# The Customs Safety and Security (Penalty) Regulations 2019, Regulation 4: Exceptions from liability to a penalty

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

(1) A person is not liable to a penalty if the person or that person's representative satisfies—
(a) HMRC; or
(b) on appeal, the tribunal;
that there is a reasonable excuse for the conduct that contravened a relevant safety and security rule.
(2) For the purposes of paragraph (1) it is not a reasonable excuse that the contravention is attributed, in whole or in part, to the conduct of a person on whom reliance to perform any task was placed.
(3) Where, by reason of conduct falling within regulation 3(1), a person is prosecuted for an offence that conduct does not give rise to liability to a penalty.

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Source: https://www.legislation.gov.uk/uksi/2019/121/regulation/4 (the official version)
Page: https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.