Guidance

Customs: schedule of contraventions from 1 April 2015 to 9 May 2018

Updated 1 December 2023

You can use the reason codes to find the rules under Schedule to SI 2003/3113. The terms used here match the definitions used in Regulation 2 of that instrument.

Report

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
001	23 December 2003	Section 35(1) of the Act To report in such form and manner containing such particulars as Customs direct.	The master (£1,000). Person authorised by the master (£1,000). Commander of the aircraft (£1,000).
002	23 December 2003	Ship’s Report, Importation and Exportation by Sea Regulations 1981, Regulation 3 Completion of the forms directed by Customs under s.35 (1) by the master, or a person authorised by him (as Customs permit).	The master (£1,000). Person authorised by the master (£1,000).
003	23 December 2003	Ship’s Report, Importation and Exportation by Sea Regulations 1981, Regulation 4 Delivery of a duly completed report: (a) to a boarding officer immediately on request; (b) to the place designated within three hours of the ship having reached its place of loading or unloading; or (c) on the expiration of twenty four hours following arrival within the limits of the port when a ship has not arrived at its place of loading or unloading.	The master (£1,000). Person authorised by the master (£1,000).
004	23 December 2003	Ship’s Report, Importation and Exportation by Sea Regulations 1981, Regulation 5 To retain on board as long as the ship remains within the limits of the port a copy of the form of report for inspection by an officer.	The master (£1,000).
005	23 December 2003	Aircraft (Customs and Excise) Regulations 1981, Regulation 4(1) Delivery to the proper officer of: (a) a General Declaration; (b) particulars of the goods on the aircraft; and (c) a list in duplicate of the stores on board the aircraft.	Commander of the aircraft (£1,000).
006	23 December 2003	Section 35(6) of the Act To answer all such questions relating to: (a) the ship or aircraft; (b) the goods carried therein; (c) the crew; and (d) the voyage or flight as put to him by the proper officer	The master (£1,000). Person authorised by the master (£1,000) Commander of the Aircraft (£1,000).
007	23 December 2003	Section 35(7) of the Act Where prior to report: (a) bulk is broken; (b) stowage of any goods is altered to facilitate; unloading of any part thereof before making report; (c) any part of the goods are staved, destroyed, thrown overboard; or (d) a container opened and no proper explanation is given to the satisfaction of Customs.	The master (£1,000). Person authorised by the master (£1,000). Commander of the aircraft (£1,000).
400	2 April 2015	Sections 20, 22 and 25 of the Act(f) Any condition or restriction attaching to any approval given under section 20, 22 or 25 of the Act	The approved person (£1,000).
401	2 April 2015	Section 21(1) and (3)(b) of the Act Except where permitted, not to cause, or permit, to land an aircraft other than at a customs and excise airport (which, in the case of flights departing the UK, must be as specified in the clearance application), except with Customs’ permission or for unavoidable cause.	The commander of the aircraft (£2,500).
402	2 April 2015	Section 21(2) of the Act Except as permitted by Customs, not to bring into the UK, in an aircraft, at any place other than a customs and excise airport, goods being imported from within the customs territory.	The person bringing in the goods (£2,500).
403	2 April 2015	Section 21(3)(a) of the Act Except where permitted, not to depart on a flight to a place or area outside the UK from any place in the UK other than a customs and excise airport.	The person departing (£2,500).
404	2 April 2015	Section 21(4)(a) of the Act In the case of landing other than as permitted under sections 21(1) or (3), (a) to make immediate report (b) not to permit goods to be unloaded from the aircraft (c) not to permit any crew or passengers to leave its vicinity (d) to comply with any directions given by an officer.	The commander of the aircraft (£2,500).
405	2 April 2015	Section 21(4)(b) of the Act In the case of landing other than as permitted under sections 21(1) or (3), no passenger or crew member to leave the immediate vicinity of the aircraft without the consent of an officer or constable.	The passenger or crew member in question (£2,500).
406	2 April 2015	Section 33(1) of the Act To allow an officer to board and inspect an aircraft and all goods and documents carried in and relating to it.	The commander of the aircraft (£2,500).
407	2 April 2015	Section 33(2) of the Act To permit an officer to enter and inspect an aerodrome.	The person in control of the aerodrome (£2,500).
408	2 April 2015	Section 33(3) of the Act To keep the prescribed records of flights to and from that aerodrome; to permit an officer to make copies and take extracts from such records.	The person in control of the aerodrome (£2,500).
409	2 April 2015	Section 34(1) of the Act(a) Any instructions given under section 34(1) of the Act.	The commander of the aircraft (£2,500) The owner of the aircraft (£2,500).
410	2 April 2015	Section 64(1) of the Act Except as permitted by Customs, no ship or aircraft requiring clearance under this section should depart from a port or customs and excise airport to a destination outside the member States and the Isle of Man, without a valid clearance.	The master of the ship (£1,000) The commander of the aircraft (£1,000).
411	2 April 2015	Section 71(1) of the Act To deliver a report to the proper officer as directed.	The master of the ship (£500)
412	2 April 2015	Section 72(2) and (3)(b) of the Act Any requirement made under section 72(2) or (3)(b) of the Act.	The master of the ship (£500).
413	2 April 2015	Section 77(1)(b) of the Act Any requirement made under section 77(1) of the Act.	The person of whom the requirement is made (£1,000).
414	2 April 2015	Section 78(1) of the Act (a) A person (P) entering the UK must, at such place and in such manner as Customs may direct, declare anything contained in P’s baggage or carried with P which P has obtained outside the UK and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs). (b) A person (P) entering the UK must, at such place and in such manner as Customs may direct, declare anything contained in P’s baggage or carried with P which, being dutiable goods or chargeable goods, P has obtained in the UK without payment of duty or tax and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979.	Any person (£1,000).
415	2 April 2015	Section 158(1) and (3) of the Act Provision and maintenance of appliances, facilities and fittings; keeping the appliances in an approved place; allowing use of the same at any time to a proper Officer; all necessary assistance to be given.	The person on whom the obligation falls (£1,000).
416	2 April 2015	The Control of Movement of Goods Regulations 1984 Not to move or interfere with goods to which the Regulations apply other than in accordance with the Regulations.	The person moving or interfering with the goods (£2,500).

