Explanatory note

These Regulations amend the Customs (Contravention of a Relevant Rule) Regulations 2003 (S.I. 2003/3113, “the 2003 Regulations”). The 2003 Regulations provide that, where a person of a prescribed description contravenes a rule listed in the Schedule, that person is liable to a penalty in the prescribed amount.

Regulation 3 inserts into regulation 2 of the 2003 Regulations a definition of “customs territory” and regulation 5 substitutes that expression where appropriate throughout.

Regulation 4 provides that persistence in a contravention will constitute a separate contravention.

Regulation 6 inserts in the Schedule to the 2003 Regulations (“the Schedule”) new entries reflecting the introduction in Council Regulation (EEC) 2913/92 (OJ No L 302, 19.10.92, p1) (“the Community Customs Code”) and Commission Regulation (EC) 2454/93 (OJ No L 253, 11.10.93, p1) of new provisions concerned with entry summary declarations.

Regulation 7 revokes the first and fourth entries in the Schedule under the heading “Presentation of Goods to Customs”, the first because it is, in substance, duplicated by the entry which follows it (which refers to the relevant domestic implementing provisions) and the fourth because the relevant provisions of the Community Customs Code have been revoked.

Regulation 8 adds to the Schedule a new entry to provide for directions made under section 30 of the Customs and Excise Management Act concerning the movement of uncleared goods.

Regulation 9 adds to the Schedule a new entry in order to provide for the introduction in the Community Customs Code of a new provision concerned with the place where a customs declaration is to be lodged and the relevant time-limits.

Regulation 10 substitutes a new first entry in the Schedule under the “Simplified Procedures” heading, to make more precise reference to the relevant provisions.

Regulation 11 substitutes for the second and third entries in the Schedule under the “Simplified Procedures” heading a single new entry, which refers more precisely to the relevant provisions.

Regulation 12 revokes the last entry in the Schedule under the “Simplified Procedures” heading, since it does not properly describe a rule.

A Tax Information and Impact Note covering this instrument has been published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.