# The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019, Regulation 10: Penalties

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

(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 is amended as follows.
(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—
“
Regulation 4(3C)
Notification of arrival:
Where 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).
The person responsible for giving the notification.
£2,500.
”

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Source: https://www.legislation.gov.uk/uksi/2019/486/regulation/10 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-provisions-eu-exit-regulations-2019/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.