Goods brought into the customs territory (UK)

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
020	23 December 2003	Article 38 of the Code To convey the goods to the customs office designated or free zone by the route specified, without delay and in accordance with the instructions of Customs.	Person bringing the goods into the customs territory (£1,000). Any person who assumes responsibility for the carriage of the goods after they have been brought into the customs territory (£1,000).
021	23 December 2003	Article 39 of the Code Pursuant to Article 39, to inform without delay the Customs of: (a) the inability to comply with Article 38(1) due to unforeseen circumstances or force majeure; and (b) the precise location of the goods where the unforeseen circumstances or ‘force majeure’ does not result in the total loss of the goods.	In respect of Article 39(1) the person bringing the goods into the customs territory (£1,000); or Any person who assumes responsibility for the carriage of the goods after they have been brought into the customs territory (£1,000). In respect of Article 39(2), the person bringing the vessel or aircraft into the customs territory, or in respect of either provision any other person acting in his place (£1,000).
022 (see footnote [footnote 1])	2 April 2015	Articles 36a and 36b of the Code and Articles 183, 184a and 184c of the Implementing Regulation Goods brought into the customs territory to be covered by a summary declaration, lodged within the applicable time-limits, by the prescribed means, to the prescribed office of entry and containing the requisite particulars.	Where a declaration has not been lodged, the person upon whom the obligation to lodge the declaration falls (£1,000). Where a declaration has been lodged, the person who lodges the declaration (£1,000).
024	15 November 2011	Article 183d(1) of the Implementing Regulation – 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).
023	15 November 2011	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).
025	15 November 2011	Article 184 of the Implementing Regulation 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).
026	15 November 2011	Article 184g of the Implementing Regulation – 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).
027	115 November 2011	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).
028	15 November 2011	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).

