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 201934 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)35
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.