Guidance

Customs: schedule of contraventions after 9 May 2018

Updated 20 March 2025

You can use the reason codes to find the rules under schedule to SI 2003/3113. The terms used here match the definitions used in regulation 2 of that instrument. You should take into account amendments that have been made to the regulation since it was first introduced, particularly regs 3(a), 3(b) and 3(c).

1. Report

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
001	23 December 2003	Section 35(1) of the Customs and Excise Management Act 1979 To report in such form and manner containing such particulars as Customs direct.	The vehicle operator (£1,000).
002	23 December 2003	The Ship’s Report, Importation and Exportation by Sea Regulations 1981, regulation 3 Completion of the forms directed by Customs under section 35 (1) of the Customs and Excise Management Act 1979 by the master, or a person authorised by him (as Customs permit).	The master (£1,000). Person authorised by the master (£1,000).
003	23 December 2003	The Ship’s Report, Importation and Exportation by Sea Regulations 1981, regulation 4 Delivery of a duly completed report: (a) to a boarding officer immediately on request, (b) to the place designated within 3 hours of the ship having reached its place of loading or unloading, or (c) on the expiration of 24 hours following arrival within the limits of the port when a ship has not arrived at its place of loading or unloading.	The master (£1,000). Person authorised by the master (£1,000).
004	23 December 2003	The Ship’s Report, Importation and Exportation by Sea Regulations 1981, regulation 5 To retain on board as long as the ship remains within the limits of the port a copy of the form of report for inspection by an officer.	The master (£1,000).
005	23 December 2003	The Aircraft (Customs and Excise) Regulations 1981, regulation 4(1) Delivery to the proper officer of: (a) a General Declaration; (b) particulars of the goods on the aircraft; and (c) a list in duplicate of the stores on board the aircraft.	Commander of the aircraft (£1,000).
006	23 December 2003	Section 35(6) of the Customs and Excise Management Act 1979 To answer all such questions relating to: (a) the ship or aircraft; (b) the goods carried therein; (c) the crew; and (d) the voyage or flight as put to him by the proper officer	The master (£1,000). Commander of the Aircraft (£1,000). The vehicle operator (£1,000).
007	23 December 2003	Section 35(7) of the Customs Excise and Management Act 1979 Where prior to report: (a) bulk is broken; (b) stowage of any goods is altered to facilitate; unloading of any part thereof before making report; (c) any part of the goods are staved, destroyed, thrown overboard; or (d) a container opened and no proper explanation is given to the satisfaction of Customs.	The commander of the aircraft (£1,000). The vehicle operator (£1,000).
400	2 April 2015	Sections 20(1A), 20(1B), 20B(3), 22(1A), 22(1B) and 25(1B) of the Customs and Excise Management Act 1979 Any conditions or restrictions attaching to any approval given under the provisions of section 20(1B), 22(1B) or 25(1B) of the act	The approved person (£1,000). The person in control of the aerodrome (£1,000).
401	2 April 2015	Section 21(1) and (3)(b) of the Customs and Excise Management Act 1979 Except where permitted, not to cause, or permit, to land an aircraft other than at a regulated aerodrome (which, in the case of flights departing the UK, must be as specified in the clearance application), except with Customs’ permission or for unavoidable cause.	The commander of the aircraft (£2,500).
402	2 April 2015	Section 21(2) of the Customs and Excise Management Act 1979 Except as permitted by Customs, not to bring into the UK, in an aircraft, at any place other than a regulated aerodrome, goods being imported.	The person bringing in the goods (£2,500).
403	2 April 2015	Section 21(3)(a) of the Customs and Excise Management Act 1979 Except where permitted, not to depart on a flight to a place or area outside the UK from any place in the UK other than a regulated aerodrome.	The person departing (£2,500).
404	2 April 2015	Section 21(4)(a) of the Customs and Excise Management Act 1979 In the case of landing other than as permitted under sections 21(1) or (3), (a) to make immediate report (b) not to permit goods to be unloaded from the aircraft (c) not to permit any crew or passengers to leave its vicinity (d) to comply with any directions given by an officer.	The commander of the aircraft (£2,500).
