{
  "url": "https://openlegislation.uk/export-penalty-amendment-regulations-2011/regulation-6",
  "json_url": "https://openlegislation.uk/export-penalty-amendment-regulations-2011/regulation-6.json",
  "legislation": "uksi/2011/2512",
  "legislation_title": "The Export (Penalty) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/export-penalty-amendment-regulations-2011",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Export (Penalty) Regulations 2003",
  "text": "For the contents of the Schedule, substitute the following—\n“\nColumn 1\nRelevant Export Rule\nColumn 2\nDescription of Person liable\nColumn 3\nMaximum Penalty\nArticle 161(2) of the Code\nWith the exception of goods placed under the outward processing or transit procedure, all Community goods intended for export to be placed under the export procedure.\nThe exporter.\n£1,000.\nArticle 59(1) of the Code\nAll goods intended to be placed under a customs procedure to be covered by a declaration for that procedure.\nThe exporter.\n£1,000.\nArticle 62 of the Code\nDeclarations to:\n(a) be made on a form corresponding to the official specimen;\n(b) be signed and contain all the necessary particulars;\n(c) be accompanied by all the requisite documents.\nThe declarant.\n£2,500.\nArticle 161(5) of the Code and Articles 789 and 790 of the Implementing Regulation\nExport declaration to be lodged at the customs office responsible for supervising:\n(a) the place where the exporter is established; or\n(b) the place where the sub-contractor is established (when so permitted by article 789);\n(c) when permitted by article 790, any competent office.\nThe declarant.\n£1,000.\nArticle 182b of the Code and Articles 592b and 592f of the Implementing Regulation\nCustoms declaration to:\n(a) contain at least the particulars necessary for the summary declaration referred to in Article 182d(1);\n(b) be lodged within the time-limits laid down in articles 592b and 592f of the Implementing Regulation.\nThe declarant.\n£1,000.\nArticle 795 of the Implementing Regulation\nWhere goods requiring an export declaration leave the customs territory of the Community without an export declaration, declaration to be lodged retrospectively at the customs office competent for the place where the exporter is established.\nThe exporter.\n£1,000.\nArticle 182c of the Code\nWhere customs declaration not required for goods leaving the customs territory, summary declaration to be lodged at the customs office of exit before goods are brought out of the customs territory.\nThe person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.\n£1,000.\nArticles 253(6) and 253(7) of the Implementing Regulation\nA person authorised for the simplified or local clearance procedure must:\n(a) comply with the relevant conditions, meet the relevant criteria and comply with the relevant obligations;\n(b) inform the authorising authorities of all factors arising after authorisation has been granted which may influence its continuation or content.\nThe authorised person.\n£2,500.\nArticle 793 of the Implementing Regulation, the Customs (Presentation of Goods for Export) Regulations 2003 and Article 183 of the Code\nGoods released for export to:\n(a) be presented to customs at the customs office of exit;\n(b) leave the customs territory using the route prescribed by the customs authorities (if any) and in accordance with the procedures laid down by those authorities.\nThe declarant.\n£2,500\nThe person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.\n£2,500.\nArticle 796d(1) of the Implementing Regulation\nA carrier may not load goods for carriage out of the customs territory unless the information referred to under point (a) has been provided to the carrier.\nThe carrier shall notify the exit of the goods to the customs office of exit by providing the information referred to under point (a) unless that information is available to the customs authorities through existing commercial, port or transport systems or processes.\nThe carrier.\n£2,500.\nArticle 796d(4) of the Implementing Regulation\nWhere goods declared for export are no longer destined to be brought out of the customs territory, the person who removes the goods from the customs office of exit for carriage to a place within that territory shall provide to the customs office of exit the information required under point (a) of Article 796d(1).\nThe person who removes the goods from the customs office of exit for carriage to a place within the customs territory.\n£1,000.\nArticle 798 of the Implementing Regulation\nWhere goods which left the customs territory under cover of an ATA carnet are no longer intended to be reimported, an export declaration containing the particulars referred to in Annex 37 shall be presented to the customs office of export.\nThe exporter.\n£1,000.\nArticle 841a of the Implementing Regulation\nWhen re-exportation is not subject to a customs declaration, an exit summary declaration shall be lodged in accordance with Articles 842a to 842e or, where Article 841a(2) applies, a notification of re-exportation in the prescribed form.\nThe person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.\n£1,000.\nArticle 14 of the Code and section 23 of the Finance Act 1994\nTo provide to the customs authorities, upon request and within the prescribed time-limits, such documents, information and assistance as are needed for the purposes of applying customs legislation or which, in the case of a customs trader, relate to that person’s business.\nThe person of whom the request is made.\n£1,000.\nArticle 16 of the Code and Regulations 3 to 5 and 9 of the Customs Traders (Accounts and Records Regulations) 1995\nTo keep the prescribed documents and records in the prescribed manner for the prescribed period.\nIn a case falling within article 16 of the Code, any person involved in the operation concerned.\n£1,000.\nIn the case of a customs trader, that customs trader.\n£1,000.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“The Code” is defined in regulation 2 of S.I. 2003/3113 to mean Council Regulation (EEC) No 2913/92 (OJ No L 302, 19.10.92, p1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“The Implementing Regulation” is defined in regulation 2 of S.I. 2003/3113 to mean Commission Regulation (EC) No 2454/93 (OJ No L 253, 11.10.93, p1)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Articles182b to 182d of the Code were inserted by Article 1.16 of European Parliament and Council Regulation (EC) No 648/2005 (OJ No L 117, 04.05.2005, p13)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Articles 592b to 592g were inserted by Article 1.47 of Commission Regulation (EC) No 1875/2006 (OJ No L 360, 19.12.2006, p64)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Article 795 was inserted by Article 1.55 of Commission Regulation (EC) No 1875/2006."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Articles 253(4)-253(8) of the Implementing Regulation were inserted by Article 1.5 of Commission Regulation (EC) No 1192/2008 (OJ No L 329 6.12.2008 p1)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Article 793 was inserted by Article 1.53 of Commission Regulation (EC) No 1875/2006. It was amended by Article 1.20 of Commission Regulation (EU) No 430/2010 (OJ No L 125, 21.5.2010, p10)."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "S.I. 2003/467, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Article 796d was inserted by Article 1.57 of Commission Regulation (EC) No 1875/2006. It was amended by Article 1.24 of Commission Regulation (EU) No 430/2010."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "Article 841a was inserted by Article 1.63 of Commission Regulation (EC) No 1875/2006. It was substituted by Article 1.27 of Commission Regulation (EU) No 430/2010."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "Articles 842a to 842e were inserted by Article 1.65 of Commission Regulation (EC) No 1875/2006. Article 842a was substituted by Article 1.28 of Commission Regulation (EU) No 430/2010."
    },
    {
      "type": "footnote",
      "label": "f12",
      "text": "1994 c. 9."
    },
    {
      "type": "footnote",
      "label": "f13",
      "text": "S.I. 1995/1203."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2512/regulation/6",
    "retrieved_at": "2026-10-29T01:52:52.314822+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."
}