignment to the customs authorities of the Member State in whose territory the means of transport is located.	The carrier.	£2,500
Article 361(1) of the Implementing Regulation
To present the goods and the required documents at the office of destination during the days and hours appointed for opening; or, where allowed by the office of destination and at the request and expense of the party concerned, outside the appointed days and hours or at any other place.	The principal. The carrier.	£2,500. £2,500.
Articles 6 and 7 of the Code and Articles 372 to 376 of the Implementing Regulation
To comply with a condition of authorisation (including the conditions for use of simplifications and operating and control methods) of an immediately enforceable binding decision of Customs to authorise simplifications of Community transit.	The principal. The consignee.	£2,500
Article 377(1) of the Implementing Regulation
To inform the customs authorities of any factor arising after the authorisation was granted which may influence its continuation or content.	The authorisation holder.	£2,500.
Article 408(1) of the Implementing Regulation
Obligation to:
(a) immediately inform the office of destination responsible of the arrival of the goods by the “arrival notification” message including all incidents during transport;	The authorised consignee.	£2,500.
(b) wait for the “unloading message” before starting the unloading;	The authorised consignee.	£2,500.
(c) send the “unloading remarks” message in accordance with the time limit and procedure stipulated;	The authorised consignee.	£2,500.
(d) make available or send to the office of destination a copy of the transit accompanying document which accompanied the goods according to the arrangement provided in the authorisation.	The authorised consignee.	£2,500.
Article 353(3) of the Implementing Regulation
To obtain the approval of the customs authorities to use a written transit declaration in the fallback procedure under paragraph 2(b) when the principal’s computer system and/ or network is/ are not functioning.	The principal.	£2,500.
Point 5 of Annex 37d to the Implementing Regulation
To inform the customs authorities when the principal’s computer system and/ or network is/ are available again	The principal.	£2,500.
Point 15 of Annex 37d to the Implementing Regulation
Under the fallback procedure, to present a transit advice note in the required form to each office of transit.	The carrier.	£2,500.
Point 30.1 of Annex 37d to the Implementing Regulation
Under the fallback procedure, to send to the office of destination without delay the Transit Accompanying Document or Copies No 4 and No 5 of the transit declaration which accompanied the goods, indicating the date of arrival, the condition of any seals affixed and any irregularity.	The authorised consignee.	£2,500.]
[F27 Provisions concerning bananas
Articles 6 and 7 of the Code and Articles 290a and 290b of the Implementing Regulation
To comply with a condition (including special conditions governing the procedure in question) of an immediately enforceable binding decision of the customs authorities in respect of an authorisation referred to in Article 290b.	Authorised weigher.	£2,500.
Article 290c and Annexes 38b and 38c of the Implementing Regulation
To draw up a banana weighing certificate in accordance with the required procedure and in the required form.	Authorised weigher.	£2,500.]
Information and Records
Article 14 of the Code and section 23 of the 1994 Act
Any obligation to provide, furnish, or produce information or documents to Customs (whether subject to time limit or reasonable demand) in such form as may reasonably be required for examination, copying or making extracts or removal for such purposes and whether for a reasonable or specified period.	The person directly or indirectly involved in the customs operation concerned for the purposes of trade in goods.	£1,000
	Any person carrying on a trade or business within the meaning of section 20 of the 1994 Act.	£1,000
Article 16 of the Code and Regulations 3 to 5 and 9 of the Accounts and Records Regulations
