{
  "url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-regulations-2003/schedule",
  "json_url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-regulations-2003/schedule.json",
  "legislation": "uksi/2003/3113",
  "legislation_title": "The Customs (Contravention of a Relevant Rule) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/customs-contravention-of-a-relevant-rule-regulations-2003",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Column 1\nColumn 2\nColumn 3\nDescription of relevant Rule/Relevant Rule of a description\nPerson of a description\nPenalty for contravention\nReport\nSection 20(1B), 20B(3), 22(1B) and 25(1B) of the Act\nSection 20(1A) and 22(1A) of the Act\nAny pre-approval conditions specified in regulations made under section ... 22(1A) of the Act.\nThe approved person.\n£2,500.\nAny conditions or restrictions specified in regulations made under section 20(1A) of the Act.\nThe approved person.\n£2,500.\nAny conditions or restrictions attaching to any approval given under the provisions of section 20(1B), 22(1B) or 25(1B) of the Act.\nThe approved person.\n£1,000.\nThe Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018\nAny direction given under the Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018.\nThe person to whom the direction is given.\n£2,500.\nThe Channel Tunnel (Customs and Excise) Order 1990\nAny conditions or restrictions attaching to any approval given under the provisions of Article 3 of the Channel Tunnel (Customs and Excise) Order 1990.\nThe approved person.\n£2,500.\nSection 20B(3) of the Act\nAny conditions or restrictions attaching to any approval given under the provisions of section 20B(3) of the Act.\nThe person in control of the aerodrome.\n£1,000.\nThe Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018\nAny pre-approval conditions specified in regulation 2(1A) of the Regulations, contained in Schedule 1 to the Regulations or specified by an officer of HMRC under Schedule 2 to the Regulations.\nThe approved person.\n£2,500.\nSection 21(1) and (3)(b) of the Act\nExcept where permitted, not to cause, or permit, to land an aircraft other than at a regulated aerodrome (which, in the case of flights departing the UK, must be as specified in the clearance application), except with Customs’ permission or for unavoidable cause.\nThe commander of the aircraft.\n£2,500.\nSection 21(2) of the Act\nExcept as permitted by Customs, not to bring into the United Kingdom, in an aircraft, at any place other than a regulated aerodrome, goods being imported ....\nThe person bringing in the goods.\n£2,500.\nSection 21(3)(a) of the Act\nExcept where permitted, not to depart on a flight to a place or area outside the United Kingdom from any place in the United Kingdom other than a regulated aerodrome.\nThe person departing.\n£2,500.\nSection 21(4)(a) of the Act\nIn the case of landing other than as permitted under sections 21(1) or (3), (a) to make immediate report (b) not to permit goods to be unloaded from the aircraft (c) not to permit any crew or passengers to leave its vicinity (d) to comply with any directions given by an officer.\nThe commander of the aircraft.\n£2,500.\nSection 21(4)(b) of the Act\nIn the case of landing other than as permitted under sections 21(1) or (3), no passenger or crew member to leave the immediate vicinity of the aircraft without the consent of an officer or constable.\nThe passenger or crew member in question.\n£2,500.\nSection 21(5A) of the Act\nA person in control of an unregulated aerodrome must take reasonable steps to secure that no aircraft lands at, or departs from, the aerodrome in circumstances in which there would be a contravention of subsections 21(1) to (3) of the Act.\nThe person in control of the aerodrome\n£2,500.\nSection 33(1) of the Act\nTo allow an officer to board and inspect a vehicle which is an aircraft or railway vehicle and all goods and documents carried in and relating to it.\nThe vehicle operator.\n£2,500.\nSection 33(2) of the Act\nTo permit an officer to enter and inspect an aerodrome or railway customs area and all buildings and goods thereon.\nThe person in control of the aerodrome or railway customs area.\n£2,500.\nSection 33(3) of the Act\nObligation to comply with any record keeping requirements contained in section 33(3)(a), (b) and (c) of the Act.\nThe person in control of the aerodrome.\n£2,500.\nSection 33(3A) of the Act\nObligation to comply with any record keeping requirements contained in section 33(3A)(a), (b) and (c) of the Act.\nThe person in control of the railway customs area.\n£2,500.\nSection 34(1) of the Act\nAny instructions given under section 34(1) of the Act.\nThe commander of the aircraft.\n£2,500.\nThe owner of the aircraft.\n£2,500.\nSection 34(1A) of the Act\nObligation to comply with any instructions given under section 34(1A) of the Act.\nThe railway vehicle operator, or the owner of the railway customs area.\n£2,500.\nSection 35(1) of the Act\nTo report in such form and manner containing such particulars as Customs direct.\nThe vehicle operator\n£1,000.\nShip’s Report, Importation and Exportation by Sea Regulations 1981:\nRegulation 3\nCompletion of the forms directed by Customs under s. 35(1) by the master, or a person authorised by him (as Customs permit).\nThe master\n£1,000.\nPerson authorised by the master.\n£1,000.\nRegulation 4\nDelivery of a duly completed report:\nThe master.\n£1,000.\n(a) to a boarding officer immediately on request;\n(b) to the place designated within three hours of the ship having reached its place of loading or unloading; or\n(c) on the expiration of twenty four hours following arrival within the limits of the port when a ship has not arrived at its place of loading or unloading.\nPerson authorised by the master.\n£1,000.\nRegulation 5\nTo retain on board as long as the ship remains within the limits of the port a copy of the form of report for inspection by an officer.\nThe master.\n£1,000.\nRegulation 8A(2)\nGoods subject to regulation 131(2) or 131F(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 which have been imported by sea must not be removed from an approved wharf other than in accordance with regulation 8A.\nThe person in possession or control of the goods.\n£2,500.\nThe Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021\nRegulation 2\nGoods subject to regulation 131(2) of the Customs (Import Duty) (EU Exit) Regulations 2018 must not be removed from the terminal control area located in Folkestone, in Kent other than in accordance with the regulation.\nThe person in possession or control of the goods.\n£2,500.\nAircraft (Customs and Excise) Regulations 1981:\nRegulation 4(1)\nDelivery to the proper officer of(a) a General Declaration;\n(b) particulars of the goods on the aircraft; and\n(c) a list in duplicate of the stores on board the aircraft.\nCommander of the aircraft.\n£1,000.\nSection 35(6) of the Act\nTo answer all such question relating to:(a) the vehicle;\n(b) the goods carried therein;\n(c) the crew; and\n(d) the voyage , flight or journey\nas put to him by the proper officer.\nThe vehicle operator\n£1,000.