Amendment of the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 20198.
(1)
The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 M1 are amended as follows.
(2)
In regulation 2(4)—
(a)
in the entry under the heading “Goods exported from RoRo listed locations” omit “at a place specified in a notice by HMRC”;
(b)
“Unaccompanied goods
The Customs (Export) (EU Exit) Regulations 2019
Regulation 54B(1) M2
Where goods are exported on a through train from St Pancras International goods must be made available for examination—
(a) in cases specified in a notice which may be given by HMRC; or
(b) if an HMRC officer requires that the goods are available for examination.
The person who made the export declaration (E) or (where applicable) a person who has been secured by E to make the goods available for examination on E's behalf.
£2,500.”.