The Export (Penalty) (Amendment) Regulations 2011

Made20th October 2011

Laid before Parliament21st October 2011

Coming into force11th November 2011

The Commissioners for Her Majesty’s Revenue and Customs, being a Department designated for the purposes of section 2(2) of the European Communities Act 19721 in relation to customs matters of the European Communities2, in exercise of the powers conferred by that section, make the following Regulations.

Citation and Commencement1

These Regulations may be cited as the Export (Penalty) (Amendment) Regulations 2011 and come into force on 11th November 2011.

Amendment of the Export (Penalty) Regulations 2003

2

The Export (Penalty) Regulations 20033 are amended as follows.

3

In regulation 2, omit the definition of “the Act”.

4

In regulation 2, omit the definition of “the Commissioners”.

5

In regulations 4, 5, 6 and 7, for “the Commissioners”, substitute “HMRC”.

6

For the contents of the Schedule, substitute the following—

Column 1
Relevant Export Rule
Column 2
Description of Person liable
Column 3
Maximum Penalty
Article 161(2) of the Code4
With the exception of goods placed under the outward processing or transit procedure, all Community goods intended for export to be placed under the export procedure.
The exporter.
£1,000.
Article 59(1) of the Code
All goods intended to be placed under a customs procedure to be covered by a declaration for that procedure.
The exporter.
£1,000.
Article 62 of the Code
Declarations to:
a
be made on a form corresponding to the official specimen;
b
be signed and contain all the necessary particulars;
c
be accompanied by all the requisite documents.
The declarant.
£2,500.
Article 161(5) of the Code and Articles 789 and 790 of the Implementing Regulation5
Export declaration to be lodged at the customs office responsible for supervising:
a
the place where the exporter is established; or
b
the place where the sub-contractor is established (when so permitted by article 789);
c
when permitted by article 790, any competent office.
The declarant.
£1,000.
Article 182b of the Code6and Articles 592b and 592f of the Implementing Regulation7
Customs declaration to:
a
contain at least the particulars necessary for the summary declaration referred to in Article 182d(1);
b
be lodged within the time-limits laid down in articles 592b and 592f of the Implementing Regulation.
The declarant.
£1,000.
Article 795 of the Implementing Regulation8
Where goods requiring an export declaration leave the customs territory of the Community without an export declaration, declaration to be lodged retrospectively at the customs office competent for the place where the exporter is established.
The exporter.
£1,000.
Article 182c of the Code
Where customs declaration not required for goods leaving the customs territory, summary declaration to be lodged at the customs office of exit before goods are brought out of the customs territory.
The person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.
£1,000.
Articles 253(6) and 253(7) of the Implementing Regulation9
A person authorised for the simplified or local clearance procedure must:
a
comply with the relevant conditions, meet the relevant criteria and comply with the relevant obligations;
b
inform the authorising authorities of all factors arising after authorisation has been granted which may influence its continuation or content.
The authorised person.
£2,500.
Article 793 of the Implementing Regulation10, the Customs (Presentation of Goods for Export) Regulations 200311 and Article 183 of the Code
Goods released for export to:
a
be presented to customs at the customs office of exit;
b
leave the customs territory using the route prescribed by the customs authorities (if any) and in accordance with the procedures laid down by those authorities.
The declarant.
£2,500
The person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.
£2,500.
Article 796d(1) of the Implementing Regulation12
A carrier may not load goods for carriage out of the customs territory unless the information referred to under point (a) has been provided to the carrier.
The carrier shall notify the exit of the goods to the customs office of exit by providing the information referred to under point (a) unless that information is available to the customs authorities through existing commercial, port or transport systems or processes.
The carrier.
£2,500.
Article 796d(4) of the Implementing Regulation
Where goods declared for export are no longer destined to be brought out of the customs territory, the person who removes the goods from the customs office of exit for carriage to a place within that territory shall provide to the customs office of exit the information required under point (a) of Article 796d(1).
The person who removes the goods from the customs office of exit for carriage to a place within the customs territory.
£1,000.
Article 798 of the Implementing Regulation
Where goods which left the customs territory under cover of an ATA carnet are no longer intended to be reimported, an export declaration containing the particulars referred to in Annex 37 shall be presented to the customs office of export.
The exporter.
£1,000.
Article 841a of the Implementing Regulation13
When re-exportation is not subject to a customs declaration, an exit summary declaration shall be lodged in accordance with Articles 842a to 842e14 or, where Article 841a(2) applies, a notification of re-exportation in the prescribed form.
The person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.
£1,000.
Article 14 of the Code and section 23 of the Finance Act 199415
To provide to the customs authorities, upon request and within the prescribed time-limits, such documents, information and assistance as are needed for the purposes of applying customs legislation or which, in the case of a customs trader, relate to that person’s business.
The person of whom the request is made.
£1,000.
Article 16 of the Code and Regulations 3 to 5 and 9 of the Customs Traders (Accounts and Records Regulations) 199516
To keep the prescribed documents and records in the prescribed manner for the prescribed period.
In a case falling within article 16 of the Code, any person involved in the operation concerned.
£1,000.
In the case of a customs trader, that customs trader.
£1,000.

