EXPP1050 - Introduction: penalties for failing to comply with export rules and regulations
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The Customs (Contravention of a Relevant Rule) (Amendment) (EUExit) Regulations 2019 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 penalty regulations and notice 301 civil penalties for contraventions of customs law can be found on the gov.uk website.
The schedules have been amended to reflect the Union Customs Code, which will be applied up to the end of December 2020. Thereafter UK penalty schedules will apply.
The following are examples of non-compliance under the current legislation that may lead to the imposition of civil penalties:
- failing to notify 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 equirements which the export office has imposed