Any obligation for purposes of control by Customs to: (a) keep a record received or issued; (b) preserve a received record and keep and preserve a copy of an issued record; (c) preserve a prepared or maintained record which has not been received or issued; (d) keep and preserve a copy of every supplementary declaration made (or made on behalf of the person concerned) or a record of all the information set out in that declaration; (e) keep and preserve a copy of every simplified declaration made (or made on behalf of the person concerned) or a record of all the information set out in that declaration; (f) keep and preserve such other records as Customs may specify in any case or cases in a notice published by them; (g) ensure that any record, kept or preserved which relates to a customs declaration, is so kept or preserved that it is readily apparent that it relates to that declaration; (h) preserve any record or copy of a record for a period of four years (or such lesser period as Customs may require).	The person directly or indirectly involved in the customs operation concerned for the purposes of trade in goods.	£1,000
	A customs trader (any person carrying on a trade or business which consists of or includes any of the activities mentioned in section 20(1) of the 1994 Act).	£1,000
Assistance in Examination of goods
Articles 241 and 243F28 of the Implementing Regulation
To render Customs:	The declarant.	£1,000
(a) satisfactory assistance to facilitate examination or sampling of goods; and (b) where necessary, by a deadline set by that authority.	The person designated by the declarant to be present at the examination of the goods.	£1,000
Postal Packets
Articles 49 and 59 of the Code and Article 237(4)F29 of the Implementing Regulation and Regulation 5aF30 and 14F31 of the Postal Packets Regulations and Regulation 5F32 of the Importation Regulations
Where notified by Customs of a requirement to make a declaration, it shall be made in the form determined by them and shall be presented to the proper officer within 28 days.	The addressee of the packet.	£1,000
	Any other person who is, or for the time being, is the importer of the goods within the meaning of the Act.	£1,000
Regulation 9 of the Postal Packets Regulations
Requirement to have affixed to the bag label a green label in the prescribed form.	The postal operator.	£1,000
	The universal service provider within the meaning of the Postal Services Act 2000.	£1,000
Regulation 11 of the Postal Packets RegulationsF33
Requirement to perform, in relation to any postal packet or the goods it contains, such duties required by virtue of the customs and excise Acts to be performed by the importer, as Customs may require.	The proper officer of the postal operator.	£1,000
Regulation 12 of the Postal Packets RegulationsF34
Requirement to:
(a) produce to the proper officer postal packets arriving in the United Kingdom, (b) open for customs examination any packets so produced.	The proper officer of the postal operator.	£1,000
Regulation 17 of the Postal Packets RegulationsF35
Requirement to deliver to the proper officer any postal packet upon the ground that any goods contained in it are liable to forfeiture.	The proper officer of the postal operator.	£1,000
Preference
Section 80 of the Act
(a) To furnish information in such form and within such time as may be specified; (b) To produce for inspection, copying or the taking of extracts, invoices, bills of lading, books or documents specified; as Customs or an officer may require for the purpose of verifying or investigating any certificate or other evidence under any Community requirement; (i) as to the origin of goods; or (ii) as to payments made or relief from duty allowed in any country or territory.	Any person appearing to the Customs or an officer to have been concerned in any way with the goods, or with any goods from which directly or indirectly they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence.	£1,000
	The exporter	£1,000
[F36 Articles 27 and 20(3)(d) of the Code and the agreements therein referred to, which the Community has concluded with certain countries or groups of countries and which provide for the granting of preferential tariff treatment and which require that penalties shall be imposed on any person who draws up or causes to be drawn up a document which contains incorrect information for the purpose of obtaining preferential treatment for products
Not to draw up, or cause to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.	Any person drawing up or causing to be drawn up such a document.	£2,500
Articles 5 and 62 of the Code and Articles 84 and 199 of the Implementing Regulation
