SCHEDULE
Column 1 | Column 2 | Column 3 |
|---|---|---|
Description of Relevant Safety and Security Rule | Description of Person Liable | Maximum Penalty for contravention |
Authorised Economic Operators. | ||
Articles 23(2) and 38(2)(b) of the Code. | Holder of the decision. | £2,500 |
The holder of a decision granting an authorisation of an authorised economic operator for security and safety must inform the customs authorities without delay of any factor arising after the decision was taken, which may influence its continuation or content. | ||
Entry Summary Declarations. | ||
Article 127 of the Code, Articles 104 to 111 of the Delegated Regulation and Articles 182 and 183 of the Implementing Regulation. | The carrier. | £1,000 |
Goods brought into the customs territory of the Union must be covered by an entry summary declaration. The entry summary declaration must be lodged electronically at the customs office of first entry within a specified time limit. | ||
Article 127(5) of the Code and Annex B of the Delegated Regulation. | The declarant. | £1,000 |
The entry summary declaration must contain the particulars necessary for risk analysis for safety and security purposes. | ||
Article 189 of the Implementing Regulation. | The operator of the active means of transport. | £1,000 |
Where a sea-going vessel or an aircraft entering the customs territory of the Union is diverted and is expected to arrive first at a customs office F1...not indicated in the entry summary declaration, the operator of that means of transport must inform the customs office indicated in the entry summary declaration as the customs office of first entry of that diversion. | ||
Exit Summary Declarations. | ||
Articles 263 and 271 of the Code and Articles 244 and 245 of the Delegated Regulation. | The carrier. | £1,000 |
Goods to be taken out of the customs territory of the Union, where a customs declaration or a re-export declaration is not lodged, must be covered by an exit summary declaration to be lodged at the appropriate customs office within a specific time limit before the goods are taken out of the customs territory of the Union. | ||
Articles 263(3), 263(4) and 271(3) of the Code and Annex B of the Delegated Regulation. | The declarant. | £1,000 |
The exit summary declaration must contain the particulars necessary for risk analysis for safety and security purposes. | ||
Words in Sch. omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 7(2) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)