Presentation of goods to customs

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
031	23 December 2003	Regulation 3 of the Importation Regulations To notify Customs: (a) of the arrival of goods in the prescribed form or where approved, by computerised record capable of being printed out; and (b) to make such notification within three hours of the arrival of the ship at the wharf or aircraft at the airport, or if the customs office is closed within one hour following the reopening of the office.	The person who brought the goods into the customs territory (£1,000). The person who assumes responsibility for carriage of the goods following entry (£1,000).
032	23 December 2003	Article 42 of the Code To seek permission of Customs before examination or sampling of goods in order that they may be assigned a customs approved treatment or use.	The person authorised to assign the goods a customs approved treatment or use (£1,000). Any person able to present the goods or to have them presented (£1,000). A person subject to a specific obligation in relation to goods being assigned to a customs approved treatment or use (£1,000). Any person doing so on his behalf (£1,000).
034	23 December 2003	Article 46 of the Code Goods shall: (a) except in the event of imminent danger, only be unloaded or transhipped from the means of transport with the permission of Customs and in places designated or approved; or (b) be unloaded and unpacked as required by Customs for the purposes of inspecting the goods and means of transport. Where permission is not required, Customs shall be informed forthwith of the unloading or transhipment of the goods.	The person who brought the goods into the customs territory (£1,000). The person who assumes responsibility for the carriage of the goods following entry into the Customs territory (£1,000). The person responsible for the contravention of the Importation Regulations (£1,000).
035	23 December 2003	Article 47 of the Code Goods shall not be removed from their original position without permission of Customs.	The person who brought the goods into the customs territory (£1,000). The person who assumes responsibility for the carriage of goods following entry into the customs territory (£1,000).
DIR	2 August 2011	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).
036	23 December 2003	Articles 48 and 49 and 59 of the Code and Regulation 5 of the Importation Regs. Goods shall be assigned to a customs approved treatment or use within the period prescribed in Article 49. Entry to a customs approved treatment or use shall be effected by the delivery of an appropriate declaration presented to the proper officer pursuant to regulation 5.	The person who brought the goods into the customs territory (£1,000). The person who is able to present the goods to customs (£1,000). The importer within the meaning of the Act (£1,000).
037	23 December 2003	Article 51 of the Code Goods in temporary storage shall be stored only at places approved and under the conditions laid down by Customs. The provision of security where required by Customs.	The person bringing the goods into the customs territory (£1,000). The person who removed the goods from customs supervision (£1,000). The person who participated in such removal (£1,000). The person required to fulfil the obligations arising from temporary storage (£1,000).

Customs declarations

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
050	23 December 2003	Article 59 of the Code Goods intended to be placed under a customs procedure shall be covered by a declaration.	Any person who is able to present the goods in question together with the documents required for the application of the rules governing the procedure (£2,500). A specific person - where acceptance of a declaration imposes particular obligations on that specific person (£2,500). An agent acting on his behalf (£2,500). By a direct agent in the case of a specific person (£2,500).
051	23 December 2003	Articles 62 and 77 of the Code, Article 199 of the Implementing Regulation and Section 167(3) of the Act Declarations shall be: (a) made on a form corresponding to the official specimen prescribed for the purpose; (b) signed and contain all the particulars necessary for implementation of the provisions of the customs procedure; and (c) accompanied by all the documents required for implementation of the provisions of the customs procedure.	Any person who is able to present the goods in question together with the documents required for the application of the rules governing the customs procedure (£2,500). A specific person - where acceptance of a declaration imposes particular obligations on that specific person (£2,500). By an agent on his behalf (£2,500). By a direct agent in the case of a specific person (£2,500).
052	15 November 2011	Article 201 of the Implementing Regulation 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 (£2,500).

Authorised Economic Operators

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
061	24 September 2009	Article 14w of the Implementing Regulation To inform Customs of all factors arising after an Authorised Economic Operator certificate has been granted, which may influence its continuation or content.	The Authorised Economic Operator (£2,500).

Simplified and local procedures

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
080	15 November 2011	Articles 253(6) and 253(7) of the Implementing Regulation 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).
081	15 November 2011	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).

Customs procedure with economic impact

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
120 (see footnote [footnote 1])	2 April 2015	Articles 85 and 87 of the Code To comply with a condition (including special conditions governing the procedure in question) of an immediately enforceable binding decision of Customs, in respect of an authorisation or transferred obligations for use of any customs procedure with economic impact referred to in Articles 85 to 87a To notify Customs of all factors arising after the authorisation is granted and which may influence its continuation or content.	The person to whom the authorisation for use of any customs procedure with economic impact is issued (£2,500). Any person to whom the conditions or obligations of a customs procedure with economic impact are transferred (£2,500). Any authorised person (£2,500).
121 (see footnote [footnote 1])	2 April 2015	Articles 105 of the Code In respect of customs warehousing, the designated person shall keep stock records of all the goods placed under the customs warehousing procedure in the form approved by Customs.	The designated person (£1,000).

End use

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
150	23 December 2003	Articles 6, 7, 21, 82, 85 to 87 and 90 of the Code and Article 292 and 293 of the Implementing Regulation To comply with a condition of an immediately enforceable binding decision of Customs in respect of an authorisation or a transferred obligation under end-use referred to in Article 21 or 82.	The person to whom the authorisation for end use is issued (£2,500).

Free zones

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
170	23 December 2003	Articles 6, 7, 167 and 172 of the Code and Articles 800 and 801 of the Implementing Regulation To comply with a condition of an immediately enforceable binding decision of Customs in respect of an approval for a free zone.	The person to whom the approval for a free zone has been granted (£2,500).
171 (see footnote [footnote 1])	2 April 2015	Article 176 of the Code To keep stock records in the form approved by Customs.	The designated person (£1,000).

