Regulation 9 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

In the Schedule, after the last entry (Articles 62 and 77 of the Code, Article 199 of the Implementing Regulation and section 167(3) of the Act) under the heading “Customs Declarations”, 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
Article 201 of the Implementing Regulationf1
The customs declaration must be lodged at one of the following customs offices: (a) the customs office responsible for the place of presentation; (b) the customs office responsible in the place where the exporter is established or from which the goods are exported.	The declarant.	£1,000.

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