The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2018
| Year | 2018 |
2018 No. 483
Customs And Excise
The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2018
Made 16th April 2018
Laid before the House of Commons 17th April 2018
Coming into force 9th May 2018
The Treasury, in exercise of the powers conferred by sections 26(1)1and 41(1) of the Finance Act 20032and section 102 of the Finance Act 20143make the following Regulations.
Citation and commencement
1. These Regulations may be cited as the Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2018 and come into force on 9th May 2018.
Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003
2. The Customs (Contravention of a Relevant Rule) Regulations 20034are amended in accordance with regulations 3 and 4.
Amendment of regulation 2
3. In regulation 2—
(a) in the definition of “the Code”, for “Council Regulation 2913/92/EEC” substitute “Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code”5;
(b) after the definition of “customs territory” insert—
“Delegated Regulation” means Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing the Code as regards certain provisions of the Code;”;
(c) in the definition of “the Implementing Regulation”, for “Commission Regulation 2454/93/EEC” substitute “Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015”7.
Amendment of the Schedule
4.—(1) The Schedule is amended as follows.
(2) In the entries headed “Articles 36a and 36b of the Code and Articles 183, 184a and 184c of the Implementing Regulation”, for the first two columns substitute—
“Articles 16 and 127 of the Code and Articles 182 and 183 of the Implementing Regulation |
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Goods brought into the customs territory to be covered by an entry summary declaration, lodged electronically within the applicable time-limits laid down in Articles 105 to 110 of the Delegated Regulation, at the customs office of entry unless otherwise permitted, containing the particulars set out in Annex B to the Delegated Regulation, and completed in accordance with the explanatory notes to that Annex. |
The carrier (as defined in Article 5(40) of the Code) or a person mentioned in paragraph (a) or (b) of Article 127(4) of the Code. |
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The person on whom the obligation to provide particulars falls under Article 112 or 113 of the Delegated Regulation. |
(3) In the entry headed “Article 183d(1) of the Implementing Regulation—first sentence”, for the first column substitute—
“Article 189 of the Implementing Regulation |
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Where an active means of transport entering the customs territory is diverted and is expected to arrive first at a customs office in a member State not indicated in the entry summary declaration, the operator of that means of transport must inform the customs office indicated in the entry summary declaration at the customs office of the first entry of that diversion. |
(4) In the entry headed “Article 183d(1) of the Implementing Regulation— second sentence”, for the first column substitute—
“Article 133 of the Code and Article 189 of the Implementing Regulation |
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The diversion notification must contain the particulars set out in Annex B (dataset G1) to the Delegated Regulation. |
(5) omit the entry headed “Article 184 of the Implementing Regulation”.
(6) in the entry headed “Article 184g of the Implementing Regulation—first sentence”, for the heading substitute “Article 133 of the Code”.
(7) in the entry headed “Article 184g of the Implementing Regulation—second sentence”, for the first column substitute—
“Article 133 of the Code |
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The notification of arrival must contain the particulars set out in Annex B (dataset G2) to the Delegated Regulation. |
(8) In the entry headed “Article 186 of the Implementing Regulation”, for the first column substitute—
“Article 145 of the Code |
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Non-Union goods presented to Customs must be covered by a temporary storage declaration containing all necessary particulars by the time of presentation of the goods to Customs. |
(9) In the entry headed “Article 38 of the Code”, for the first column substitute—
“Article 135 of the Code |
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Goods must be conveyed without delay to the customs office or other place designated or approved by Customs, or into a free zone, by the route specified and in accordance with any instructions of Customs. |
(10) For the entries headed “Article 39 of the Code” substitute—
“Article 137 of the Code |
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Pursuant to Article 137, to inform without delay the Customs of: |
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(a) the inability to comply with Article 135(1) due to unforeseen circumstances or force majeure; and |
In respect of Article 137(1) the person bringing the goods into the customs territory or any person acting on behalf of that person. |
£1,000 |
(a) 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 137(2), the person bringing the vessel or aircraft into the customs territory, or in the case of a vessel or aircraft covered by Article 135(6). |
£1,000”. |
(11) In the entry headed “Article 42 of the Code” for the first column substitute—
“Article 134(2) of the Code |
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To seek permission of the Customs before examination or sampling of goods in order to determine their tariff classification, customs value or customs status |
”; |
(12) In the entry headed “Article 46 of the Code” for the first column substitute—
“Article 140 of the Code |
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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; |
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(a) 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 must immediately be informed accordingly. |
(13) For the entries headed “Article 47 of the Code” substitute—
“Article 139(7) of the Code |
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Goods must not be removed from the place where they have been presented without permission of Customs. |
The person who brought the goods into the customs territory. |
£1,000 |
The person in whose name or on whose behalf the person who brought the goods into that territory acts. |
£1,000 |
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The person who assumed responsibility for carriage of the goods after they were brought into that territory. |
£1,000”. |
(14) For the entries headed “Articles 48 and 49 and 59 of the Code and Regulation 5 of the Importation Regulation” substitute—
“Article 149 of the Code |
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Non-Union goods in temporary storage must be placed under a customs procedure or re-exported within 90 days |
The person who brought the goods into the customs territory. |
£1,000 |
The person in whose name or on whose behalf the person who brought the goods into that territory acts. |
£1,000 |
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The person who assumed responsibility for carriage of the goods after they were brought into that territory. |
£1,000”. |
(15) In the entry headed “Article 51 of the Code”, for the first column substitute—
“Article 147 of the Code |
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Goods in temporary storage must be stored only in temporary storage facilities or in other places designated or approved by Customs. |
(16) In the entry headed “Article 59 of the Code”, for the first column substitute—
“Article 158 of the Code |
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Goods intended to be placed under a customs procedure, except for the free zone procedure, must be covered by a declaration. |
(17) In the entry headed “Articles 62 and 77 of the Code and Article 199 of the Implementing Regulation Section 167(3) of the Act”, for the first column substitute—
“Articles 162 and 163 of the Code and section 167(3) of the Act |
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Declarations must contain all the particulars necessary, and be accompanied by all the documents required, for the application of the provisions governing the customs procedure for which the goods are declared. |
(18) In the entry headed “Article 201 of the Implementing Regulation”, for the first column substitute—
“Article 127(3) of the Code |
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The entry summary declaration must be lodged at the customs office of first entry, within a specific time-limit, before the goods are brought into the customs territory. |
(19) In the entry headed “Article 14w of the Implementing Regulation”, for the first column substitute—
“Articles 23(2) and 38 of the Code |
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Customs must be informed of any factors, arising after the grant of the status of authorised economic operator, which may influence the continuation or content of the decision to grant that status. |
(20) In the entry headed “Articles 253(6) and 253(7) of the Implementing Regulation”, for the heading and the words in the first column from the beginning to ‘must’ substitute—
“Articles 23(1) & 23(2) of the Code and Articles 145 and 150 of the Delegated Regulation |
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A person authorised under Article 166(2) of the Code for the regular use of a simplified declaration must |
(21) In the entry headed “Article 76 of the Code and Article 260 of the Implementing Regulation”, for the heading and the words in the first column from the beginning to Annex 30A” substitute—
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“Article 166 of the Code The simplified declaration or the document or documents permitted in lieu of it must: |
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(a) contain at least the particulars for a simplified declaration set out in Chapter 1 of Title XII of Annex A to the Delegated Regulation |
(22) In the entry headed “Articles 85 and 87 of the Code”, for the heading and the first column substitute—
“Articles 211, 218, 219 and 254 of the Code, Articles 265 to 266 of the Implementing Regulation and Articles 166 to 173 and 239 of the Delegated Regulation |
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