Community status of goods and Community transit

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
200	24 December 2009 (see footnote [footnote 1])	Article 96(1) and (2) of the Code Obligation to: (a) produce the goods intact at the customs office of destination by the prescribed time limit and duly observe the measures adopted by Customs to ensure identification of the goods; (b) observe the provisions relating to the Community transit procedures.	The principal to the transit operation (£2,500). A carrier or recipient of goods who accepts the goods knowing they are moving under Community transit (£2,500). The principal to the transit operation (£2,500).
201	24 December 2009 (see footnote [footnote 1])	Article 94(1) of the Code To provide a guarantee.	The principal to the transit operation (£2,500).
202	23 December 2003	Articles 6 and 7 of the Code and Articles 372 to 376 of the Implementing Regulation To comply with a condition of authorisation (including the conditions for use of simplifications and operating and control methods) of an immediately enforceable binding decision of Customs to authorise simplifications of Community transit.	The principal (£2,500). The consignee (£2,500).
205	24 December 2009	Article 324d of the Implementing Regulation Obligation for T2L or other commercial documents to contain the endorsement ‘signature waived’ in place of the authorised consignor’s signature.	The authorised consignor (£2,500).
206	24 December 2009	Article 448(5) as it applies to Article 324e(5) of the Implementing Regulation Obligation to notify all offences and irregularities to the customs authorities.	The shipping company (£2,500)
207	24 December 2009	Article 359(1) of the Implementing Regulation To present the consignment and the transit accompanying document at each office of transit.	The carrier (£2,500).
208	24 December 2009	Article 360(1) of the Implementing Regulation In the circumstances described in Article 360(1)(a) to (e) - (prescribed itinerary changed, seals broken, goods transferred to another means of transport, goods unloaded, or in the event of some other incident or accident capable of affecting the ability of the principal or carrier to comply with his obligations) to make the necessary entries in the transit accompanying document and present it with the consignment to the customs authorities of the Member State in whose territory the means of transport is located.	The carrier (£2,500).
209	24 December 2009	Article 361(1) of the Implementing Regulation To present the goods and the required documents at the office of destination during the days and hours appointed for opening; or, where allowed by the office of destination and at the request and expense of the party concerned, outside the appointed days and hours or at any other place.	The principal (£2,500). The carrier (£2,500).
210	24 December 2009	Article 377(1) of the Implementing Regulation To inform the customs authorities of any factor arising after the authorisation was granted which may influence its continuation or content.	The authorisation holder (£2,500).
211	24 December 2009	Article 408(1) of the Implementing Regulation Obligation to: (a) immediately inform the office of destination responsible of the arrival of the goods by the ‘arrival notification’ message including all incidents during transport; (b) wait for the ‘unloading message’ before starting the unloading; (c) send the ‘unloading remarks’ message in accordance with the time limit and procedure stipulated; (d) make available or send to the office of destination a copy of the transit accompanying document which accompanied the goods according to the arrangement provided in the authorisation.	The authorised consignee (£2,500).
212	24 December 2009	Article 353(3) of the Implementing Regulation To obtain the approval of the customs authorities to use a written transit declaration in the fall-back procedure under paragraph 2(b) when the principal’s computer system and/ or network is/ are not functioning.	The principal (£2,500).
213	24 December 2009	Point 5 of Annex 37d to the Implementing Regulation To inform the customs authorities when the principal’s computer system and/ or network is/are available again.	The principal (£2,500).
214	24 December 2009	Point 15 of Annex 37d to the Implementing Regulation Under the fall-back procedure, to present a transit advice note in the required form to each office of transit.	The carrier (£2,500).
215	24 December 2009	Point 30.1 of Annex 37d to the Implementing Regulation Under the fall-back procedure, to send to the office of destination without delay the Transit Accompanying Document or Copies No 4 and No 5 of the transit declaration which accompanied the goods, indicating the date of arrival, the condition of any seals affixed and any irregularity.	The authorised consignee (£2,500).

Provisions concerning bananas

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
226	24 December 2009	Article 290c and Annexes 38b and 38c of the Implementing Regulation To draw up a banana weighing certificate in accordance with the required procedure and in the required form.	Authorised weigher (£2,500).

Information and records

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
230	23 December 2003	Article 14 of the Code and section 23 of the 1994 Act Any obligation to provide, furnish, or produce information or documents to Customs (whether subject to time limit or reasonable demand) in such form as may reasonably be required for examination, copying or making extracts or removal for such purposes and whether for a reasonable or specified period.	The person directly or indirectly involved in the customs operation concerned for the purposes of trade in goods (£1,000). Any person carrying on a trade or business within the meaning of section 20 of the 1994 Act (£1,000).
231 (see footnote [footnote 1])	2 April 2015	Article 16 of the Code, the Customs Traders (Accounts and Records) Regulations 1995 To keep and preserve records as required by Article 16 of the Code and by the Regulations.	The person upon whom the obligation falls (£1,000).

