The Customs Safety and Security (Penalty) Regulations 2019

Regulation 3

SCHEDULE

Column 1	Column 2	Column 3
Description of Relevant Safety and Security Rule	Description of Person Liable	Maximum Penalty for contravention
Authorised Economic Operators.
Articles 23(2) and 38(2)(b) of the Code.	Holder of the decision.	£2,500
The holder of a decision granting an authorisation of an authorised economic operator for security and safety must inform the customs authorities without delay of any factor arising after the decision was taken, which may influence its continuation or content.
Entry Summary Declarations.
Article 127 of the Code, Articles 104 to 111 of the Delegated Regulation and Articles 182 and 183 of the Implementing Regulation.	The carrier.	£1,000
Goods brought into the customs territory of the Union must be covered by an entry summary declaration. The entry summary declaration must be lodged electronically at the customs office of first entry within a specified time limit.
Article 127(5) of the Code and Annex B of the Delegated Regulation.	The declarant.	£1,000
The entry summary declaration must contain the particulars necessary for risk analysis for safety and security purposes.
Article 189 of the Implementing Regulation.	The operator of the active means of transport.	£1,000
Where a sea-going vessel or an aircraft entering the customs territory of the Union is diverted and is expected to arrive first at a customs office in a Member State not indicated in the entry summary declaration, the operator of that means of transport must inform the customs office indicated in the entry summary declaration as the customs office of first entry of that diversion.
Exit Summary Declarations.
Articles 263 and 271 of the Code and Articles 244 and 245 of the Delegated Regulation.	The carrier.	£1,000
Goods to be taken out of the customs territory of the Union, where a customs declaration or a re-export declaration is not lodged, must be covered by an exit summary declaration to be lodged at the appropriate customs office within a specific time limit before the goods are taken out of the customs territory of the Union.
Articles 263(3), 263(4) and 271(3) of the Code and Annex B of the Delegated Regulation.	The declarant.	£1,000
The exit summary declaration must contain the particulars necessary for risk analysis for safety and security purposes.