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.”