\nSection 35(7) of the Act\nWhere prior to report:(a) bulk is broken;\n(b) stowage of any goods is altered to facilitate unloading of any part thereof before making report;\n(c) any part of the goods are staved, destroyed, thrown overboard; or\n(d) a container opened\nand no proper explanation is given to the satisfaction of Customs.\nThe vehicle operator\n£1,000.\nSection 35A of the Act\nTo provide confirmation of a Customs declaration as required in accordance with regulations made under section 35A.\nThe vehicle operator.\n£1,000.\nSection 64(1) and (1A) of the Act\nExcept as otherwise provided for in regulations made under section 64(1A), no vehicle other than a road vehicle is to depart from the United Kingdom until clearance for departure has been obtained from the proper officer.\nThe vehicle operator.\n£1,000.\nSection 71(1) of the Act\nTo deliver a report to the proper officer as directed.\nThe master of the ship.\n£500.\nSection 72(2) and (3)(b) of the Act\nAny requirement made under section 72(2) or (3)(b) of the Act.\nThe master of the ship.\n£500.\nSection 77(1) of the Act\nAny requirement made under section 77(1) of the Act.\nThe person of whom the requirement is made.\n£1,000.\nSection 78(1) of the Act\n(a) A person (P) entering the United Kingdom must, at such place and in such manner as Customs may direct, declare any thing contained in P’s baggage or carried with P which P has obtained outside the United Kingdom and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs) or any regulations made under section 19(1) of the Taxation (Cross-border Trade) Act 2018.\nAny person.\n£1,000.\n(b) A person (P) entering the United Kingdom must, at such place and in such manner as Customs may direct, declare any thing contained in P’s baggage or carried with P which, being dutiable goods or chargeable goods, P has obtained in the United Kingdom without payment of duty or tax and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 or any regulations made under section 19(1) of the Taxation (Cross-border Trade) Act 2018.\nAny person.\n£1,000.\nSection 158(1) and (3) of the Act\nProvision and maintenance of appliances, facilities and fittings; keeping the appliances in an approved place; allowing use of the same at any time to a proper officer; all necessary assistance to be given.\nThe person on whom the obligation falls.\n£1,000.\nThe Control of Movement of Goods Regulations 1984\nNot to move or interfere with goods to which the Regulations apply other than in accordance with the Regulations.\nThe person moving or interfering with the goods.\n£2,500.\nSection 37(7) of the 2018 Act and paragraph 1(2) of Schedule 1 to the 2018 Act Requiring the goods to be handled, or otherwise dealt with, in accordance with instructions given by an HMRC officer.\nThe person instructed by an HMRC officer.\n£2,500.\n. . .\n. . . . . .\n. . . . . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nPresentation of Goods to Customs\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nDirections made on 2 August 2011 under section 30 of the Act\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 4(1) and (2)\nObligation to give notification to HMRC of the importation of goods into the United Kingdom.\nThe person responsible for giving the notification.\n£2,500.\nRegulation 4(3)\nNotification of importation: Obligation to comply with any of the requirements in regulation 4(3)(a), (b) or (c).\nThe person giving the notification.\n£1,000.\nNo goods to which section 30 applies to be moved except:\n(a)on the instructions of a proper officer;\n(b)in the manner and under the conditions specified by a proper officer.\nThe declarant.\n£1,000.\nThe person who moves the goods.\n£1,000.\nRegulation 4(3C)\nNotification of arrival:\nWhere a person is deemed to have notified HRMC under regulation 4(3A), (3AB) or (3AC) and the Customs declaration in respect of the goods was not made using the EIDR procedure or the transitional EIDR procedure, the person must give a notification to HMRC that the goods have arrived in the United Kingdom which meets the requirements in regulation 4(3D).\nThe person responsible for giving the notification.\n£2,500.\nRegulation 4(3E)\nNotification of arrival:\nWhere a person has not notified HMRC under regulation 4(1) and (3), the person must give a notification to HMRC that the goods have arrived in the United Kingdom which meets the requirements in regulation 4(3F).\nThe person responsible for giving the notification.\n£2,500.\nRegulation 4(6B)\nObligation to provide a notification of importation in a specified time where regulation 39A applies.\nThe person responsible for giving the notification.\n£2,500\nRegulation 4(6C)\nObligation to provide a notification of importation at specified locations contained in a notice.\nThe person responsible for giving the notification\n£2,500.\n. . .\n. . .\n. . .\nAuthorisations and Approvals\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 89(5)\nThe approved person must comply with any conditions specified in or under the Regulations relating to the approval or the notification of the approval.\nThe approved person.\n£2,500.\nRegulation 90\nThe approved person must notify HMRC if they cease to satisfy eligibility criteria for approval or they fail to meet any condition to which their approval is subject or there are material changes to the information specified in a notice published by HMRC under paragraph (ba) of regulation 90 or given in their application.\nThe approved person.\n£2,500.\nCustoms Declarations\nSection 3(1) of the 2018 Act and paragraph 1(1) of Schedule 1 to the 2018 Act\n£2,500.\nThe person responsible for making the Customs declaration.\nChargeable goods which are presented to Customs on import must be declared for a Customs procedure by the making of a Customs declaration.\nSection 6(4)(a) of the 2018 Act\nPersons providing false information in connection with a chargeable Customs declaration where the person knew or ought reasonably to have known that the information was false.\nThe person providing the false information.\n£2,500.\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 4A(2)\nWhen required to do so by an HMRC officer, the person who is in possession or control of the goods must produce to the officer evidence that the person took reasonable steps to ensure that the person would be informed whether the relevant criteria would be met.\nThe person in possession or control of the goods.\n£1,000.\nRegulation 8(2)\nRequirement to make a temporary storage declaration in accordance with paragraph (5).\nThe person who notifies the importation of the goods.\n£1,000.\nRegulation 12(1)\nCarrying out activity in relation to goods in temporary storage other than that described in paragraph (2).\nThe approved person.\n£1,000.\nRegulation 12(3) and (4)\nRequirement to keep a record. The approved person must keep a record, in the specified form and for a period of 3 years beginning with the date of any handling whilst the goods are in temporary storage.\nThe approved person.\n£1,000.