# The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024, Regulation 8: Exceptions to liability to penalty


(1) A person is not liable to a penalty if the person satisfies—
(a) HMRC, or
(b) on appeal, the tribunal,
that there is a reasonable excuse for the failure to comply with the obligation to notify under regulation 4.
(2) For the purposes of paragraph (1), neither of the following is a reasonable excuse—
(a) that reliance was placed by the person on another person to perform any task;
(b) that the failure is attributable wholly or partly to the conduct of another person on whom reliance was so placed.
(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.

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Source: https://www.legislation.gov.uk/uksi/2024/166/regulation/8 (the official version)
Page: https://openlegislation.uk/customs-preferential-trade-arrangements-error-in-evidence-of-origin-regulations-2024/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.