# The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 21: Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

Extent: E+W+S+N.I.

(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 is amended as follows.
(2) Under the heading “reliefs” after the entry for “CTC, TIR and UK Transit ” insert—
“
The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Regulation 7(1)
Requirement to comply with a relief condition contained in the section of the UK Reliefs document (as defined in regulation 2(1) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020) in relation to which a claim for relief is granted.
The person to whom the described condition is stated to apply.
£1,000.
Regulation 18
Where a claim for relief is granted and a relief condition applies to a person, if a breach of the condition occurs, the person must notify HMRC as soon as possible of details of the breach including when it occurred or first commenced to occur and make the notification in such form and accompany it with such additional information as HMRC may provide by notice.
The person required to make the notification.
£2,500.
”

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Source: https://www.legislation.gov.uk/uksi/2020/1431/regulation/21 (the official version)
Page: https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.