# The Statistics of Trade (Customs and Excise) Regulations 1992, Regulation 6: Offences and evidence

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

(1) If any person required to deliver a supplementary declaration in accordance with these Regulations fails to do so he shall be liable on summary conviction to a penalty not exceeding level 4 on the standard scale.
(2) Any failure to deliver a supplementary declaration includes a failure to provide such supplementary declaration in the form and manner required by these Regulations ....
(3) Subject to paragraph (4) below, for the purpose of the rules against charging more than one offence in the same information—
(a) failure to deliver one or more supplementary declarations of trade in goods dispatched to ... Member States for any given reference period shall constitute one offence; and
(b) failure to deliver one or more supplementary declarations of trade in goods arriving from ... Member States for any given reference period shall constitute one offence.
(4) If the failure in respect of which a person is convicted under paragraph (1) above is continued after the conviction he shall be guilty of a further offence and may on summary conviction thereof be punished accordingly.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) In any proceedings for an offence mentioned in this regulation it shall be a defence for the accused to prove that he took all reasonable precautions and exercised all due diligence to avoid the commission of such an offence by himself, any person under his control or any person to whom he transferred the task of providing information in accordance with and subject to Article 7(2) of the establishing Regulation.
(8) 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.
(9) 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.

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Source: https://www.legislation.gov.uk/uksi/1992/2790/regulation/6 (the official version)
Page: https://openlegislation.uk/statistics-of-trade-customs-and-excise-regulations-1992/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.