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The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024
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- UK Statutory Instruments
- 2024 No. 166
- PART 2
- Regulation 8
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Exceptions to liability to penalty
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8.—(1) A person is not liable to a penalty if the person satisfies—
(a)HMRC, or
(b)on appeal, the tribunal(1),
that there is a reasonable excuse for the failure to comply with the obligation to notify under regulation 4.
(2) For the purposes of paragraph (1), neither of the following is a reasonable excuse—
(a)that reliance was placed by the person on another person to perform any task;
(b)that the failure is attributable wholly or partly to the conduct of another person on whom reliance was so placed.
(3) Where a person is prosecuted for an offence by reason of conduct which includes the failure to comply with the obligation to notify under regulation 4, the person is not liable to a penalty.
(1)
The definition of “tribunal” in section 1 of CEMA 1979 was inserted by S.I. 2009/56.
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