\nRegulation 29ZA\nWhere goods are declared for the free-circulation procedure in accordance with regulation 26FA, the declaration must be completed by the provision to HMRC of further information in respect of the goods that is specified in a notice published by HMRC Commissioners, in the manner specified in and otherwise in accordance with provision made in a notice given by HMRC Commissioners and within the time limit specified in paragraph (3).\nThe eligible person.\n£2,500.\nRegulation 29C(2)\nRequirement to comply with the transitional EIDR simplified Customs declaration process as required by regulation 29C(2).\nThe primary declarant\n£2,500.\nRegulation 29C(8)\nA primary declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional simplified Customs declaration.\nThe primary declarant\n£2,500.\nRegulation 29C(9)\nAn authorised declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional supplementary Customs declaration\nThe authorised declarant\n£2,500.\nRegulation 29E(1)\nRequirement to allow access to transitional EIDR electronic system or provide information.\nAn eligible person who makes a transitional simplified Customs declaration must, when required to do so by an HMRC officer—\n(a) allow access by the officer to the transitional EIDR electronic system operated by the person; or\n(b) provide to the officer from that system such information, as the officer reasonably requires in order to verify transitional EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.\nThe eligible person\n£2,500.\nRegulation 32(1)\nRequirement to comply with the simplified customs declaration process as required by regulation 32(1).\nThe authorised declarant\n£2,500.\nRegulation 32(2)\nAn authorised declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the Customs declaration in question.\nThe authorised declarant\n£2,500.\nRegulation 37(5)\nRequirement to allow access to EIDR electronic system or provide information.\nAn authorised EIDR declarant must, when required to do so by an HMRC officer—\n(a) allow access by the officer to the EIDR electronic system operated by the declarant; or\n(b) provide to the officer from that system such information, as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.\nThe authorised EIDR declarant\n£2,500.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nInformation and Records\n... Section 23 of the 1994 Act\nAny obligation to provide, furnish, or produce information or documents to Customs (whether subject to time limit or reasonable demand) in such form as may reasonably be required for examination, copying or making extracts or removal for such purposes and whether for a reasonable or specified period.\nThe person directly or indirectly involved in the customs operation concerned for the purposes of trade in goods.\n£1,000.\nAny person carrying on a trade or business within the meaning of section 20 of the 1994 Act.\n£1,000.\n... The Customs Traders (Accounts and Records) Regulations 1995\nTo keep and preserve records as required by ... the Regulations.\nThe person upon whom the obligation falls.\n£1,000.\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 26G\nInformation requirements for the UK Continental Shelf simplified import procedure\nA person making an import declaration by conduct under regulation 26G must submit information to a specified electronic system in the form and manner specified in the notice published by HMRC under regulation 26G(3).\nThe person making the import declaration by conduct.\n£2,500.\nAssistance in Examination of goods\n. . .\n. . .\n. . .\nThe Customs (Records) (EU Exit) Regulations 2019\nRegulation 3(1)\nA person who is subject to a Customs obligation, or who carries out an act in pursuance of a Customs obligation, must keep and preserve such records, in such form and for such period as specified in a notice published by HMRC.\nThe person required to keep and preserve records.\n£1,000.\nRegulation 4(2)\nWhere the regulation applies, a person referred to in regulation 4(1) must keep documents and information in accordance with Article 51 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying the Union Customs Code (“the UCC”) as saved by regulation 4(2).\nThe person who was immediately before exit day, subject to an obligation under Article 51 of the UCC to keep documents and information.\n£1,000.\nThe Postal Packets (Revenue and Customs) Regulations 2011\nRegulations 17, 18(1) and 19\nAll foreign postal packets (a) to be accompanied by a customs declaration in the appropriate form, completed in one of the permitted languages, legibly, accurately and in full, and\n(b) in the cases to which regulation 18(1) applies, to be labelled or distinguished as required by that regulation.\nThe sender.\n£1,000.\nThe postal operator.\n£2,500.\nRegulation 18(2)\nOn accepting a packet satisfying the requirements of regulation 18(1) to give the sender a duly endorsed certificate of sending.\nThe postal operator.\n£2,500.\nRegulation 21\nWhen so requested by a customs officer, to produce any packet to that officer or open it for that officer’s examination.\nThe postal operator.\n£2,500.\nRegulation 22(3)\nTo return, destroy or deliver up to Customs goods for which no proper account is given within the requisite period.\nThe postal operator.\n£2,500.\nRegulation 23\nTo pay over to Customs any sums due to them recovered under section 105(3) of the Postal Services Act 2000.\nThe postal operator.\n£2,500.\nPreference\nSection 80 of the Act\n(a) To furnish information in such form and within such time as may be specified;\n(b) To produce for inspection, copying or the taking of extracts, invoices, bills of lading, books or documents specified;\nas Customs or an officer may require for the purpose of verifying or investigating any certificate or other evidence under any Community requirement;\n(i) as to the origin of goods; or\n(ii) as to payments made or relief from duty allowed in any country or territory.\nAny person appearing to the Customs or an officer to have been concerned in any way with the goods, or with any goods from which directly or indirectly they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence.\n£1,000.\nThe exporter\n£1,000.\n. . .\n...\n. . .\nReliefs\nThe Customs and Excise (Personal Reliefs for Special Visitors) Order 1992\nThe conditions for relief set out in the Order.\nThe entitled person.\n£1,000.\nThe Customs (Northern Ireland) (EU Exit) Regulations 2020\nRegulation 16M\nWhere a claim for relief is granted and the claimant becomes aware of the eligibility criterion in regulation 16E(1)(b) not having been met at the time of the grant of the claim, or an error, the claimant must notify HMRC as soon as practicable in accordance with regulation 16M of the Customs (Northern Ireland) (EU Exit) Regulations 2020.\nAny person required to make the notification.\n£2,500.\nRegulation 16S(1)\nRequirement to keep and preserve records, in a form, and for a period, specified in a notice by HMRC.\nThe claimant, or where relevant the principal, and the undertaking lead.\n£1,000.\nRegulation 16S(2)(b)\nRequirement for an agent to provide specified documents to the claimant.\nThe agent.\n£1,000.\nRegulation 16SA\nRequirement for undertaking lead to provide information and evidence to HMRC.\nThe undertaking lead.