21.—(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 M1 is amended as follows.
(2) Under the heading “reliefs”M2 after the entry for “CTC, TIR and UK Transit M3” insert—
| “The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 | ||
Regulation 7(1) Requirement to comply with a relief condition contained in the section of the UK Reliefs document (as defined in regulation 2(1) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020) in relation to which a claim for relief is granted. | The person to whom the described condition is stated to apply. | £1,000. |
Regulation 18 Where a claim for relief is granted and a relief condition applies to a person, if a breach of the condition occurs, the person must notify HMRC as soon as possible of details of the breach including when it occurred or first commenced to occur and make the notification in such form and accompany it with such additional information as HMRC may provide by notice. | The person required to make the notification. | £2,500.” |
Commencement Information
I1Reg. 21 not in force at made date, see reg. 1
I2Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1S.I. 2003/3113 amended by S.I. 2009/3164, 2011/2534, 2015/636, 2018/483, 2018/1260, 2019/148, 2020/1234. There are other amending instruments, but none is relevant.
M2As inserted by regulation 5(23) of S.I. 2018/1260.
M3As inserted by regulation 5(24) of S.I. 2018/1260.