The Export (Penalty) (Amendment) Regulations 2011

• Citation: S.I. 2011/2512
• Sections: 6

Section 1 Citation and Commencement

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

Section 2 Amendment of the Export (Penalty) Regulations 2003

The Export (Penalty) Regulations 2003 are amended as follows.

Section 3 Amendment of the Export (Penalty) Regulations 2003

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

Section 4 Amendment of the Export (Penalty) Regulations 2003

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

Section 5 Amendment of the Export (Penalty) Regulations 2003

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

Section 6 Amendment of the Export (Penalty) Regulations 2003

For the contents of the Schedule, substitute the following—

Column 1

Relevant Export Rule

Column 2

Description of Person liable

Column 3

Maximum Penalty

Declarations to:

be made on a form corresponding to the official specimen;

be signed and contain all the necessary particulars;

be accompanied by all the requisite documents.

Export declaration to be lodged at the customs office responsible for supervising:

the place where the exporter is established; or

the place where the sub-contractor is established (when so permitted by article 789);

when permitted by article 790, any competent office.

Customs declaration to:

contain at least the particulars necessary for the summary declaration referred to in Article 182d(1);

be lodged within the time-limits laid down in articles 592b and 592f of the Implementing Regulation.

A person authorised for the simplified or local clearance procedure must:

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

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

Goods released for export to:

be presented to customs at the customs office of exit;

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.

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.