\n£2,500.\nRegulation 16Z6\nRequirement to notify HMRC as soon as practicable in accordance with regulation 16Z6 where a claim for repayment or remission is granted and the claimant becomes aware of one of the matters set out in paragraph (1) of that regulation.\nThe person required to make the notification.\n£2,500.\nRegulation 16Z6(3)\nRequirement to provide additional information if requested by an HMRC officer.\nThe person required to provide the additional information.\n£2,500.\nRegulation 16Z10(1)\nRequirement to keep and preserve records, in a form, and for a period, specified in a notice by HMRC.\nThe claimant or, where relevant, the principal.\n£1,000.\nRegulation 16Z10(2)(b)\nRequirement for an agent to provide specified documents to the claimant.\nThe agent.\n£1,000.\nRoRo Vehicles\nThe Customs (Import Duty) (EU Exit) Regulations 2018 Chargeable goods destined for RoRo listed locations\nRegulation 131(1) and (2)\nWhere chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed destination, a declaration in respect of the goods must be made in accordance with regulation 131(2).\nThe person responsible for making the declaration.\n£1,000.\nRegulation 131(3)\nThe Customs declaration or temporary storage declaration must not be amended or withdrawn save as provided for in the paragraph.\nThe declarant.\n£1,000.\nRegulation 131(4)\nEvidence of compliance with regulation 131(2) must be produced to an HMRC officer when required.\nThe person in possession or control of the RoRo vehicle.\n£1,000.\nRegulation 131(6)\nWhen required to do so by an HMRC officer, the person who is responsible for providing the service of operating a train or vessel destined for a RoRo listed location on to which a RoRo vehicle carrying goods is boarded (“the responsible person”) must produce to the officer evidence that the person reasonably believed that paragraph (2) of the regulation had been complied with in respect of all goods to which paragraph (2) applies on board the train or vessel.\nThe responsible person.\n£1,000.\nSpecial Procedures\nThe Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018\nRegulation 3(1) and 3(2)(c)\nA person must not carry out a specified activity in a free zone related to goods declared for a free zone procedure unless they are authorised to do so.\nThe person who carries out the activity.\n£2,500.\nRegulation 8\nDeclarations treated as application for authorisation.\nRequirement to comply with any conditions set out in a notice published by HMRC under paragraph (4) of regulation 8.\nThe authorised person.\n£2,500.\nRegulation 18E(1)\nProhibition on carrying out any industrial, commercial or service activity in a free zone unless HMRC have been given prior notification.\nThe person who carries out the activity.\n£2,500.\nRegulation 18E(6)\nProhibition or restriction imposed by HMRC on carrying out an industrial, service or commercial activity in a free zone.\nThe person who carries out the activity contrary to a prohibition or restriction.\n£2,500.\nRegulation 18E(8)(a)\nA responsible authority must take reasonable steps to ensure that no person carries out an activity involving the keeping of goods subject to a special customs procedure in a free zone if paragraph (i), (ii) or (iii) of regulation 18E(8)(a) applies.\nThe responsible authority that has failed to take reasonable steps to ensure the activity is not carried out.\n£2,500.\nRegulation 18E(8)(b)\nA responsible authority must take reasonable steps to ensure that no person brings goods into a free zone of a description specified in a notice published under regulation 18C(2).\nThe responsible authority that has failed to take reasonable steps to ensure that the goods were not brought into the free zone.\n£2,500.\nRegulation 18E(8)(c)\nA responsible authority must take reasonable steps to ensure that no person removes goods from a free zone in breach of regulation 18F(1).\nThe responsible authority that has failed to take reasonable steps to ensure that the goods were not removed.\n£2,500.\nRegulation 18E(9)\nRequirement relating to the control of goods subject to a special customs procedure within a free zone that is imposed by HMRC.\nThe responsible authority that has failed to comply with a requirement.\n£2,500.\nRegulation 18F(1)\nA person must not cause or permit goods to be removed from a free zone unless the conditions provided for in regulation 18F(1) are met.\nPerson who removed or caused the goods to be removed in contravention of regulation 18F(1).\n£2,500.\nDesignation order\nDesignation order\nAny condition or requirement contained in a designation order made under section 100A(5) of the Act.\nThe responsible authority who has breached the condition or failed to comply with the requirement.\n£2,500.\nRegulation 42(7)\nRequirement to comply with an obligation that has been transferred as specified in an approval notification under paragraph (7) of regulation 42.\nAny person to whom rights and obligations in relation to a relevant non-transit Part 1 procedure are transferred under regulation 42.\n£2,500.\nRegulation 44\nRequirement to keep and preserve records in a form specified in a notice by HMRC and update such records within a specified period after the occurrence of a specified event if required to do so by a notice published under paragraph (3) of regulation 44.\nThe person specified in paragraph (2) of regulation 44.\n£1,000.\nRegulation 17\nGoods not to be removed from a customs warehouse save as permitted under the Regulations.\nThe person who removed the goods in contravention of regulation 17.\n£2,500.\nThe holder of the procedure .\n£2,500.\nThe person approved by HMRC to operate premises as a place to keep goods declared for a storage procedure.\n£2,500.\nCTC, TIR and UK Transit\nThe Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020\nRegulation 7(1)\nRequirement to comply with a relief condition contained in the section of the UK Reliefs document (as defined in regulation 2(1) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020) in relation to which a claim for relief is granted.\nThe person to whom the described condition is stated to apply.\n£1,000.\nRegulation 18\nWhere a claim for relief is granted and a relief condition applies to a person, if a breach of the condition occurs, the person must notify HMRC as soon as possible of details of the breach including when it occurred or first commenced to occur and make the notification in such form and accompany it with such additional information as HMRC may provide by notice.\nThe person required to make the notification.\n£2,500.\nThe Customs Transit Procedures (EU Exit) Regulations 2018\nParagraphs 4(1)(c), 29(1)(c) of Schedule 1 and paragraph 4(1) of Schedule 3.\nRequirement to provide a guarantee.\nThe holder of the procedure.\n£2,500.\nParagraphs 4(1)(a) and 29(1)(a) of Schedule 1 and paragraph (8)(1) of Schedule 3.\nRequirement to present the goods intact and with the required information at the HMRC customs office of destination in the United Kingdom within the applicable time-limit and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.\nThe holder of the procedure.\n£2,500.