Submission of an accurate, authentic proof of origin or equivalent declaration with attached documents in compliance with any obligation under a particular international agreement entered into by the Community applying as part of the law of the United Kingdom in relation to a relevant tax or duty by virtue of directly applicable Community legislation.	The declarant or representative lodging the proof of origin or equivalent declaration with Customs.	£2,500]
Community System of Duty Reliefs
Articles 7(1), 7(2) and Articles 15(1), 15(2) and Articles 37 and 38 of the Relief Regulation
To pre-notify the competent authorities and/or pay any unpaid duty where any of the following goods are lent, given as security, hired out, or transferred (whether for consideration or free of charge) within 12 months of acceptance of entry for free circulation, or in respect of Article 37, 36 months where that period is so extended: (a) personal property imported upon transfer of normal residence; (b) goods imported on the occasion of a marriage; (c) capital goods and other equipment including that belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity. As applied in relation to import VAT under the Personal Reliefs Order: (a) Parts I to IV in relation to Article 7 of the Relief Regulation; (b) Parts I to III and V in relation to Article 15 of the Relief Regulation.	In respect of Article 7, the person accorded relief from duties on the importation of the goods on the transfer of their normal place of residence.	£1,000
	In respect of Article 15, the person accorded relief from duties on the importation of the goods on the occasion of a marriage.	£1,000
	In respect of Articles 37 and 38, the person accorded relief from duties on the importation of capital goods and other equipment.	£1,000
Article 24(1) of the Relief Regulation
Except where the relief continues to apply in respect of a new secondary residence and in accordance with Article 22(b) and (c), where within a two year period from the date of acceptance of the entry for free circulation of the household effects or within 10 years after of such entry, where the period is so extended in respect of valuable household effects, a secondary residence is hired or transferred to a third person, the import duties on those household effects shall be paid at the rate applicable at the time of the relevant hire or transfer.	The person accorded relief from duties on the importation of household effects to furnish a secondary residence.	£1,000
Article 24(2) of the Relief Regulation
To pay any relevant duty where the household effects are lent, given as security, hired out, or transferred (whether for consideration or free of charge) within 2 years of acceptance of entry for free circulation or within 10 years after such entry, where the period is so extended in respect of valuable household effects and under the same conditions referred to in Article 24(1).	The person accorded relief from duties on the importation of household effects to furnish a secondary residence.	£1,000
Article 57F37
Article 63bF38
Article 68
Articles 76F39 and 77F40 of the Relief Regulation
To pre-notify the competent authorities where any:	The person accorded relief under Articles 51 and 52(2) F41 .	£1,000
(a) educational, scientific and cultural materials, scientific instruments and apparatus identified in Articles 51, 53 F42 , 54 F43 , 56 F44 (for the purposes of Article 57 F45 ); or
(b) instruments or apparatus intended for medical research, establishing medical diagnosis or carrying out medical treatment referred to in Article 63a (for the purposes of Article 63b) F46 ); or	The recipient bodies accorded relief under Articles 63a(1) F47	£1,000
(c) goods for charitable or philanthropic organisations (for the purposes of Article 68); or	The organisation benefiting from the relief under Article 68.	£1,000
(d) articles specially designed for the educational, scientific or cultural advancement of blind or education, employment or social advancement of handicapped persons (other than blind persons) (for the purposes of Articles 76 and 77) are lent, hired out, or transferred (whether for consideration or free of charge).	The person, institute or organisation benefiting from the relief under Articles 71 and 72 F48 .	£1,000
To pre-pay import duties due, except where the goods are lent, hired out or transferred (whether for consideration or free of charge) to an establishment or organisation which is entitled to benefit from the relief pursuant to:
