Regulation 7 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003I1

The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003^f1 is amended as follows.

Under the heading “reliefs”^f2, at the end insert—

“

The Customs (Northern Ireland) (EU Exit) Regulations 2020
Regulation 16M Where 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.	The person required to make the notification.	£2,500.
Regulation 16S Requirement to keep and preserve records, in a form, and for a period, specified in a notice by HMRC.	The claimant and, where relevant, the principal.	£1,000.

”.