\nParagraphs 6(1) and 18(1) of Schedule 2.\nWhere goods are moved under a TIR transit procedure, requirement to present on arrival at the HMRC customs office of destination:\nthe goods together with the road vehicle, the combination of vehicles or the container;\nthe TIR Carnet;\nany information required by HMRC.\nThe carrier.\n£2,500.\nThe TIR carnet holder.\n£2,500.\nParagraphs 3(2), 4(1) and 14(1) of Schedule 2.\nThe TIR Carnet holder is required to submit without delay, goods and the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry or customs office departure, as the case may be.\nThe TIR carnet holder.\n£2,500.\nParagraphs 4(4) and 29(3) of Schedule 1 and paragraph 8(1) of Schedule 3.\nA carrier or recipient of goods who accepts goods knowing that they are moving under a common or UK transit procedure is also responsible for presentation of the goods intact at the customs office of destination within the time-limit set by the HMRC customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification\nA carrier or recipient of goods who accepts the goods knowing they are moving under a common or UK transit procedure.\n£2,500.\nParagraphs 4(1)(b) and 29(1)(b) of Schedule 1 and paragraph 8(1) of Schedule 3.\nRequirement to observe the customs provisions relating to the procedure.\nThe holder of the procedure.\n£2,500.\nParagraph 61(6) of Schedule 1\nRequirement to meet the obligation that T2L or T2LF data drawn up in accordance with paragraph 61 must contain the endorsement: “signature waived” in place of the authorised issuer's signature.\nThe authorised issuer.\n£2,500.\nParagraphs 4(8) and 29(7) of Schedule 1 and paragraph 8(1) of Schedule 3.\nRequirement to notify all offences and irregularities related to the common or UK transit procedure to the HMRC customs office of destination.\nThe holder of the procedure\n£2,500.\nParagraphs 2(A1) and (4) and 27(A1) and (3) of Schedule 1.\nRequirement to provide, in specified cases, the Master Reference Number (MRN) of the declaration of goods to be brought into the United Kingdom, any transit accompanying document and vehicle registration number of any vehicle in which the goods are carried before the goods enter, or re-enter, the United Kingdom.\nThe carrier\n£2,500.\nParagraphs 2(1) and (4) and 27(1) and (3) of Schedule 1.\nRequirement to present the goods together with the Master Reference Number (MRN) of the declaration and any transit accompanying document at each HMRC customs office of transit.\nThe carrier.\n£2,500.\nParagraphs 3(1) and 28(1) of Schedule 1 and paragraph 7 of Schedule 3.\nOther than where this requirement is waived or not required under these regulations, the carrier must present goods together with the MRN to HMRC under the circumstances described in paragraph 3(1) or 28(1) of Schedule 1 or paragraph 7 of Schedule 3.\nThe carrier.\n£2,500.\nParagraphs 6(1) and 18(1) of Schedule 2.\nIn the circumstances described in paragraph 8(1) or paragraph 18(1) of Schedule 2, requirement to present to the HMRC customs office within official opening hours unless otherwise agreed by HMRC:\nthe goods together with the road vehicle, the combination of vehicles or the container,\nthe TIR Carnet and any information required by HMRC.\nThe carrier.\n£2,500.\nParagraphs 5(1), 30(1) of Schedule 1 and paragraph 8(2) of Schedule 3.\nRequirement to present the goods, the MRN of the declaration and any information required by HMRC or other customs authority at the HMRC office of destination during the official opening hours; or, where allowed by the office of destination and at the request of the person concerned, outside the official opening hours or at any other place.\nThe carrier.\n£2,500.\nThe holder of the procedure.\n£2,500.\nParagraphs 7(1), 31(1) of Schedule 1, paragraphs 8(1) and 20(1) of Schedule 2 and paragraph 8(3) of Schedule 3.\nRequirement to:\nimmediately notify the HMRC customs office of destination of the arrival of the goods and inform them of any irregularities or incidents that occurred during transport;\nwait for permission from the HMRC customs office of destination before unloading the goods;\nenter, after unloading, the results of the inspection and any other relevant information relating to the unloading into the authorised consignee's records without delay;\nnotify HMRC at that HMRC customs office of destination of the results of the inspection of the goods and inform them of any irregularities no later than the third day following the day on which permission was received to unload the goods.\nThe authorised consignee.\n£2,500.\nParagraphs 8(2) and 20(2) of Schedule 2.\nThe authorised consignee must ensure that the TIR Carnet for the TIR transit procedure is presented, within the time-limit laid down in the authorisation, at the HMRC customs office of destination for the purposes of terminating the TIR transit procedure in accordance with paragraph 7(1) of Schedule 2.\nThe authorised consignee.\n£2,500.\nParagraph 63 of Schedule 1.\nRequirement to comply with business continuity procedure in a public notice made under paragraph 63 of Schedule 1.\nThe holder of the procedure,\nthe authorised consignee, or\n£2,500.\nthe consignee.\nUnaccompanied Goods\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 131C(1)\nWhere unaccompanied goods are to be imported on a through train destined for St Pancras International, a declaration in respect of the goods must be made in accordance with regulation 131C(1).\nThe person responsible for making the declaration.\n£1,000.\nRegulation 131C(2)\nThe Customs declaration or temporary storage declaration must not be amended or withdrawn save as provided for in the paragraph.\nThe declarant.\n£1,000.\nRegulation 131C(4)\nWhen required to do so by an HMRC officer, the person who is responsible for providing the service of operating a through train onto which the goods are loaded must produce to the officer evidence that the person took reasonable steps to ensure that paragraph (1) of the regulation had been, or would be, complied with in respect of the goods.\nThe responsible person.\n£1,000.\nChargeable goods Destined for Other Listed Locations\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 131F(3)\nChargeable goods carried by relevant vehicles destined for an other listed location: requirement to make a Customs declaration or temporary storage declaration within the time stipulated in subparagraph (a) or (b).\nPerson responsible for making the declaration.\n£1,000.\nRegulation 131F(3A)\nCustoms declaration or temporary storage declaration made under regulation 131F(3) must not be amended or withdrawn by the declarant without the consent of an HMRC officer.\nThe declarant.\n£1,000.\nRegulation 131F(4)\nWhen required to do so by an HMRC officer, the person who is in possession or control of the goods must produce to the officer evidence that the person took reasonable steps to ensure that regulation 131F(3) had been or would be complied with in respect of the goods.\nPerson in control or possession of goods\n£1,000.