The Customs (Contravention of a Relevant Rule) Regulations 2003

F40Sections 20, 22 and 25 of the Act

Any condition or restriction attaching to any approval given under section 20, 22 or 25 of the Act.

The approved person.

£1,000.

Section 21(1) and (3)(b) of the Act

Except where permitted, not to cause, or permit, to land an aircraft other than at a customs and excise airport (which, in the case of flights departing the UK, must be as specified in the clearance application), except with Customs’ permission or for unavoidable cause.

The commander of the aircraft.

£2,500.

Section 21(2) of the Act

Except as permitted by Customs, not to bring into the United Kingdom, in an aircraft, at any place other than a customs and excise airport, goods being imported from within the customs territory.

The person bringing in the goods.

£2,500.

Section 21(3)(a) of the Act

Except where permitted, not to depart on a flight to a place or area outside the United Kingdom from any place in the United Kingdom other than a customs and excise airport.

The person departing.

£2,500.

Section 21(4)(a) of the Act

In the case of landing other than as permitted under sections 21(1) or (3), (a) to make immediate report (b) not to permit goods to be unloaded from the aircraft (c) not to permit any crew or passengers to leave its vicinity (d) to comply with any directions given by an officer.

The commander of the aircraft.

£2,500.

Section 21(4)(b) of the Act

In the case of landing other than as permitted under sections 21(1) or (3), no passenger or crew member to leave the immediate vicinity of the aircraft without the consent of an officer or constable.

The passenger or crew member in question.

£2,500.

Section 33(1) of the Act

To allow an officer to board and inspect an aircraft and all goods and documents carried in and relating to it.

The commander of the aircraft.

£2,500.

Section 33(2) of the Act

To permit an officer to enter and inspect an aerodrome.

The person in control of the aerodrome.

£2,500.

Section 33(3) of the Act

To keep the prescribed records of flights to and from that aerodrome; to permit an officer to make copies and take extracts from such records.

The person in control of the aerodrome.

£2,500.

Section 34(1) of the Act

Any instructions given under section 34(1) of the Act.

The commander of the aircraft.

£2,500.

The owner of the aircraft.

£2,500.

Report

Section 35(1) of the ActF5

To report in such form and manner containing such particulars as Customs direct.

The master.

£1,000

Person authorised by the master.

£1,000

Commander of the aircraft.

F33Ship’s Report, Importation and Exportation by Sea Regulations 1981:

Regulation 3F6

Completion of the forms directed by Customs under s. 35(1) by the master, or a person authorised by him (as Customs permit).

The master

£1,000

Person authorised by the master.

£1,000

Regulation 4F7

Delivery of a duly completed report:

The master.

£1,000

Person authorised by the master.

£1,000

Regulation 5F8

To retain on board as long as the ship remains within the limits of the port a copy of the form of report for inspection by an officer.

The master.

£1,000

F34Aircraft (Customs and Excise) Regulations 1981:

Regulation 4(1)F9

Commander of the aircraft.

£1,000

Section 35(6) of the ActF10

To answer all such question relating to:

The master.

£1,000

(a) the ship or aircraft;

Person authorised by the master.

£1,000

(b) the goods carried therein;

(c) the crew; and

Commander of the Aircraft

£1,000

(d) the voyage or flight

as put to him by the proper officer.

Section 35(7) of the ActF11

Where prior to report:

The master.

£1,000

Person authorised by the master.

£1,000

Commander of the aircraft.

£1,000

F41Section 64(1) of the Act

Except as permitted by Customs, no ship or aircraft requiring clearance under this section should depart from a port or customs and excise airport to a destination outside the member States and the Isle of Man, without a valid clearance.

The master of the ship.

£1,000.

The commander of the aircraft.

£1,000.

Section 71(1) of the Act

To deliver a report to the proper officer as directed.

The master of the ship.

£500.

Section 72(2) and (3)(b) of the Act

Any requirement made under section 72(2) or (3)(b) of the Act.

The master of the ship.

