Regulation 4 Amendment of the Statistics of Trade (Customs and Excise) Regulations 1992

After paragraph (7) of regulation 6 (offences and evidence) insert—

“(9)

Liability to a penalty under paragraphs (1) and (2) does not arise in relation to a failure under paragraph (1) of regulation 4 if a party satisfies the Commissioners that there is a reasonable excuse for the failure.

(10)

For the purposes of paragraph (8), where a party relies on any other person to do anything, that is not a reasonable excuse unless that party took reasonable care to avoid the relevant act or failure.”