The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 No. 1215

PART 6 U.K. Penalties

Prospective

Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003 U.K.

F1 18.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 18 omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 9(5)

Commencement Information

I1 Reg. 18 not in force at made date, see reg. 1(2)

Amendment of the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 U.K.

19.—(1) Regulation 5(17) of the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 M1 is amended as follows.

(2) At the beginning of the inserted entries relating to the Customs (Import Duty) (EU Exit) Regulations 2018 under the heading “Customs Declarations” insert—

“Regulation 4A(2) M2 When required to do so by an HMRC officer, the person who is in possession or control of the goods must produce to the officer evidence that the person took reasonable steps to ensure that the person would be informed whether the relevant criteria would be met.

The person in possession or control of the goods.

£1,000.”

Commencement Information

I2 Reg. 19 in force at 3.10.2019, see reg. 1(3)(g)

Marginal Citations

M1 S.I. 2018/1260, amended by S.I. 2019/148 and 2019/486.

M2 Regulation 4A is inserted by regulation 11(4) of these Regulations.