£500.

Section 77(1) of the Act

Any requirement made under section 77(1) of the Act.

The person of whom the requirement is made.

£1,000.

Section 78(1) of the Act

(a) A person (P) entering the United Kingdom must, at such place and in such manner as Customs may direct, declare any thing contained in P’s baggage or carried with P which P has obtained outside the United Kingdom and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs).

Any person.

£1,000.

(b) A person (P) entering the United Kingdom must, at such place and in such manner as Customs may direct, declare any thing contained in P’s baggage or carried with P which, being dutiable goods or chargeable goods, P has obtained in the United Kingdom without payment of duty or tax and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979.

Any person.

£1,000.

Section 158(1) and (3) of the Act

Provision and maintenance of appliances, facilities and fittings; keeping the appliances in an approved place; allowing use of the same at any time to a proper officer; all necessary assistance to be given.

The person on whom the obligation falls.

£1,000.

The Control of Movement of Goods Regulations 1984

Not to move or interfere with goods to which the Regulations apply other than in accordance with the Regulations.

The person moving or interfering with the goods.

£2,500.

Goods brought into the F23customs territory (United Kingdom)

F24F42F49Articles 16 and 127 of the Code and Articles 182 and 183 of the Implementing Regulation

Goods brought into the customs territory to be covered by an entry summary declaration, lodged electronically within the applicable time-limits laid down in Articles 105 to 110 of the Delegated Regulation, at the customs office of entry unless otherwise permitted, containing the particulars set out in Annex B to the Delegated Regulation, and completed in accordance with the explanatory notes to that Annex.

The carrier (as defined in Article 5(40) of the Code) or a person mentioned in paragraph (a) or (b) of Article 127(4) of the Code.

£1,000.

The person on whom the obligation to provide particulars falls under Article 112 or 113 of the Delegated Regulation.

£1,000.

F50Article 189 of the Implementing Regulation

Where an active means of transport entering the customs territory 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 at the customs office of the first entry of that diversion.

The operator of the active means of transport.

£2,500.

F51Article 133 of the Code and Article 189 of the Implementing Regulation

The diversion notification must contain the particulars set out in Annex B (dataset G1) to the Delegated Regulation.

The operator of the active means of transport.

£1,000.

F52. . .

F52. . .

F52. . .

F53Article 133 of the Code

The operator of an active means of transport entering the customs territory or his agent must notify Customs of its arrival at the office of entry.

The operator of the active means of transport.

£2,500.

F54Article 133 of the Code

The notification of arrival must contain the particulars set out in Annex B (dataset G2) to the Delegated Regulation.

The operator of the active means of transport.

£1,000.

F55Article 145 of the Code

Non-Union goods presented to Customs must be covered by a temporary storage declaration containing all necessary particulars by the time of presentation of the goods to Customs.

The person who presents the goods.

£1,000.

F56Article 135 of the Code

Goods must be conveyed without delay to the customs office or other place designated or approved by Customs, or into a free zone, by the route specified and in accordance with any instructions of Customs.  

Person bringing the goods into the F23customs territory.

£1,000

Any person who assumes responsibility for the carriage of the goods after they have been brought into the F23customs territory.

£1,000

F57Article 137 of the Code

Pursuant to Article 137, to inform without delay the Customs of:

1. a

   the inability to comply with Article 135(1) due to unforeseen circumstances or force majeure; and

In respect of Article 137(1) the person bringing the goods into the customs territory or any person acting on behalf of that person.

£1,000

1. a

   the precise location of the goods where the unforeseen circumstances or force majeure does not result in the total loss of the goods.

In respect of Article 137(2), the person bringing the vessel or aircraft into the customs territory, or in the case of a vessel or aircraft covered by Article 135(6).

£1,000

Presentation of Goods to Customs

F25. . .

 F25. . .

 F25. . .

Regulation 3 of the Importation RegulationsF12

To notify Customs:

The person who brought the goods into the customs territory.

