2011 No. 2534

Customs

The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2011

Made24th October 2011

Laid before the House of Commons25th October 2011

Coming into force15th November 2011

The Treasury, in exercise of the powers conferred by sections 24(3), 26(1) to (5), (8), (9) and 41(1) of the Finance Act 20031, make the following Regulations:

Citation and Commencement1

These Regulations may be cited as the Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2011 and come into force on 15th November 2011.

Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

2

The Customs (Contravention of a Relevant Rule) Regulations 20032 are amended as follows.

3

In regulation 2 (Interpretation), insert in the appropriate place—

“customs territory” has the meaning given by Article 3 of the Code3 to “customs territory of the Community”;

4

After regulation 3(6), add—

7
Where a person is liable to a penalty under these Regulations and the conduct giving rise to the liability continues after the date specified in a notice in writing given to that person by the Commissioners4, that continuation of the conduct—
a
shall constitute a further contravention of the same rule; and
b
shall make that person liable to a separate penalty accordingly.

5

In the Schedule, for references to “customs territory of the Community” and “Community customs territory” substitute “customs territory”.

6

In the Schedule, above the first entry (Article 40 of the Code) under the heading “Goods brought into the customs territory of the Community (United Kingdom)”, insert the following—

Column 1
Description of Relevant Rule / Relevant Rule of a description
Column 2
Person of a description
Column 3
Penalty for contravention
Articles 36a and 36b of the Code5 and Articles 183, 184a and 184c of the Implementing Regulation6
Goods brought into the customs territory must be covered by a summary declaration.
The declaration must be lodged electronically.
The declaration must be lodged at the customs office of entry unless otherwise permitted.
The declaration must be lodged within the time-limits laid down in Articles 184a and 184c of the Implementing Regulation.
The declaration must contain the particulars set out in Annex 30A of the Implementing Regulation and be completed in accordance with the explanatory notes to that Annex.
The person who brings the goods into the customs territory.
£1,000.
The person on whom the obligation to lodge the declaration falls in accordance with Article 183(b) or 183(c) of the Implementing Regulation.
£1,000.
The person who submits the summary declaration.
£1,000.
Article 183d(1) of the Implementing Regulation7 – first sentence
The operator of an active means of transport entering the customs territory must (except in the circumstances identified in article 183a) submit a ‘diversion request’ message if that means of transport arrives first at a customs office in a member state not declared on the Entry Summary Declaration.
The operator of the active means of transport.
£2,500.
Article 183d(1) of the Implementing Regulation – second sentence
The diversion request message must contain the particulars set out in Annex 30 of the Implementing Regulation.
The operator of the active means of transport.
£1,000.
Article 184 of the Implementing Regulation8
Goods covered by a summary declaration which have not been unloaded and have not yet been assigned a customs-approved treatment or use must be re-presented intact whenever the Customs so require.
The person who has made the summary declaration.
£1,000.
Any person who holds the goods after they have been unloaded in order to move or store them.
£1,000.
Article 184g of the Implementing Regulation9 – first sentence
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.
Article 184g of the Implementing Regulation – second sentence
The notification must contain all the particulars necessary for the identification of the entry summary declarations lodged in respect of all goods carried on that means of transport.
The operator of the active means of transport.
£1,000.
Article 186 of the Implementing Regulation
Non-Community goods presented to Customs shall be covered by a summary declaration for temporary storage in the form prescribed by Customs.
The declaration must be lodged no later than at presentation.
The person who presents the goods.
£1,000.