\nNotification of embarkation requirement\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 131I(1) and (3)\nCarriers of chargeable goods destined for a RoRo listed location or an other listed location must provide a notification to HMRC immediately after the relevant vehicle on which goods have been boarded or loaded has departed for the UK, such notification to be made in the form and manner and contain such information as is specified in a notice published by HMRC Commissioners in accordance with paragraph (3).\nThe carrier.\n£1,000.\nRegulation 131I(4)\nA notification of embarkation that has been made must not be amended or withdrawn without the consent of an HMRC officer.\nThe carrier\n£1,000.\nGoods intended to be carried in a shuttle train\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 131H(1)\nWhere goods are imported under the circumstances described in regulation 131G, a declaration in respect of the goods must be made in accordance with regulation 131H(1).\nPerson responsible for making a declaration\n£1,000.\nCTC, TIR and UK Transit\nExport declarations\nThe Customs (Export) (EU Exit) Regulations 2019\nRegulation 10\nFor goods intended to be exported in accordance with a procedure for the purposes of the applicable export provisions, an export declaration must be made in accordance with Part 4 of those Regulations.\nThe person responsible for making the export declaration.\n£ 2,500.\nRegulation 11\nWhere the requirement to make an export declaration under regulation 10 is not met before exportation of the goods, a declaration in accordance with Part 4 of the Regulations must be made as soon the person who exported the goods becomes aware or is notified of the requirement.\nThe person who exported the goods.\n£1,000.\nRegulation 24D\nSubmission of information under UK Continental Shelf simplified export procedure\nA person making an export declaration by conduct under Regulation 24D must submit information to a specified electronic system in the form and manner specified in the notice published by HMRC under regulation 24D(3).\nThe person making the export declaration by conduct.\n£2,500.\nRegulation 30\nAn export declaration must meet the requirements set out in regulation 30.\nThe person responsible for making the export declaration.\n£2,500.\nSimplified export declaration process\nThe Customs (Export) (EU Exit) Regulations 2019\nRegulation 32(6)\nThe simplified declaration process must be used in compliance with any condition contained in the authorisation as required by regulation 32(6).\nThe authorised declarant.\n£2,500.\nRegulation 33(1), (5) and (6)\nTo comply with the simplified export declaration process an authorised declarant must make the export declaration, in respect of the goods in two parts, comprising—\n(a) a simplified export declaration, and\n(b) a supplementary export declaration.\nEach part must be made within the applicable timescale set out in regulation 33(5) or the notice published by HMRC under paragraph (6) of that regulation as the case may be.\nThe authorised declarant.\n£2,500.\nRegulation 33(8)\nAn authorised declarant by the end of the period which applies to each respective part must make available for inspection by an HMRC officer any documents required to accompany each respective part.\nThe authorised declarant.\n£2,500.\nRegulation 38(1)\nRequirement to allow access to EIDR electronic system or provide information.\nAn authorised EIDR export declarant must, when required to do so by an HMRC officer:\n(a) allow an officer access to the EIDR electronic system operated by the declarant; or\n(b) provide to the officer, from that system, information which the officer reasonably requires in order to verify EIDR records, or other records showing whether or not any goods have been exported which are subject to a prohibition or restriction on export imposed under an enactment.\nThe authorised EIDR export declarant.\n£2,500.\nRegulation 40(1), (3), (4) and (5)\nSave where regulation 40(1) is disapplied by regulation 40(2), goods, in respect of which an export declaration has been made, must be made available, by the person specified in regulation 40(3) (“A”) or (where applicable) the person required to do so in regulation 40(4) (“B”), for examination at an appropriate place within a period of 30 days beginning with the day on which the declaration was made and A or (where applicable) B, must give HMRC a notification setting out when and where the goods are to be made so available.\nA or (where applicable) B.\n£2,500.\nRegulation 41(3)\nTo comply immediately or at a specified time with the requirements to:\n(a) provide information (and documents) to the officer as specified by the officer;\n(b) handle goods, or otherwise deal with them, in accordance with instructions given by the officer (whether given orally or in any other way), or\n(c) keep the goods in any place specified by the officer.\nThe person required by an HMRC officer to comply with the requirement.\n£1,000.\nDischarge from a common export procedure\nRegulation 50(3) and (4)\nA person who exported goods that have been presented to Customs on export is required to inform HMRC that the goods have been exported except if they secure that another person (“P”) is to do it on their behalf.\nThe person who exported the goods or (where applicable) P.\n£2,500.\nPresentation of goods on export\nThe Customs (Export) (EU Exit) Regulations 2019\nRegulation 51(1), (2) and (3)\nA person mentioned in regulation 51(2) must give a notification of export of goods to HMRC, except where another person mentioned in regulation 51(2) has given it, or is deemed to have given it, prior to the export of the goods and in compliance with regulation 51(4) to (6).\nA person mentioned in regulation 51(2) who is required to give the notification.\n£2,500.\nGoods exported from RoRo listed or specified export locations\nThe Customs (Export) (EU Exit) Regulations 2019\nRegulation 54(2)\nWhere goods are carried by RoRo vehicles to, and are exported on RoRo vehicles from, RoRo listed locations goods must be made available for examination—\n(a) in cases specified in a notice which may be given by HMRC; or\n(b) if an HMRC officer requires that the goods are available for examination.\nThe person who made the export declaration (E) or (where applicable) a person who has been secured by E to make the goods available for examination on E's behalf.\n£2,500.\nRegulation 54(7A)\nWhere regulation 54 applies evidence of compliance with regulation 10(1) must be produced to an HMRC officer by a person specified in subparagraph (a) or (b) of regulation 54(7A) when required.\nThe person in subparagraph (a) or (b) of regulation 54(7A) who has been required to produce the evidence.\n£1,000.\nRegulation 54A(3)\nAn operator of a relevant vehicle at a RoRo listed location or a specified export location must take reasonable steps to ensure that P2P notices have been issued in respect of goods prior to the goods being boarded or loaded onto the vehicle.\nThe operator of the relevant vehicle\n£1,000.\nUnaccompanied goods\nThe Customs (Export) (EU Exit) Regulations 2019\nRegulation 54B(1)\nWhere goods are exported on a through train from St Pancras International goods must be made available for examination—\n(a) in cases specified in a notice which may be given by HMRC; or\n(b) if an HMRC officer requires that the goods are available for examination.