£1,000

The person who assumes responsibility for carriage of the goods following entry.

£1,000

F58Article 134(2) of the Code

To seek permission of the Customs before examination or sampling of goods in order to determine their tariff classification, customs value or customs status.

The person authorised to assign the goods a customs approved treatment or use.

£1,000

Any person able to present the goods or to have them presented.

£1,000

A person subject to a specific obligation in relation to goods being assigned to a customs approved treatment or use.

£1,000

Any person doing so on his behalf.

£1,000

F25. . .

F25. . .

 F25. . .

F59Article 140 of the Code

Goods shall:

1. a

   except in the event of imminent danger, only be unloaded or transhipped from the means of transport with the permission of Customs and in places designated or approved or;

2. b

   be unloaded and unpacked as required by Customs for the purposes of inspecting the goods and means of transport.

Where permission is not required, Customs must immediately be informed accordingly.

The person who brought the goods into the customs territory.

£1,000

The person who assumes responsibility for the carriage of the goods following entry into the Customs territory.

£1,000

The person responsible for the contravention of the Importation Regulations.

£1,000

F60Article 139(7) of the Code

Goods must not be removed from the place where they have been presented without permission of Customs.

The person who brought the goods into the customs territory.

£1,000

The person in whose name or on whose behalf the person who brought the goods into that territory acts.

£1,000

The person who assumed responsibility for carriage of the goods after they were brought into that territory.

£1,000

F26Directions made on 2 August 2011 under section 30 of the Act

No goods to which section 30 applies to be moved except:

1. a

   on the instructions of a proper officer;

2. b

   in the manner and under the conditions specified by a proper officer.

The declarant.

£1,000.

The person who moves the goods.

£1,000.

F61Article 149 of the Code

Non-Union goods in temporary storage must be placed under a customs procedure or re-exported within 90 days

The person who brought the goods into the customs territory.

£1,000

The person in whose name or on whose behalf the person who brought the goods into that territory acts.

£1,000

The person who assumed responsibility for carriage of the goods after they were brought into that territory.

£1,000

F62Article 147 of the Code

Goods in temporary storage must be stored only in temporary storage facilities or in other places designated or approved by Customs.

The person bringing the goods into the F23customs territory.

£1,000

The person who removed the goods from customs supervision.

£1,000

The person who participated in such removal.

£1,000

The person required to fulfil the obligations arising from temporary storage.

£1,000

Customs Declarations

F63Article 158 of the Code

Goods intended to be placed under a customs procedure, except for the free zone procedure, must be covered by a declaration.

Any person who is able to present the goods in question together with the documents required for the application of the rules governing the procedure.

£2,500

A specific person (where acceptance of a declaration imposes particular obligations on that specific person).

£2,500

An agent acting on his behalf.

£2,500

By a direct agent in the case of a specific person.

£2,500

F64Articles 162 and 163 of the Code and section 167(3) of the Act

Declarations must contain all the particulars necessary, and be accompanied by all the documents required, for the application of the provisions governing the customs procedure for which the goods are declared.

Any person who is able to present the goods in question together with the documents required for the application of the rules governing the customs procedure.

£2,500

A specific person (where acceptance of a declaration imposes particular obligations on that specific person).

£2,500

By an agent on his behalf.

£2,500

By a direct agent in the case of a specific person.

£2,500

F27F65Article 127(3) of the Code

The entry summary declaration must be lodged at the customs office of first entry, within a specific time-limit, before the goods are brought into the customs territory.

The declarant.

£1,000.

F13Authorised economic operators

F66Articles 23(2) and 38 of the Code

Customs must be informed of any factors, arising after the grant of the status of authorised economic operator, which may influence the continuation or content of the decision to grant that status.

The authorised economic operator.

£2,500.

F35Simplified and Local Procedures

F28F67Articles 23(1) & 23(2) of the Code and Articles 145 and 150 of the Delegated Regulation

A person authorised under Article 166(2) of the Code for the regular use of a simplified declaration must:

1. a

   comply with the relevant conditions, meet the relevant criteria and comply with the relevant obligations;

2. b

   inform Customs of all factors arising after authorisation has been granted which may influence its continuation or content.

