{
  "url": "https://openlegislation.uk/customs-declarations-amendment-and-modification-eu-exit-regulations-2020/regulation-5",
  "json_url": "https://openlegislation.uk/customs-declarations-amendment-and-modification-eu-exit-regulations-2020/regulation-5.json",
  "legislation": "uksi/2020/1234",
  "legislation_title": "The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-declarations-amendment-and-modification-eu-exit-regulations-2020",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003",
  "text": "(1) The Customs (Contravention of a Relevant Rule) Regulations 2003 are amended as follows.\n(2) In the table in the Schedule regulation 5, after the entry for regulation 131C(4) under the heading “Unaccompanied Goods” insert—\n“\nChargeable goods Destined for Other Listed Locations\nThe Customs (Import Duty) (EU Exit) Regulations 2018\nRegulation 131F(3)\nWhere unaccompanied chargeable goods to be imported are carried by a relevant vehicle which is destined for an other listed location, a declaration in respect of the goods must be made in accordance with regulation 131F(3).\nPerson responsible for making a declaration\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.\n”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2003/3113. Amended by S.I. 2018/1260 and S.I. 2019/1346. There are other amending instruments, but none is relevant."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "The entry for regulation 131C(4) was inserted by S.I. 2019/1346."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1234/regulation/5",
    "retrieved_at": "2026-10-28T22:23:24.182632+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."
}