\nThe person who made the export declaration (E) or (where applicable) a person who has been secured by E to make the goods available for examination on E's behalf.\n£2,500.\nCustoms agents\nThe Customs (Export) (EU Exit) Regulations 2019\nRegulation 57(1)\nSave where regulation 57(1) is disapplied by regulation 57(2), where a person (“P”) appoints another person (“A”) to act on P's behalf as a Customs agent , A must disclose that agency in each export declaration which is made by A as agent for P.\nA.\n£2,500.\nRegulation 58(2)\nWhere a person's appointment as a Customs agent is required to be disclosed in an export declaration by regulation 57(1) and the appointment is withdrawn, the principal must disclose the withdrawal by amending each export declaration in which disclosure of the appointment was required to be given.\nThe principal who was required to disclose the withdrawal of the appointment.\n£1,000.\nRegulation 58(4)\nWhere an appointment in respect of an export declaration is withdrawn and the principal appoints another person (“C”) as a Customs agent in respect of the export declaration, C must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration that C is acting as a Customs agent in respect of the export declaration.\nC.\n£1,000.\nRegulation 58(6)\nWhere a Customs agent originally acting in the capacity of—\n(a) a direct agent becomes an agent acting in the capacity of an indirect agent, or\n(b) an indirect agent becomes an agent acting in the capacity of a direct agent,\nthe Customs agent must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration the agent's new capacity.\nThe customs agent to whom regulation 58(6) applies.\n£1,000.\nThe Customs (Managed Transition Procedure) (EU Exit) Regulations 2019\nRegulation 5\nCompletion of the Customs declaration.\nWhere goods are declared for the free-circulation procedure, the declaration must be completed by the provision to HMRC of further information in respect of the importation of the goods that is specified in a public notice given by HMRC Commissioners, in the manner specified in and otherwise in accordance with provision made in a public notice given by HMRC Commissioners and within the time limit specified in paragraph (4).\nThe eligible person.\n£2,500.\nRegulation 10\nCompletion of the export declaration.\nWhere goods are declared for a common export procedure, the declaration must be completed by the provision to HMRC of further information in respect of the export of the goods that is specified in a public notice given by HMRC Commissioners, in the manner specified in and otherwise in accordance with provision made in a public notice given by HMRC Commissioners and before the end of the period specified in a public notice given by HMRC Commissioners.\nThe eligible person.\n£2,500.\nThe Customs (Export) (EU Exit) Regulations 2019\nRegulation 59B(1B), (2) and (3)\nAn onward export notification in respect of goods to which paragraph (1B) applies must be given to HMRC by a person mentioned in paragraph (3) before the goods are exported.\nThe person who was required to given the notification.\n£2,500.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. inserted (2.4.2015) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2015 (S.I. 2015/636), regs. 1, 5(j)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(2); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 7(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. omitted (30.6.2026) by virtue of The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 7(2)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 7(2)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 7(2)(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 7(2)(c)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. inserted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 2"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 7(2)(a)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(3); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 7(2)(d)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(4)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(4)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(5)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(5)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(6); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(7); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(8); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(9); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in Sch. substituted (2.4.2015) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2015 (S.I. 2015/636), regs. 1, 5(a)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in Sch. inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 5(a)(i)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in Sch. substituted (2.4.2015) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2015 (S.I. 2015/636), regs. 1, 5(b)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Word in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(10)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(10)(b) (as amended by S.I. 2019/148, regs. 1(2), 3(3)(a)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(10)(c); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(11); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(12); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in Sch. inserted (2.4.2015) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2015 (S.I. 2015/636), regs. 1, 5(k)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(13); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(14); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in Sch. inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 5(a)(ii)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(15); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in Sch. omitted (9.5.2018) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2018 (S.I. 2018/483), regs. 1, 4(5)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Words in Sch. omitted (15.11.2011) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2011 (S.I. 2011/2534), regs. 1, 7"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(16)(a) (as amended by S.I. 2019/148, regs. 1(2), 3(3)(b)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Words in Sch. inserted (15.11.2011) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2011 (S.I. 2011/2534), regs. 1, 8"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(16)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Words in Sch. inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 10(2) (as amended by S.I. 2020/1088, regs. 1(3), 7(3) and S.I. 2020/1234, regs. 1(2), 6(3)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words in Sch. inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 6(2)"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Words in Sch. inserted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(c), 6(3)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(16)(c) (as amended by S.I. 2019/148, regs. 1(2), 3(3)(c)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(17) (as amended by S.I. 2019/486, regs. 1(2), 11(2); S.I. 2019/1215, regs. 1(3)(e), 19(2); S.I. 2019/1346, regs. 1(2), 6(2); S.I. 2020/1088, regs. 1(3), 5(2)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Words in Sch. inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 7(3)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(18); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F45",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(19); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F46",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(20)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F47",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(20)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F48",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(20)(b)(i); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F49",
