Regulation 3 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

(1)

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

(2)

After the entry relating to regulation 16S of the Customs (Northern Ireland) (EU Exit) Regulations 2020 insert—

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Regulation 16Z6

Requirement 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.
The person required to make the notification. £2,500.

Regulation 16Z6(3)

Requirement to provide additional information if requested by an HMRC officer.
The person required to provide the additional information. £2,500.

Regulation 16Z10(1)

Requirement to keep and preserve records, in a form, and for a period, specified in a notice by HMRC.
The claimant or, where relevant, the principal. £1,000.

Regulation 16Z10(2)(b)

Requirement for an agent to provide specified documents to the claimant.
The agent. £1,000.

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Annotations

Footnotes

f1: S.I. 2003/3113, amended by S.I. 2009/3164, 2011/2534, 2015/636, 2018/483, 2018/1260, 2019/148, 2020/1431 and 2020/1629. There are other amending instruments, but none is relevant.

Regulation 16Z6 Requirement 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.	The person required to make the notification.	£2,500.
Regulation 16Z6(3) Requirement to provide additional information if requested by an HMRC officer.	The person required to provide the additional information.	£2,500.
Regulation 16Z10(1) Requirement to keep and preserve records, in a form, and for a period, specified in a notice by HMRC.	The claimant or, where relevant, the principal.	£1,000.
Regulation 16Z10(2)(b) Requirement for an agent to provide specified documents to the claimant.	The agent.	£1,000.