The authorised person.

£2,500.

F29F68Article 166 of the Code

The simplified declaration or the document or documents permitted in lieu of it must:

1. a

   contain at least the particulars for a simplified declaration set out in Chapter 1 of Title XII of Annex A to the Delegated Regulation;

2. b

   be accompanied by all documents which may be required to secure the release of the goods to free circulation;

3. c

   bear a reference to any general release authorisation;

4. d

   where the goods are entered for the relevant procedure by means of an entry in the records, bear the date of such entry.

A supplementary declaration must be furnished.

The declarant

£2,500.

F30. . .

 F30. . .

 F30. . .

F36. . .

 F36. . .

 F36. . .

Customs Procedure with Economic Impact

F69Articles 211, 218, 219 and 254 of the Code, Articles 265 to 266 of the Implementing Regulation and Articles 166 to 173 and 239 of the Delegated Regulation

To comply with a condition (including special conditions governing the procedure in question) of an immediately enforceable binding decision of Customs, in respect of an authorisation or transferred obligations for use of any special procedure referred to in Article 211(1) of the Code.

To notify Customs of all factors arising after the authorisation is granted and which may influence its continuation or content.

The person to whom the authorisation for use of any customs procedure with economic impact is issued.

£2,500

Any person to whom the conditions or obligations of a customs procedure with economic impact are transferred.

£2,500

Any authorised person.

£2,500

F70Article 214 of the Code and Article 178 of the Delegated Regulation

Appropriate records for goods placed under a special procedure must be kept in a form approved by Customs.

The holder of the authorisation.

£1,000

The holder of the procedure.

£1,000

Any person carrying on an activity involving the storage, working or processing of goods, or the sale or purchase of goods in a free zone.

£1,000

End Use

F71Article 254 of the Code and Article 239 of the Delegated Regulation

To comply with a condition of an immediately enforceable binding decision of Customs in respect of an authorisation or a transferred obligation under F72the end-use procedure referred to in Article 254 of the Code.

The person to whom the authorisation for End Use is issued.

£2,500

Free Zones

F73Articles 22, 23, 243 and 244 to 249 of the Code

To comply with a condition of an immediately enforceable binding decision of Customs in respect of an approval for a free zone.

The person to whom the approval for a free zone has been granted.

£2,500

F74. . .

 F74. . .

 F74. . .

Transit

F14Customs status of goods and Community transit

F75Article 233(1)(c) of the Code

To provide a guarantee.

F76The holder of the transit procedure.

 £2,500.

F77Article 233(1)(a) and (b) and (3) of the Code

(a) present the goods intact and the required information at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by Customs to ensure their identification;

(b) observe the provisions relating to the Union transit procedure.

The holder of the transit procedure.

£2,500

A carrier or recipient of goods who accepts the goods knowing they are moving under Union transit.

£2,500

The holder of the transit procedure.

£2,500

F37. . .

 F37. . .

 F37. . .

F38. . .

F38. . .

F38. . .

F78Article 153(2) of the Code and paragraph 25 of Annex 72-04 to the Implementing Regulation

Obligation for T2L or other commercial documents to contain the endorsement “signature waived” in place of the authorised consignor’s signature.

The authorised consignor.

£2,500.

F79Article 320(4) of the Implementing Regulation as it applies to Article 204 of that Regulation

Obligation to notify all offences and irregularities to the customs authorities.

The shipping company.

£2,500.

F80Article 304(1) of the Implementing Regulation

The goods together with the Movement Reference Number (MRN) of the transit declaration must be presented at each customs office of transit.

The carrier.

£2,500.

