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8.—(1) The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019(1) 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)after the entry under the heading “Goods exported from RoRo listed locations” insert—
“Unaccompanied goods | ||
The Customs (Export) (EU Exit) Regulations 2019 | ||
Regulation 54B(1)(2) 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.”. |
S.I. 2019/148. The relevant amending instrument is S.I. 2019/486.
Regulation 54B is inserted by regulation 7(10) of these Regulations.
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