Export penalties: changes to the Export (Penalty) Regulations 2003
Published 24 April 2018
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Who is likely to be affected
Businesses and individuals who do not comply with a duty, obligation, requirement or condition in Union customs legislation.
General description of the measure
This instrument amends regulation 2 and the Schedule of contraventions in the Export (Penalty) Regulations 2003 to replace references in relation to the Community Customs Code (Council Regulation (EEC) 2913/92) (CCC) and associated legislation with references to the Union Customs Code (Regulation (EU) No 952/2013) (UCC) and associated legislation.
Background to the measure
The Commissioners of HMRC, a department designated for the purposes of customs matters, have the power under s 2(2) of the European Communities Act 1972 to make provision for the purposes of implementing any EU obligation of the UK. The Export (Penalty) Regulations 2003 were made pursuant to this power and provide civil penalties for relevant breaches of EU customs law. At the time relevant breaches included breaches of the CCC and the Implementing Regulation.
The CCC and the implementing regulation were replaced by the UCC and associated regulations in 2016. This instrument amends the Export (Penalty) Regulations 2003 to replace the outdated references only. The maximum amount of penalty imposed will remain unchanged.
Detailed proposal
Operative date
This instrument was made on the 20 April 2018 and laid on the 23 April 2018 and is intended to come into force on 14 May 2018.
Current law
The Export (Penalty) Regulations 2003.
Proposed revisions
References in regulation 2 and the Schedule to the Regulations in relation to the CCC and associated legislation will be replaced with references in relation to the UCC and associated legislation.
Summary of impacts
Exchequer impact (£m)
| 2017 to 2018 | 2018 to 2019 | 2019 to 2020 | 2020 to 2021 | 2021 to 2022 | 2022 to 2023 |
|---|---|---|---|---|---|
| - | negligible | negligible | negligible | negligible | negligible |
This amendment is expected to have a negligible impact on the Exchequer. The final costing will be subject to scrutiny by the Office for Budget Responsibility.
Economic impact
This amendment is not expected to have any significant economic impacts.
Impact on individuals, households and families
There is not expected to be any impact on individuals or households due to this being a technical change that primarily affects businesses. There is no impact on family formation, stability or breakdown.
Equalities impact
No equality impacts in relation to any protected characteristic have been identified in relation to these amendments.
Impact on business including civil society organisations
There will be no impact on compliant businesses and civil society organisations; it will only impact on businesses that are contravening a customs condition or obligation. However, compliant businesses and civil society organisations are expected to incur a negligible one-off cost of familiarisation with the rules in the UCC. It is not expected there will be any on-going costs.
Operational impact (£m) (HMRC or other)
HMRC will not incur any additional costs as a result of this change.
Other impacts
Other impacts have been considered and none have been identified.
Monitoring and evaluation
These amendments will be kept under review through communication with affected taxpayer groups.
Further advice
If you have any questions about this change, please contact Marilyn Seago on Telephone: 03000 593391 or email: marilyn.seago@hmrc.gsi.gov.uk
Declaration
Mel Stride MP, Financial Secretary to the Treasury, has read this tax information and impact note and is satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impacts of the measure.