Regulation 11 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

For the second (Article 76 of the Code and Article 199 of the Implementing Regulation) and third (Articles 199 and 260 of the Implementing Regulation) entries under the heading “Simplified Procedures”, substitute the following—

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Column 1 Description of Relevant Rule / Relevant Rule of a description	Column 2 Person of a description	Column 3 Penalty for contravention
Articles 76 of the Code and Article 260 of the Implementing Regulation
The simplified declaration or the document or documents permitted in lieu of it must: (a) contain at least the particulars for a simplified declaration set out in Annex 30A; (b) be accompanied by all documents which may be required to secure the release of the goods to free circulation; (c) bear a reference to any general release authorisation; (d) where the goods are entered for the relevant procedure by means of an entry in the records, bear the date of such entry. A supplementary declaration must be furnished.	The declarant	£2,500.

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