Explanatory note

These Regulations amend regulation 2 and the Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 (“the 2003 Regulations”). Where a person of a prescribed description contravenes one of the relevant rules listed in the Schedule he is liable to a penalty of the prescribed amount.

In the Schedule, the entries relating to Community transit are clarified and also updated to reflect recent amendments to Council Regulation (EEC) 2913/92 (the Community Customs Code) and Commission Regulation (EC) 2454/93 (the Implementing Regulation).

The entries relating to preference are amended to clarify that any person drawing up or causing to be drawn up or lodging an incorrect proof of origin or equivalent document may be penalised. Penalties may be applied to the declarant or representative lodging the incorrect proof of origin or equivalent declaration, or any person drawing up or causing to be drawn up such a document.

New entries are added in relation to authorised economic operators and authorised weighers of bananas, to reflect changes to the Community Customs Code and the Implementing Regulation since 2003.

The Regulations also amend the definition of “Customs” in the 2003 Regulations to reflect the fact that the UK Border Agency may now exercise customs functions in accordance with the Borders, Citizenship and Immigration Act 2009.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.