{
  "url": "https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/regulation-8",
  "json_url": "https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/regulation-8.json",
  "legislation": "uksi/2024/166",
  "legislation_title": "The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Exceptions to liability to penalty",
  "text": "(1) A person is not liable to a penalty if the person satisfies—\n(a) HMRC, or\n(b) on appeal, the tribunal,\nthat there is a reasonable excuse for the failure to comply with the obligation to notify under regulation 4.\n(2) For the purposes of paragraph (1), neither of the following is a reasonable excuse—\n(a) that reliance was placed by the person on another person to perform any task;\n(b) that the failure is attributable wholly or partly to the conduct of another person on whom reliance was so placed.\n(3) Where a person is prosecuted for an offence by reason of conduct which includes the failure to comply with the obligation to notify under regulation 4, the person is not liable to a penalty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The definition of “tribunal” in section 1 of CEMA 1979 was inserted by S.I. 2009/56."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/166/regulation/8",
    "retrieved_at": "2026-10-28T21:34:46.438340+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."
}