Introduction: penalties for failing to comply with export rules and regulations
The Export (Penalty) Regulations 2003 make provision for civil penalties for contraventions of customs rules that may not be directly related to a relevant tax or duty. They include a schedule of export contraventions that may be penalised.
The export penalty schedules and notice 301 civil penalties for contraventions of customs law can be found on the gov.uk website. The schedules are in the process of being amended to reflect the Union Customs Code and its Delegated and Implementing Regulations.
The following are examples of non-compliance under the current legislation that may lead to the imposition of civil penalties:
- failing to present goods for export
- failing to lodge an export declaration, making false declarations, removing or loading goods without permission to progress
- failing to comply with conditions of a simplified procedure failing to carry out any specific requirement which the export office has imposed.