Regulation 72 Relevant breaches or failuresC1I1

makes a Customs declaration for a special procedure M1 but the person has no entitlement to make it; or

breaches any requirement relating to the procedure.

breaches the terms of the declaration for an outward processing procedure;

breaches any other requirement in relation to the procedure; or

in the case of goods being processed for any other purpose except for their repair without charge, imports the goods not in accordance with the procedure.

section 5(1)(b) of the Act (presentation of goods to Customs on import where required); or

section 35(2) of the Act (export of goods in accordance with the applicable export provisions).

paragraph 1(5) of Schedule 1 to the Act (Customs declaration not made within the 90 day period);

paragraph 3(4) of Schedule 1 to the Act (Customs declaration not made before goods are imported); or

regulation 11(2) (goods treated as not presented and to which section 5(1) of the Act applies).