Column 1 Relevant Export Rule	Column 2 Description of Person liable	Column 3 Maximum Penalty
Article 161(2) of the Code4
With the exception of goods placed under the outward processing or transit procedure, all Community goods intended for export to be placed under the export procedure.	The exporter.	£1,000.
Article 59(1) of the Code
All goods intended to be placed under a customs procedure to be covered by a declaration for that procedure.	The exporter.	£1,000.
Article 62 of the Code
Declarations to: a be made on a form corresponding to the official specimen; b be signed and contain all the necessary particulars; c be accompanied by all the requisite documents.	The declarant.	£2,500.
Article 161(5) of the Code and Articles 789 and 790 of the Implementing Regulation5
Export declaration to be lodged at the customs office responsible for supervising: a the place where the exporter is established; or b the place where the sub-contractor is established (when so permitted by article 789); c when permitted by article 790, any competent office.	The declarant.	£1,000.
Article 182b of the Code6and Articles 592b and 592f of the Implementing Regulation7
Customs declaration to: a contain at least the particulars necessary for the summary declaration referred to in Article 182d(1); b be lodged within the time-limits laid down in articles 592b and 592f of the Implementing Regulation.	The declarant.	£1,000.
Article 795 of the Implementing Regulation8
Where goods requiring an export declaration leave the customs territory of the Community without an export declaration, declaration to be lodged retrospectively at the customs office competent for the place where the exporter is established.	The exporter.	£1,000.
Article 182c of the Code
Where customs declaration not required for goods leaving the customs territory, summary declaration to be lodged at the customs office of exit before goods are brought out of the customs territory.	The person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.	£1,000.
Articles 253(6) and 253(7) of the Implementing Regulation9
A person authorised for the simplified or local clearance procedure must: a comply with the relevant conditions, meet the relevant criteria and comply with the relevant obligations; b inform the authorising authorities of all factors arising after authorisation has been granted which may influence its continuation or content.	The authorised person.	£2,500.
Article 793 of the Implementing Regulation10, the Customs (Presentation of Goods for Export) Regulations 200311 and Article 183 of the Code
Goods released for export to: a be presented to customs at the customs office of exit; b leave the customs territory using the route prescribed by the customs authorities (if any) and in accordance with the procedures laid down by those authorities.	The declarant.	£2,500
The person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.	£2,500.
Article 796d(1) of the Implementing Regulation12
A carrier may not load goods for carriage out of the customs territory unless the information referred to under point (a) has been provided to the carrier. The carrier shall notify the exit of the goods to the customs office of exit by providing the information referred to under point (a) unless that information is available to the customs authorities through existing commercial, port or transport systems or processes.	The carrier.	£2,500.
Article 796d(4) of the Implementing Regulation
Where goods declared for export are no longer destined to be brought out of the customs territory, the person who removes the goods from the customs office of exit for carriage to a place within that territory shall provide to the customs office of exit the information required under point (a) of Article 796d(1).	The person who removes the goods from the customs office of exit for carriage to a place within the customs territory.	£1,000.
Article 798 of the Implementing Regulation
Where goods which left the customs territory under cover of an ATA carnet are no longer intended to be reimported, an export declaration containing the particulars referred to in Annex 37 shall be presented to the customs office of export.	The exporter.	£1,000.
Article 841a of the Implementing Regulation13
When re-exportation is not subject to a customs declaration, an exit summary declaration shall be lodged in accordance with Articles 842a to 842e14 or, where Article 841a(2) applies, a notification of re-exportation in the prescribed form.	The person who brings the goods out of the customs territory or who assumes responsibility for the carriage of the goods out of the customs territory.	£1,000.
Article 14 of the Code and section 23 of the Finance Act 199415
To provide to the customs authorities, upon request and within the prescribed time-limits, such documents, information and assistance as are needed for the purposes of applying customs legislation or which, in the case of a customs trader, relate to that person’s business.	The person of whom the request is made.	£1,000.
Article 16 of the Code and Regulations 3 to 5 and 9 of the Customs Traders (Accounts and Records Regulations) 199516
To keep the prescribed documents and records in the prescribed manner for the prescribed period.	In a case falling within article 16 of the Code, any person involved in the operation concerned.	£1,000.
In the case of a customs trader, that customs trader.	£1,000.

Dave HartnettMike ElandTwo of the Commissioners for Her Majesty’s Revenue and Customs20th October 2011

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Export (Penalty) Regulations 2003 (S.I. 2003/3102, “the 2003 Regulations”). The 2003 Regulations provide that, where a person of a prescribed description contravenes one of the rules listed in the Schedule, that person is liable to a penalty in the prescribed amount.

Regulation 3 removes the definition of “the Act” from regulation 2 of the 2003 Regulations, since that expression no longer appears in the remainder of the 2003 Regulations.

Regulation 4 removes the definition of “the Commissioners” from regulation 2 of the 2003 Regulations.

Regulation 5 substitutes “HMRC” for “the Commissioners” wherever that expression occurs in the 2003 Regulations, in order to produce consistency with the balance of the 2003 Regulations.

Regulation 6 substitutes the contents of the Schedule to the 2003 Regulations, disposing of those items which are redundant and amending the remainder so that they make more accurate reference to the relevant provisions. It also adds items concerning the requirements to provide and preserve relevant documents, together with such items as are rendered necessary by amendments to Council Regulation 2913/92/EEC (OJ No L 302, 19.10.92, p1) and Commission Regulation 2454/93/EEC (OJ No L 253, 11.10.93, p1).

A Tax Information and Impact Note covering this instrument has been published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.