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

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

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

Person authorised by the master.

£1,000

Commander of the aircraft.

£1,000

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

Any person who assumes responsibility for the carriage of the goods after they have been brought into the customs territory.

£1,000

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:

The person who brought the goods into the customs territory.

£1,000

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 RegulationF9and 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 77F12of the Code and Article 199 of the Implementing RegulationF13

Section 167(3) of the Act

Declarations shall be:

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

A specific person (where acceptance of a declaration imposes particular obligations on that specific person).

£2,500

By an agent on his behalf.

£2,500

By a direct agent in the case of a specific person.

£2,500

F48Authorised 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 199F14and 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 263F15 to 267F16, 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 508F17of 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 F18

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 RegulationF19

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 292F20and 293F21of 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, 167F22and 172 of the Code and Articles 800 and 801F23of 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 804F24of 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

F49Customs 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.

F50Provisions 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:

1. a

   keep a record received or issued;

2. b

   preserve a received record and keep and preserve a copy of an issued record;

3. c

   preserve a prepared or maintained record which has not been received or issued;

4. 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;

5. 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;

6. f

   keep and preserve such other records as Customs may specify in any case or cases in a notice published by them;

7. 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;

8. 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 243F25of the Implementing Regulation

To render Customs:

The declarant.

£1,000

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)F26of the Implementing Regulation and Regulation 5aF27and 14F28of the Postal Packets Regulations and Regulation 5F29of 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 RegulationsF30

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 RegulationsF31

Requirement to:

The proper officer of the postal operator.

£1,000

Regulation 17 of the Postal Packets RegulationsF32

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

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

F51Articles 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

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 57F33

Article 63bF34

Article 68

Articles 76F35and 77F36of the Relief Regulation

To pre-notify the competent authorities where any:

The person accorded relief under Articles 51 and 52(2) F37.

£1,000

The recipient bodies accorded relief under Articles 63a(1) F43

£1,000

The organisation benefiting from the relief under Article 68.

£1,000

The person, institute or organisation benefiting from the relief under Articles 71 and 72 F44.

£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:

The person accorded relief under Articles 51 and 52(2) who lends, hires out or transfers the goods.

£1,000

The organisation benefiting from the relief under Article 68.

£1,000

The person, institute or organisation benefiting from the relief under Articles 71 and 72.

£1,000

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:

The scientific research establishment or organisation benefiting from the relief under Article 59a.

£1,000

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:

The scientific research establishment or organisation benefiting from the relief under Article 59a.

£1,000

The scientific research establishment or organisation benefiting from the relief under Article 59a.

£1,000

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 F47.

£1,000

In respect of articles:

The institute or organisation benefiting from the relief under Articles 71 and 72.

£1,000

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:

The state organisation or other charitable or philanthropic organisation benefiting from the relief under Article 71(1).

£1,000

Articles 100, 104 and 105 of the Relief Regulation

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