# The Customs (Transitional Arrangements) (EU Exit) Regulations 2020, Regulation 5: Amendment of the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018

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

(1) The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 are amended as follows.
(2) In the text substituted by regulation 5(17) , under the heading “Customs Declarations”—
(a) after the entry for regulation 12(3) and (4) insert—
“
Regulation 29C(2)
Requirement to comply with the transitional EIDR simplified Customs declaration process as required by regulation 29C(2).
The primary declarant
£2,500.
Regulation 29C(8)
A primary declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional simplified Customs declaration.
The primary declarant
£2,500.
Regulation 29C(9)
An authorised declarant must make available for inspection by an HMRC officer by the end of the applicable period, any documents required to accompany the transitional supplementary Customs declaration.
The authorised declarant
£2,500.
Regulation 29E(1)
Requirement to allow access to transitional EIDR electronic system or provide information.
An eligible person who makes a transitional simplified Customs declaration must, when required to do so by an HMRC officer—
(a) allow access by the officer to the transitional EIDR electronic system operated by the person; or
(b) provide to the officer from that system such information, as the officer reasonably requires in order to verify transitional EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.
The eligible person
£2,500.
”;
(b) in the entry for regulation 32(1) omit “or the transitional authorised declarant”;
(c) in the entry for regulation 32(2)—
(i) omit “or a transitional authorised declarant”;
(ii) omit “or the transitional authorised declarant”;
(d) in the entry for regulation 37(5) or 37A(8)—
(i) omit “or 37A(8)”;
(ii) omit “or a transitional authorised declarant”;
(iii) omit “or the transitional authorised declarant”.

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Source: https://www.legislation.gov.uk/uksi/2020/1088/regulation/5 (the official version)
Page: https://openlegislation.uk/customs-transitional-arrangements-eu-exit-regulations-2020/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

