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Customs and Excise Acts (Export (Penalty) (Amendment) Regulations 2018) (Application) Order 2018 [SD 2018/0200] Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2018 [2018/0203]

Wednesday, 4 July 2018

The Treasury advises that the above Order and Regulations have been made and come into operation on 9 July 2018, updating references in existing customs penalty laws.

The Customs and Excise (Export (Penalty)(Amendment) Regulations 2018)(Application) Order 2018, applies in Island law with certain modifications the Finance Act 2003 Part 3 (Amendment) Order 2018 and the Export (Penalty)(Amendment) Regulations 2018.

The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2018, amend the Customs (Contravention of a Relevant Rule) Regulations 2009.

The amendments being made are a consequence of the repeal of the Community Customs Code (“CCC”) and Commission Regulation No 2454/93 and their replacement by the Union Customs Code (“UCC”) and Commission Implementing Regulation (EU) 2015/2447. The Order and Regulations update the legislation concerning the customs rules, contravention of which gives rise to a liability to a customs penalty, to replace the references to the CCC and its associated legislation with the UCC and associated legislation. 

The amendments are technical in nature and do not seek to materially alter the scope of the power to impose civil penalties, or the circumstances in which a person may be liable to a penalty.

Further information on customs penalties can be found in Notice 301 Civil Penalties for Contraventions of Customs law.

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