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

• Citation: S.I. 2011/2534
• Sections: 12

Section 1 Citation and Commencement

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

Section 2 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

The Customs (Contravention of a Relevant Rule) Regulations 2003 are amended as follows.

Section 3 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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

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

Section 4 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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 Commissioners , 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.

Section 5 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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

Section 6 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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

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.

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.

Section 7 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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”.

Section 8 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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

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

on the instructions of a proper officer;

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

Section 9 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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

The customs declaration must be lodged at one of the following customs offices:

the customs office responsible for the place of presentation;

the customs office responsible in the place where the exporter is established or from which the goods are exported.

Section 10 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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

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

Section 11 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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

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

contain at least the particulars for a simplified declaration set out in Annex 30A;

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

bear a reference to any general release authorisation;

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.

Section 12 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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