      "text": "Words in Sch. substituted (2.4.2015) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2015 (S.I. 2015/636), regs. 1, 5(m)"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "Words in Sch. substituted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(20)(b)(ii); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F51",
      "text": "Words in Sch. substituted (9.5.2018) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2018 (S.I. 2018/483), regs. 1, 4(43)(b)"
    },
    {
      "type": "F",
      "label": "F52",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(20)(b)(iii); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F53",
      "text": "Words in Sch. inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 6(4)"
    },
    {
      "type": "F",
      "label": "F54",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(21); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F55",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(3), 2(3); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F56",
      "text": "Words in Sch. substituted (2.4.2015) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2015 (S.I. 2015/636), regs. 1, 5(o)"
    },
    {
      "type": "F",
      "label": "F57",
      "text": "Words in Sch. omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(22) (as amended by S.I. 2019/148, regs. 1(2), 3(3)(d)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F58",
      "text": "Word in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(23); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F59",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 7(2)"
    },
    {
      "type": "F",
      "label": "F60",
      "text": "Words in Sch. substituted (30.9.2023) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(1), 20(2)(a)"
    },
    {
      "type": "F",
      "label": "F61",
      "text": "Word in Sch. substituted (30.9.2023) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(1), 20(2)(b)(i)"
    },
    {
      "type": "F",
      "label": "F62",
      "text": "Words in Sch. substituted (30.9.2023) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(1), 20(2)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F63",
      "text": "Sch. entry inserted (30.9.2023) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958), regs. 1(1), 20(2)(c)"
    },
    {
      "type": "F",
      "label": "F64",
      "text": "Words in Sch. inserted (30.6.2023) by The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/618), regs. 1, 3(2)"
    },
    {
      "type": "F",
      "label": "F65",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 5(24) (as amended by S.I. 2019/148, regs. 1(2), 3(4); S.I. 2019/486, regs. 1(2), 11(3); S.I. 2019/1346, regs. 1(2), 6(3)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F66",
      "text": "Words in Sch. inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 6(3)(a)(i)"
    },
    {
      "type": "F",
      "label": "F67",
      "text": "Words in Sch. inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 6(3)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F68",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 21(2); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F69",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 4(2)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F70",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 4(2)(b)(i)(aa); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F71",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 4(2)(b)(i)(bb); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F72",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 4(2)(b)(ii); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F73",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 5(2); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F74",
      "text": "Words in Sch. substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 5(b)"
    },
    {
      "type": "F",
      "label": "F75",
      "text": "Words in Sch. inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 5(c)"
    },
    {
      "type": "F",
      "label": "F76",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 9(2); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F77",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/148), regs. 1(3), 2(4) (as amended by S.I. 2019/486, regs. 1(2), 12(2) and S.I. 2019/1346, regs. 1(2), 8(2)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F78",
      "text": "Words in Sch. inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 6(5)"
    },
    {
      "type": "F",
      "label": "F79",
      "text": "Words in Sch. substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 6(6)"
    },
    {
      "type": "F",
      "label": "F80",
      "text": "Words in Sch. inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 5(d)"
    },
    {
      "type": "F",
      "label": "F81",
      "text": "Words in Sch. inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 5(e)"
    },
    {
      "type": "F",
      "label": "F82",
      "text": "Words in Sch. inserted (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 12(2); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F83",
      "text": "Words in Sch. inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 6(3)(b)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Section 35(1) was repealed in part by S.I. 1992/3095."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "As substituted by S.I. 1986/1819."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "As substituted by S.I. 1986/1819."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "As substituted by S.I. 1986/1819."
    },
    {
      "type": "M",
      "label": "M5",
      "text": "Section 35(6) was amended by S.I. 1992/3095."
    },
    {
      "type": "M",
      "label": "M6",
      "text": "Section 35(6) was amended by S.I. 1992/3095."
    },
    {
      "type": "M",
      "label": "M7",
      "text": "Section 35(7) was amended by Section 3(1) of the Territorial Sea Act 1987 and S.I. 1992/3095."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3113/schedule",
    "retrieved_at": "2026-10-29T05:39:46.597605+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}