{
  "url": "https://openlegislation.uk/export-penalty-regulations-2003/regulation-6",
  "json_url": "https://openlegislation.uk/export-penalty-regulations-2003/regulation-6.json",
  "legislation": "uksi/2003/3102",
  "legislation_title": "The Export (Penalty) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/export-penalty-regulations-2003",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Demands for penalties",
  "text": "(1) Where a person is liable to a penalty under regulation 3, HMRC may give to that person or his representative a notice in writing (a “demand notice”) demanding payment of the amount due by way of penalty.\n(2) An amount demanded as due from a person or his representative in accordance with subsection (1) is recoverable as if it were an amount due from the person or, as the case may be, the representative as an amount of customs duty.\nThis paragraph is subject to—\n(a)any appeal under regulation 9 (appeals to tribunal); and\n(b)paragraph (3) below.\n(3) An amount so demanded is not recoverable if or to the extent that—\n(a) The demand has subsequently been withdrawn; or\n(b) The amount has been reduced under regulation 5.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 6 substituted (11.11.2011) by The Export (Penalty) (Amendment) Regulations 2011 (S.I. 2011/2512), regs. 1, 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 6(2)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 122"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/3102/regulation/6",
    "retrieved_at": "2026-10-29T05:41:20.352831+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."
}