http://www.legislation.gov.uk/id/uksi/2020/1234

PART 3Amendments

Amendment of the Customs (Contravention of a Relevant Rule) Regulations 20035.

(1)

The Customs (Contravention of a Relevant Rule) Regulations 200322 are amended as follows.

(2)

In the table in the Schedule regulation 5, after the entry for regulation 131C(4)23 under the heading “Unaccompanied Goods” insert—

“Chargeable goods Destined for Other Listed Locations
The Customs (Import Duty) (EU Exit) Regulations 2018
Regulation 131F(3)
Where unaccompanied chargeable goods to be imported are carried by a relevant vehicle which is destined for an other listed location, a declaration in respect of the goods must be made in accordance with regulation 131F(3).
Person responsible for making a declaration
£1,000.
Regulation 131F(4)
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 regulation 131F(3) had been or would be complied with in respect of the goods.
Person in control or possession of goods
£1,000.”.

“Chargeable goods Destined for Other Listed Locations
The Customs (Import Duty) (EU Exit) Regulations 2018
Regulation 131F(3) Where unaccompanied chargeable goods to be imported are carried by a relevant vehicle which is destined for an other listed location, a declaration in respect of the goods must be made in accordance with regulation 131F(3).	Person responsible for making a declaration	£1,000.
Regulation 131F(4) 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 regulation 131F(3) had been or would be complied with in respect of the goods.	Person in control or possession of goods	£1,000.”.