405	2 April 2015	Section 21(4)(b) of the Customs Excise Management Act 1979 In the case of landing other than as permitted under sections 21(1) or (3), no passenger or crew member to leave the immediate vicinity of the aircraft without the consent of an officer or constable.	The passenger or crew member in question (£2,500).
405	2 April 2015	Section 21(5)(a) of the Customs Excise Management Act 1979 A person in control of an unregulated aerodrome must take reasonable steps to secure that no aircraft lands at, or departs from, the aerodrome in circumstances in which there would be a contravention of subsections 21(1) to (3) of the Act.	The person in control of the aerodrome (£2,500).
406	2 April 2015	Section 33(1) of the Customs and Excise Management Act 1979 To allow an officer to board and inspect a vehicle which is an aircraft or railway vehicle and all goods and documents carried in and relating to it.	The vehicle operator (£2,500).
407	2 April 2015	Section 33(2) of the Customs and Excise Management Act 1979 To permit an officer to enter and inspect an aerodrome or railway customs area and all buildings and goods thereon.	The person in control of the aerodrome or railway customs area (£2,500).
408	2 April 2015	Section 33(3) of the Customs and Excise Management Act 1979 Obligation to comply with any record keeping requirements contained in section 33(3)(a), (b) and (c) of the act.	The person in control of the aerodrome (£2,500).
408	1 January 2021	Section 33(3)(a) of the Customs and Excise Management Act 1979 Obligation to comply with any record keeping requirements contained in section 33(3)(a), (b) and (c) of the act.	The person in control of the railway customs area (£2,500).
409	2 April 2015	Section 34(1) of the Customs and Excise Management Act 1979 Any instructions given under section 34(1) of the act.	The commander of the aircraft (£2,500).
409	1 January 2021	Section 34(1) of the Customs and Excise Management Act 1979 Obligation to comply with any instructions contained in section 34(1A) of the act.	The owner of the aircraft (£2,500) The railway vehicle operator, or the owner of the railways customs area (£2,500).
410	2 April 2015	Section 64(1) and (1)(a) of the Customs and Excise Management Act 1979 Except as otherwise provided for in regulations made under section 64(1)(a), no vehicle other than a road vehicle is to depart from the UK until clearance for departure has been obtained from the proper officer.	The vehicle operator (£1,000).
411	2 April 2015	Section 71(1) of the Customs and Excise Management Act 1979 To deliver a report to the proper officer as directed.	The master of the ship (£500)
412	2 April 2015	Section 72(2) and (3)(b) of the Customs and Excise Management Act 1979 Any requirement made under section 72(2) or (3)(b) of the act.	The master of the ship (£500).
413	2 April 2015	Section 77(1)(b) of the Customs and Excise Management Act 1979 Any requirement made under section 77(1) of the act.	The person of whom the requirement is made (£1,000).
414	2 April 2015	Section 78(1) of the Customs and Excise Management Act 1979 (a) A person (P) entering the UK must, at such place and in such manner as Customs may direct, declare anything contained in P’s baggage or carried with P which P has obtained outside the UK and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs) or any regulations made under section 19(1) of the Taxation (Cross-border Trade) Act 2018. (b) A person (P) entering the UK must, at such place and in such manner as Customs may direct, declare anything contained in P’s baggage or carried with P which, being dutiable goods or chargeable goods, P has obtained in the UK without payment of duty or tax and in respect of which P is not entitled to exemption from duty and tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979 or any regulations made under section 19(1) of the Taxation (Cross-border Trade) Act 2018.	Any person (£1,000).
415	2 April 2015	Section 158(1) and (3) of the Customs and Excise Management Act 1979 Provision and maintenance of appliances, facilities and fittings; keeping the appliances in an approved place; allowing use of the same at any time to a proper Officer; all necessary assistance to be given.	The person on whom the obligation falls (£1,000).
416	2 April 2015	The Control of Movement of Goods Regulations 1984 Section 37(7) of the 2018 act and paragraph 1(2) of schedule 1 to the 2018 act requiring the goods to be handled, or otherwise dealt with, in accordance with instructions given by an HMRC officer. Not to move or interfere with goods to which the regulations apply other than in accordance with the regulations.	The person moving or interfering with the goods (£2,500). The person instructed by an HMRC officer (£2,500).

