EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Statistics of Trade (Customs and Excise) Regulations 1992 (“The Regulations”).
They amend the date on which a supplementary declaration must be made each month and require that declaration to be made by electronic communication.
Regulation 1 provides for citation and commencement.
Regulation 3 amends regulation 4 (supplementary declaration) of the Regulations to require the information contained in a supplementary declaration to be provided by electronic communication in the form specified by the Commissioners in a direction and amend the date each month on which the supplementary declaration must be made.
Regulation 4 amends regulation 6 (offences and evidence) of the Regulations to provide for a reasonable excuse for failing to provide the supplementary declaration in the prescribed manner.
Regulation 5 makes a consequential amendment to regulation 8 (offences and evidence) of the Regulations.
Regulation 6 omits the Schedule (forms of supplementary declaration) to the Regulations which contains the paper forms (arrivals and dispatches) used to make declarations delivered by post.
Two Tax Information and Impact Notes covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.