Column 1 Description of Relevant Rule / Relevant Rule of a description	Column 2 Person of a description	Column 3 Penalty for contravention
Articles 36a and 36b of the Code5 and Articles 183, 184a and 184c of the Implementing Regulation6
Goods brought into the customs territory must be covered by a summary declaration. The declaration must be lodged electronically. The declaration must be lodged at the customs office of entry unless otherwise permitted. The declaration must be lodged within the time-limits laid down in Articles 184a and 184c of the Implementing Regulation. The declaration must contain the particulars set out in Annex 30A of the Implementing Regulation and be completed in accordance with the explanatory notes to that Annex.	The person who brings the goods into the customs territory.	£1,000.
The person on whom the obligation to lodge the declaration falls in accordance with Article 183(b) or 183(c) of the Implementing Regulation.	£1,000.
The person who submits the summary declaration.	£1,000.
Article 183d(1) of the Implementing Regulation7 – first sentence
The operator of an active means of transport entering the customs territory must (except in the circumstances identified in article 183a) submit a ‘diversion request’ message if that means of transport arrives first at a customs office in a member state not declared on the Entry Summary Declaration.	The operator of the active means of transport.	£2,500.
Article 183d(1) of the Implementing Regulation – second sentence
The diversion request message must contain the particulars set out in Annex 30 of the Implementing Regulation.	The operator of the active means of transport.	£1,000.
Article 184 of the Implementing Regulation8
Goods covered by a summary declaration which have not been unloaded and have not yet been assigned a customs-approved treatment or use must be re-presented intact whenever the Customs so require.	The person who has made the summary declaration.	£1,000.
Any person who holds the goods after they have been unloaded in order to move or store them.	£1,000.
Article 184g of the Implementing Regulation9 – first sentence
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.
Article 184g of the Implementing Regulation – second sentence
The notification must contain all the particulars necessary for the identification of the entry summary declarations lodged in respect of all goods carried on that means of transport.	The operator of the active means of transport.	£1,000.
Article 186 of the Implementing Regulation
Non-Community goods presented to Customs shall be covered by a summary declaration for temporary storage in the form prescribed by Customs. The declaration must be lodged no later than at presentation.	The person who presents the goods.	£1,000.

7

In the Schedule, omit the first (Article 40 of the Code) and fourth (Articles 43 and 44 of the Code, Article 183 of the Implementing Regulation and regulation 4 of the Importation Regulations) entries under the heading “Presentation of Goods to Customs”.

8

In the Schedule, after the sixth entry (Article 47 of the Code) under the heading “Presentation of Goods to Customs”, insert the following—

Column 1
Description of Relevant Rule / Relevant Rule of a description
Column 2
Person of a description
Column 3
Penalty for contravention
Directions made on 2 August 2011 under section 30 of the Act
No goods to which section 30 applies to be moved except:
a
on the instructions of a proper officer;
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.

Column 1 Description of Relevant Rule / Relevant Rule of a description	Column 2 Person of a description	Column 3 Penalty for contravention
Directions made on 2 August 2011 under section 30 of the Act
No goods to which section 30 applies to be moved except: a on the instructions of a proper officer; 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.

9

In the Schedule, after the last entry (Articles 62 and 77 of the Code, Article 199 of the Implementing Regulation and section 167(3) of the Act) under the heading “Customs Declarations”, insert the following—

Column 1
Description of Relevant Rule / Relevant Rule of a description
Column 2
Person of a description
Column 3
Penalty for contravention
Article 201 of the Implementing Regulation10
The customs declaration must be lodged at one of the following customs offices:
a
the customs office responsible for the place of presentation;
b
the customs office responsible in the place where the exporter is established or from which the goods are exported.
The declarant.
£1,000.

Column 1 Description of Relevant Rule / Relevant Rule of a description	Column 2 Person of a description	Column 3 Penalty for contravention
Article 201 of the Implementing Regulation10
The customs declaration must be lodged at one of the following customs offices: a the customs office responsible for the place of presentation; b the customs office responsible in the place where the exporter is established or from which the goods are exported.	The declarant.	£1,000.