F81Article 305(1) of the Implementing Regulation

In the circumstances described in Article 305(1)(a) to (e) (prescribed itinerary changed, seals broken, goods transferred to another means of transport, goods unloaded, or an incident which may affect the ability of the holder of the procedure or carrier to comply with his obligations) of the Implementing Regulation, to present the goods together with the Movement Reference Number (MRN) of the transit declaration to the nearest customs authority of the Member State in whose territory the means of transport is located.

The carrier.

£2,500

F82Article 306(1) of the Implementing Regulation

To present the goods, the Movement Reference Number (MRN) and any information required by Customs at the office of destination during the official opening hours; or, where allowed by the office of destination and at the request and expense of the party concerned, outside the official opening hours or at any other place.

The holder of the transit procedure.

£2,500

The carrier.

£2,500

F83Articles 22 and 233(4) of the Code and Articles 313 to 320 of the Implementing Regulation

To comply with conditions of authorisation set out by Customs (including conditions for operation and control methods) for the use of simplifications regarding the placing of goods under the Union transit procedure.

The holder of the transit procedure.

£2,500

The consignee.

F84Article 23(2) of the Code

Customs must be informed of any factors arising after the decision was taken which may influence its continuation or content.

The authorisation holder.

£2,500.

F85Article 315 of the Implementing Regulation

Obligation to:

(a) notify immediately the customs office of destination of the arrival of the goods and inform it of any irregularities or incidents that occurred during transport;

(b) wait for permission from the customs office of destination before unloading the goods;

(c) enter, after unloading, the results of the inspection and any other relevant information relating to the unloading into the consignee’s records without delay;

(d) notify the customs office of destination of the results of the inspection of the goods and inform it of any irregularities no later than the third day following the day on which the consignee receives permission to unload the goods.

The authorised consignee.

£2,500.

The authorised consignee.

£2,500.

The authorised consignee.

£2,500.

The authorised consignee.

£2,500.

F86Article 291(2) of the Implementing Regulation

The approval of Customs must be obtained for the acceptance of a paper based transit declaration in the event of a temporary failure within Article 291(1)(b) or (c) of the Implementing Regulation.

The holder of the transit procedure.

£2,500.

F87Paragraph 4 of Annex 72-04 to the Implementing Regulation

Following unavailability of the computerised system used by the holder of the procedure for lodging the Union transit declaration data by means of electronic data-processing techniques, or of the electronic connection between that computerised system and the electronic transit system, Customs must be informed when it becomes available again.

The holder of the transit procedure.

£2,500.

F88Paragraph 12 of Annex 72-04 to the Implementing Regulation

Under the business continuity procedure, to present a transit advice note in the required form to each office of transit.

The carrier.

£2,500.

F89Paragraph 26 of Annex 72-04 to the Implementing Regulation

Under the business continuity procedure: (a) the customs office of destination must be informed of the arrival of the goods; (b) copies 4 and 5 of the SAD that accompanied the goods, or the copy of the TAD/TSAD that accompanied the goods, indicating the date of arrival, the condition of any seals affixed and any irregularity, must be delivered to the customs office of destination.

The authorised consignee.

£2,500.

F15Provisions concerning bananas

F39. . .

F39. . .

F39. . .

F90Article 163(3) of the Code, Article 251 of the Implementing Regulation and Article 155 of the Delegated Regulation

To draw up a banana weighing certificate in accordance with the required procedure and in the required form.

Authorised weigher.

£2,500.

Information and Records

Article F9115 of the Code and section 23 of the 1994 Act

Any obligation to provide, furnish, or produce information or documents to Customs (whether subject to time limit or reasonable demand) in such form as may reasonably be required for examination, copying or making extracts or removal for such purposes and whether for a reasonable or specified period.

The person directly or indirectly involved in the customs operation concerned for the purposes of trade in goods.

£1,000

Any person carrying on a trade or business within the meaning of section 20 of the 1994 Act.

£1,000

F43Article F9251 of the Code, the Customs Traders (Accounts and Records) Regulations 1995

To keep and preserve records F93as required by Article 51(1) of the Code and by the Regulations.

The person upon whom the obligation falls.

£1,000.

Assistance in Examination of goods