Assistance in examination of goods

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
250	23 December 2003	Articles 241 and 243 of Implementing Regulation To render Customs: (a) satisfactory assistance to facilitate examination or sampling of goods; and (b) where necessary, by a deadline set by that authority.	The declarant (£1,000). The person designated by the declarant to be present at the examination of the goods (£1,000).

The Postal Packets (Revenue and Customs) Regulations 2011

New reason code numbers given to these as they are different from the previous ones.

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
417 (see footnote [footnote 1])	2 April 2015	Regulations 17, 18(1) and 19 All foreign postal packets (a) to be accompanied by a customs declaration in the appropriate form, completed in one of the permitted languages, legibly, accurately and in full. (b) in the cases to which regulation 18(1) applies, to be labelled or distinguished as required by that regulation.	The sender (£1,000). The postal operator (£2,500).
418 (see footnote [footnote 1])	2 April 2015	Regulation 18(2) On accepting a packet satisfying the requirements of regulation 18(1) to give the sender a duly endorsed certificate of sending.	The postal operator (£2,500).
419 (see footnote [footnote 1])	2 April 2015	Regulation 21 When so requested by a customs officer, to produce any packet to that officer or open it for that officer’s examination.	The postal operator (£2,500).
420 (see footnote [footnote 1])	2 April 2015	Regulation 22(3) To return, destroy or deliver up to Customs goods for which no proper account is given within the requisite period.	The postal operator (£2,500).
421 (see footnote [footnote 1])	2 April 2015	Regulation 23 To pay over to Customs any sums due to them recovered under section 105(3) of the Postal Services Act 2000.	The postal operator (£2,500).

Preference

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
300	23 December 2003	Section 80 of the Act (a) To furnish information in such form and within such time as may be specified; (b) To produce for inspection, copying or the taking of extracts, invoices, bills of lading, books or documents specified; as Customs or an officer may require for the purpose of verifying or investigating any certificate or other evidence under any Community requirement: (i) as to the origin of goods; or (ii) as to payments made or relief from duty allowed in any country or territory.	Any person appearing to the Customs or an officer to have been concerned in any way with the goods, or with any goods from which directly or indirectly they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence (£1,000). The exporter (£1,000).
301 (see footnote [footnote 1])	24 December 2009	Articles 5 and 62 of the Code and Articles 84 and 199 of the Implementing Regulation Submission of an accurate, authentic proof of origin or equivalent declaration, with attached documents in compliance with any obligation under a particular international agreement entered into by the Community applying as part of the law of the UK in relation to a relevant tax or duty by virtue of directly applicable Community legislation.	The declarant or representative lodging the proof of origin or equivalent declaration with Customs (£2,500).
302	24 December 2009	Articles 27 and 20(3)(d) of the Code and the agreements therein referred to, which the Community has concluded with certain countries or groups of countries and which provide for the granting of preferential tariff treatment and which require that penalties shall be imposed on any person who draws up or causes to be drawn up a document which contains incorrect information for the purpose of obtaining preferential treatment for products Not to draw up, or cause to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.	Any person drawing up or causing to be drawn up such a document (£2,500).

Community system of duty relief’s

These have been given new reason codes as they are different from the previous ones (see the annex for old reason codes).

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
422 (see footnote [footnote 1])	2 April 2015	Reliefs from customs duty and import VAT Articles 8, 16, 33, 48, 52, 64, 71, 72, 78, 79 of Council Regulation 1186/2009 Not to lend, hire out, transfer or (in the case of Articles 8, 16 and 33) give as security goods admitted duty-free under the Regulation without: (a) prior notification to Customs; and (b) payment of any import duties arising.	In respect of non-notification: the person lending, hiring, transferring the goods or giving them as security (£1,000). In respect of non-payment of duties: the person to whom the relief has been given (£1,000).
423 (see footnote [footnote 1])	2 April 2015	Articles 52, 65 and 80 of Council Regulation 1186/2009 To inform Customs where the conditions for entitlement cease to be fulfilled or where the goods are to be used other than for the permitted purposes.	The institution or organisation in question (£1,000).
424 (see footnote [footnote 1])	2 April 2015	The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 The conditions for relief set out in the Order.	The entitled person (£1,000).

1. Wording replaces an older version. For contraventions that occurred before the effective date you need to refer to the annex. ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