Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003 I120
1
The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 20038 is amended as follows.
2
In the entries relating to the Customs (Northern Ireland) (EU Exit) Regulations 2020—
a
in the entry relating to regulation 16M, in Column 2, for “The person” substitute “Any person”
,
b
in the entry relating to regulation 16S—
i
in Column 1, for “16S” substitute “16S(1)”
, and
ii
for the entry in Column 2, substitute “The claimant, or where relevant the principal, and the undertaking lead.”
, and
c
after that entry, insert—
“Regulation 16S(2)(b) Requirement for an agent to provide specified documents to the claimant. | The agent. | £1,000. |
Regulation 16SA Requirement for undertaking lead to provide information and evidence to HMRC. | The undertaking lead. | £2,500.” |