{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-provisions-eu-exit-regulations-2019/regulation-10",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-provisions-eu-exit-regulations-2019/regulation-10.json",
  "legislation": "uksi/2019/486",
  "legislation_title": "The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-provisions-eu-exit-regulations-2019",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Penalties",
  "text": "(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 is amended as follows.\n(2) Under the heading “Presentation of Goods to Customs”, after the entries relating to regulation 4(1), (2) and (3) of the Customs (Import) (EU Exit) Regulations 2018 insert—\n“\nRegulation 4(3C)\nNotification of arrival:\nWhere a person is deemed to have notified HRMC under regulation 4(3A) , (3AB) or (3AC) and the Customs declaration in respect of the goods was not made using the EIDR procedure or the transitional EIDR procedure, the person must give a notification to HMRC that the goods have arrived in the United Kingdom which meets the requirements in regulation 4(3D).\nThe person responsible for giving the notification.\n£2,500.\n”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 10(2) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 6(3); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 10(2) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 7(3)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2003/3113, amended by S.I. 2009/3164, 2011/2534, 2015/636, 2018/483, 2018/1260 and 2019/148."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "The entries relating to regulations 4(1), (2) and (3) were inserted by regulation 16(b) of S.I. 2018/1260."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "Regulation 4(3C) was inserted by regulation 8(c) of S.I 2019/326."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 10 not in force at made date, see reg. 1(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/486/regulation/10",
    "retrieved_at": "2026-10-28T22:45:27.828076+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."
}