# The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations are made by the Treasury in connection with the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”). They make amendments to the secondary legislation imposing civil penalties on those who contravene Customs rules relating to the import of goods into the UK in order to ensure that there is a functioning penalty regime following exit day in the event that the UK leaves the EU with no deal. The Regulations will come into force on a day to be appointed by the Treasury in Regulations pursuant to the power to make such provision contained in section 52(2) of the Taxation (Cross-border Trade) Act 2018 (c.22).
Regulation 1 provides for citation and commencement. Paragraph (2) provides that the Regulations shall come into force on a day to be appointed by Treasury Regulations.
Regulations 2 to 5 amend the Customs (Contravention of a Relevant Rule) Regulations 2003 (S. I 2003/3113). Redundant references to EU legislation and rules provided for under that legislation are removed and replaced with references to new rules contained in the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248), the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), the Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulation 2018 (S.I. 2018/1247) and the Customs (Transit Procedures) (EU Exit) Regulations 2018 (S.I.2018/1250).
Regulation 6 revokes the Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2018 (S.I. 2018/483) which updated certain EU references. The updated references are removed by these Regulations so the instrument is no longer needed.
This instrument is one of a group of instruments covered by a single overarching HMRC impact assessment which will be published on 4th December 2018 and will be available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.

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Source: https://www.legislation.gov.uk/uksi/2018/1260/note (the official version)
Page: https://openlegislation.uk/customs-contravention-of-a-relevant-rule-amendment-eu-exit-regulations-2018/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.