(a) Articles 51 or 52(2) (for the purposes of Articles 57 and 63(b));or	The person accorded relief under Articles 51 and 52(2) who lends, hires out or transfers the goods.	£1,000
(b) Articles 65 and 67 (for the purposes of Article 68); or	The organisation benefiting from the relief under Article 68.	£1,000
(c) Article 76(2) (for the purposes of Article 76); or	The person, institute or organisation benefiting from the relief under Articles 71 and 72.	£1,000
(d) Article 77(2) (for the purposes of Article 77) and uses the article, instrument or apparatus for purposes which confer such relief.	The person, institute or organisation benefiting from the relief under Articles 71 and 72.	£1,000
Article 59 of the Relief Regulation
To pre-notify the competent authorities where:
(a) any of the equipment referred to in Article 59a F49 is lent, hired out, or transferred (whether for consideration or free of charge);	The scientific research establishment or organisation benefiting from the relief under Article 59a.	£1,000
(b) an establishment or organisation referred to in Article 59a(1) which no longer fulfils the conditions to qualify for relief or proposes to use the equipment other than for the purposes provided for under that Article.	The scientific research establishment or organisation benefiting from the relief under Article 59a.	£1,000
Without prejudice to the application of Articles 52 and 53:
(a) in respect of Article 59b(2) F50 , to pre-pay import duties due, except where the goods are lent, hired out, or transferred (whether for consideration or free of charge) to an establishment or organisation which is entitled to benefit from the relief pursuant to Article 59a and uses the article, instrument or apparatus for purposes which confer such relief;	The scientific research establishment or organisation benefiting from the relief under Article 59a.	£1,000
(b) in respect of Article 59b(4), for establishments or organisations which cease to fulfil the conditions, to pay import duties due;	The scientific research establishment or organisation benefiting from the relief under Article 59a.	£1,000
(c) in respect of Article 59b(4), equipment used by establishments or organisations benefiting from the relief for purposes other than those provided for under Article 59a, to pay import duties due.	The scientific research establishment or organisation benefiting from the relief under Article 59a.	£1,000
Article 78 of the Relief Regulation
To inform the competent authorities where the organisation ceases to fulfil the conditions giving entitlement to duty free admission or proposes to use articles admitted duty free for purposes other than those provided for by Articles 71 and 72.	The institute or organisation benefiting from the relief under Articles 71 and 72 F51 .	£1,000
In respect of articles:
(a) remaining in the possession of the institutions or organisations which cease to fulfil the conditions giving entitlement to relief; or	The institute or organisation benefiting from the relief under Articles 71 and 72.	£1,000
(b) used by the institutions or organisations for purposes other than those provided for in Articles 71 and 72 to pay any relevant import duties due.	The institute or organisation benefiting from the relief under Articles 71 and 72.	£1,000
Article 83 of the Relief Regulation
To pre-notify the competent authority and pre-pay import duty due where:
(a) any of the goods referred to in Article 79(1) is lent, hired out or transferred (whether for consideration or free of charge);	The state organisation or other charitable or philanthropic organisation benefiting from the relief under Article 71(1).	£1,000
(b) an organisation referred to in Article 79(1) which no longer fulfils the conditions to qualify for relief or proposes to use the goods other than for the purposes provided for under that Article.
Articles 100, 104 and 105 of the Relief Regulation
1. Relieved “products remaining”, with the agreement and under the supervision of the competent authority upon completion of examination, analysis or testing to be: (a) completely destroyed or rendered commercially valueless; or (b) surrendered to the state without causing it expense; or (c) in justified circumstances, exported outside the customs territory of the Community.	The person accorded relief under Article 100.	£1,000
2. Where Article 104(1) (as set out in 1(a), (b) and (c) above) is not applied, to pay the duty due on the “products remaining”.	The person accorded relief under Article 100.	£1,000