10

In the Schedule, for the first entry (Articles 6 and 7 of the Code and Articles 260 to 262 of the Implementing Regulation) under the heading “Simplified Procedures”, substitute the following—

Column 1
Description of Relevant Rule / Relevant Rule of a description
Column 2
Person of a description
Column 3
Penalty for contravention
Articles 253(6) and 253(7) of the Implementing Regulation11
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 Customs of all factors arising after authorisation has been granted which may influence its continuation or content.
The authorised person.
£2,500.

Column 1 Description of Relevant Rule / Relevant Rule of a description	Column 2 Person of a description	Column 3 Penalty for contravention
Articles 253(6) and 253(7) of the Implementing Regulation11
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 Customs of all factors arising after authorisation has been granted which may influence its continuation or content.	The authorised person.	£2,500.

11

For the second (Article 76 of the Code and Article 199 of the Implementing Regulation) and third (Articles 199 and 260 of the Implementing Regulation) entries under the heading “Simplified Procedures”, substitute the following—

Column 1
Description of Relevant Rule / Relevant Rule of a description
Column 2
Person of a description
Column 3
Penalty for contravention
Articles 76 of the Code and Article 260 of the Implementing Regulation
The simplified declaration or the document or documents permitted in lieu of it must:
a
contain at least the particulars for a simplified declaration set out in Annex 30A;
b
be accompanied by all documents which may be required to secure the release of the goods to free circulation;
c
bear a reference to any general release authorisation;
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.

Column 1 Description of Relevant Rule / Relevant Rule of a description	Column 2 Person of a description	Column 3 Penalty for contravention
Articles 76 of the Code and Article 260 of the Implementing Regulation
The simplified declaration or the document or documents permitted in lieu of it must: a contain at least the particulars for a simplified declaration set out in Annex 30A; b be accompanied by all documents which may be required to secure the release of the goods to free circulation; c bear a reference to any general release authorisation; 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.

12

In the Schedule, omit the last entry (Article 261 of the Implementing Regulation) under the heading “Simplified Procedures”.

Michael FabricantAngela WatkinsonTwo of the Lords Commissioners of Her Majesty’s Treasury24th October 2011

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Customs (Contravention of a Relevant Rule) Regulations 2003 (S.I. 2003/3113, “the 2003 Regulations”). The 2003 Regulations provide that, where a person of a prescribed description contravenes a rule listed in the Schedule, that person is liable to a penalty in the prescribed amount.

Regulation 3 inserts into regulation 2 of the 2003 Regulations a definition of “customs territory” and regulation 5 substitutes that expression where appropriate throughout.

Regulation 4 provides that persistence in a contravention will constitute a separate contravention.

Regulation 6 inserts in the Schedule to the 2003 Regulations (“the Schedule”) new entries reflecting the introduction in Council Regulation (EEC) 2913/92 (OJ No L 302, 19.10.92, p1) (“the Community Customs Code”) and Commission Regulation (EC) 2454/93 (OJ No L 253, 11.10.93, p1) of new provisions concerned with entry summary declarations.

Regulation 7 revokes the first and fourth entries in the Schedule under the heading “Presentation of Goods to Customs”, the first because it is, in substance, duplicated by the entry which follows it (which refers to the relevant domestic implementing provisions) and the fourth because the relevant provisions of the Community Customs Code have been revoked.

Regulation 8 adds to the Schedule a new entry to provide for directions made under section 30 of the Customs and Excise Management Act concerning the movement of uncleared goods.

Regulation 9 adds to the Schedule a new entry in order to provide for the introduction in the Community Customs Code of a new provision concerned with the place where a customs declaration is to be lodged and the relevant time-limits.

Regulation 10 substitutes a new first entry in the Schedule under the “Simplified Procedures” heading, to make more precise reference to the relevant provisions.

Regulation 11 substitutes for the second and third entries in the Schedule under the “Simplified Procedures” heading a single new entry, which refers more precisely to the relevant provisions.

Regulation 12 revokes the last entry in the Schedule under the “Simplified Procedures” heading, since it does not properly describe a rule.

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.