Regulation 6 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

In the Schedule, above the first entry (Article 40 of the Code) under the heading “Goods brought into the customs territory of the Community (United Kingdom)”, insert 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 36a and 36b of the Codef1 and Articles 183, 184a and 184c of the Implementing Regulationf2
Goods brought into the customs territory must be covered by a summary declaration. The declaration must be lodged electronically. The declaration must be lodged at the customs office of entry unless otherwise permitted. The declaration must be lodged within the time-limits laid down in Articles 184a and 184c of the Implementing Regulation. The declaration must contain the particulars set out in Annex 30A of the Implementing Regulation and be completed in accordance with the explanatory notes to that Annex.	The person who brings the goods into the customs territory.	£1,000.
	The person on whom the obligation to lodge the declaration falls in accordance with Article 183(b) or 183(c) of the Implementing Regulation.	£1,000.
	The person who submits the summary declaration.	£1,000.
Article 183d(1) of the Implementing Regulationf3 – first sentence
The operator of an active means of transport entering the customs territory must (except in the circumstances identified in article 183a) submit a ‘diversion request’ message if that means of transport arrives first at a customs office in a member state not declared on the Entry Summary Declaration.	The operator of the active means of transport.	£2,500.
Article 183d(1) of the Implementing Regulation – second sentence
The diversion request message must contain the particulars set out in Annex 30 of the Implementing Regulation.	The operator of the active means of transport.	£1,000.
Article 184 of the Implementing Regulationf4
Goods covered by a summary declaration which have not been unloaded and have not yet been assigned a customs-approved treatment or use must be re-presented intact whenever the Customs so require.	The person who has made the summary declaration.	£1,000.
	Any person who holds the goods after they have been unloaded in order to move or store them.	£1,000.
Article 184g of the Implementing Regulationf5 – first sentence
The operator of an active means of transport entering the customs territory or his agent must notify Customs of its arrival at the office of entry.	The operator of the active means of transport.	£2,500.
Article 184g of the Implementing Regulation – second sentence
The notification must contain all the particulars necessary for the identification of the entry summary declarations lodged in respect of all goods carried on that means of transport.	The operator of the active means of transport.	£1,000.
Article 186 of the Implementing Regulation
Non-Community goods presented to Customs shall be covered by a summary declaration for temporary storage in the form prescribed by Customs. The declaration must be lodged no later than at presentation.	The person who presents the goods.	£1,000.

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