Textual Amendments

F1 Section 35(1) was repealed in part by S.I. 1992/3095.

F2 As substituted by S.I. 1986/1819.

F3 As substituted by S.I. 1986/1819.

F4 As substituted by S.I. 1986/1819.

F5 Section 35(6) was amended by S.I. 1992/3095.

F6 Section 35(6) was amended by S.I. 1992/3095.

F7 Section 35(7) was amended by Section 3(1) of the Territorial Sea Act 1987 and S.I. 1992/3095.

F8 Regulations 3(1) and (3) were amended by S.I. 1993/3014.

F9 Article 183(4) was amended by Commission Regulation (EC) 3665/93, (O.J. L335, 31.12.93, p.l).

F10 Regulation 4 was amended by S.I. 1993/3014.

F11 Regulation 5(1) was amended by S.I. 1992/3095 and 1993/3014; Regulation 5(2) was amended by S.I. 1992/3095.

F12 Article 77 was amended by Council Regulation (EC) 2700/2000, (O.J. L311, 12.12.2000, p.17).

F13 Article 199 was amended by Commission Regulation (EC) 3665/93, (O.J. L335, 31.12.1993, p.1).

F14 Words in Sch. inserted (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 4

F15 Article 199 was amended by Commission Regulation (EC) 3665/93, (O.J. L335, 31.12.1993, p.1).

F16 Article 263 was amended by Commission Regulation (EC) 2787/2000 (O.J. L330, 27.12.2000, p.1).

F17 Article 266 was amended by Commission Regulation (EC) 2193/94 (O.J. L235, 09.09.1994, p.6).

F18 Articles 505 to 508 were substituted by Commission Regulation (EC) 993/2001 (O.J. L017, 21.01.1997, p.1).

F19 As inserted by Council Regulation (EC) 82/97 (O.J. L017, 21.01.1997, p.1).

F20 As substituted by Commission Regulation (EC) 993/2001 (O.J. L141, 28.05.2001, p.1).

F21 Article 292 was substituted by Commission Regulation (EC) 1602/2000, (O.J. L188, 26.07.2000, p.1).

F22 Article 293 was substituted by Commission Regulation (EC) 1602/2000, (O.J. L188, 26.07.2000, p.1) and amended by Commission Regulation 444/2002 (O.J. L068, 12.03.2002, p.1).

F23 Article 167(3) substituted by Council Regulation (EC) 2700/2000 (O.J. L311, 12.12.2000, p.17).

F24 Articles 800 and 801 were substituted by Commission Regulation (EC) 993/2001 (O.J. L141, 28.05.2001, p.1).

F25 Articles 803 and 804 were substituted by Commission Regulation (EC) 993/2001.

F26 Words in Sch. substituted (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 5

F27 Words in Sch. inserted (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 6

F28 Article 243(2) was substituted by Commission Regulation (EEC) 482/96 (O.J. L070, 20.03.1996, p.1).

F29 Article 237(4) was substituted by Commission Regulation (EEC) 1602/2000 (O.J. L188, 26.07.2000, p.1).

F30 Regulation 5A was inserted by S.I. 1992/3224.

F31 Regulation 14(1) was amended by S.I. 2001/1149.

F32 Regulation 5 was amended by S.I. 1992/3095 and S.I. 1993/3014.

F33 Regulation 11 was amended by S.I. 2001/1149.

F34 Regulation 12 was amended by S.I. 2001/1149.

F35 Regulation 17 was amended by S.I. 2001/1149.

F36 Words in Sch. substituted (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 7

F37 Articles 53, 54, 56, 57, 76 and 77 were substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F38 Article 63b was inserted by Council Regulation (EEC) 1315/88 (O.J. L123, 17.05.1998, p.55) and substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F39 Articles 53, 54, 56, 57, 76 and 77 were substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F40 Articles 53, 54, 56, 57, 76 and 77 were substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F41 Articles 53, 54, 56, 57, 76 and 77 were substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F42 Articles 53, 54, 56, 57, 76 and 77 were substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F43 Articles 53, 54, 56, 57, 76 and 77 were substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F44 Articles 53, 54, 56, 57, 76 and 77 were substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F45 Articles 53, 54, 56, 57, 76 and 77 were substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F46 Article 63b was inserted by Council Regulation (EEC) 1315/88 (O.J. L123, 17.05.1998, p.55) and substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F47 Article 63b was inserted by Council Regulation (EEC) 1315/88 (O.J. L123, 17.05.1998, p.55) and substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).

F48 Article 72 was substituted by Council Regulation (EEC) 3357/91.

F49 Articles 59a and 59b were inserted by Council Regulation (EEC) 4235/88 (O.J. L373, 31.12.1988, p.1).

F50 Articles 59a and 59b were inserted by Council Regulation (EEC) 4235/88 (O.J. L373, 31.12.1988, p.1).

F51 Article 72 was substituted by Council Regulation (EEC) 3357/91 (O.J. L318, 20.11.1991, p.3).