2. Goods brought into the customs territory (UK)

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
020	9 May 2018	Article 135 of the code. 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.	Person bringing the goods into the customs territory (£1,000). Any person who assumes responsibility for the carriage of the goods after they have been brought into the customs territory (£1,000).
021	9 May 2018	Article 137 of the code. Pursuant to article 137, to inform without delay the Customs of: (a) the inability to comply with article 135(1) due to unforeseen circumstances or force majeure; and (b) 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(1) the person bringing the goods into the customs territory or any person acting on behalf of that person £1,000. 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.
022 [footnote 1]	9 May 2018	Articles 16 and 127 of the code and articles 182 and 183 of the Implementing Regulation. 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. The person on whom the obligation to provide particulars falls under article 112 or 113 of the Delegated Regulation
023	9 May 2018	Article 189 of the Implementing Regulation. 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.	The operator of the active means of transport (£1,000).
024	9 May 2018	Article 133 of the code and article 189 of the Implementing Regulation. The diversion notification must contain the particulars set out in annex B (dataset G1) to the Delegated Regulation.	The operator of the active means of transport (£2,500).
026	9 May 2018	Article 133 of the code. The operator of an active means of transport entering the customs territory or his agent must notify customs of its arrival at the office of entry.	The operator of the active means of transport (£1,000).
027	9 May 2018	Article 133 of the code. The notification of arrival must contain the particulars set out in annex B (dataset G2) to the Delegated Regulation.	The operator of the active means of transport (£1,000).
028	9 May 2018	Article 145 of the code. 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.	The person who presents the goods (£1,000).

3. Presentation of goods to customs

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
031	23 December 2003	Regulation 3 of the Importation Regulations. To notify Customs: (a) of the arrival of goods in the prescribed form or where approved, by computerised record capable of being printed out; and (b) to make such notification within 3 hours of the arrival of the ship at the wharf or aircraft at the airport, or if the Customs office is closed within one hour following the reopening of the office.	The person who brought the goods into the customs territory (£1,000). The person who assumes responsibility for carriage of the goods following entry (£1,000).
032	9 May 2018	Article 134(2) of the code. To seek permission of the Customs before examination or sampling of goods in order to determine their tariff classification, customs value or customs status.	The person authorised to assign the goods a customs approved treatment or use (£1,000). Any person able to present the goods or to have them presented (£1,000). A person subject to a specific obligation in relation to goods being assigned to a customs approved treatment or use (£1,000). Any person doing so on his behalf (£1,000).
034	9 May 2018	Article 140 of the code. 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; (b) 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.	The person who brought the goods into the customs territory (£1,000). The person who assumes responsibility for the carriage of the goods following entry into the customs territory (£1,000). The person responsible for the contravention of the Importation Regulations (£1,000).
035	9 May 2018	Article 139(7) of the code. 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). The person who assumed responsibility for carriage of the goods after they were brought into that territory (£1,000).
DIR	2 August 2011	Directions made on 2 August 2011 under section 30 of the Customs Excise and Management Act 1979. No goods to which section 30 applies to be moved except: (a) on the instructions of a proper officer; (b)in the manner and under the conditions specified by a proper officer.	The declarant (£1,000). The person who moves the goods (£1,000).
036	Relevant rule is or will be repealed	The Customs (Import Duty) (EU Exit) Regulations 2018 Regulation 4(3)(c) Regulation 4(3E) Notification of arrival: Where a person has not been notified HMRC under regulation 4(1) and (3), the person must give a notification to HMRC that the goods have arrived in the United Kingdom which meets the requirements in regulation 4(3F). Regulation 4(6B) obligation to provide a notification of importation in a specified time where regulation 39A applies. Regulation 4(6C) obligation to provide a notification of importation at specified locations contained in a notice. Where a person is deemed to have notified HMRC under regulation 4(3)(a) or (3)(a)(a) of the Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs declaration in respect of the goods was not made using the Entry in Declarant’s Records (EIDR) procedure, the person must give a notification to HMRC that the goods have arrived in the UK which meets the requirements in regulation 4(3)(d).	The person responsible for giving the notification (£2,500).
037	9 May 2018	Article 147 of the code. Goods in temporary storage must be stored only in temporary storage facilities or in other places designated or approved by Customs	The person bringing the goods into the customs territory (£1,000). The person who removed the goods from customs supervision (£1,000). The person who participated in such removal (£1,000). The person required to fulfil the obligations arising from temporary storage (£1,000).

4. Customs declarations

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
050	1 January 2021	The Taxation (Cross-border Trade) Act 2018, section 3(1) and paragraph 1(1) of schedule 1 Chargeable goods which are presented to customs on import must be declared for a customs procedure by the making of a customs declaration.	The person responsible for making the customs declaration (£2,500).
051	1 January 2021	The Taxation (Cross-border Trade) Act 2018, section 6(4)(a) Persons providing false information in connection with a chargeable customs declaration where the person knew or ought reasonably to have known that the information was false.	The person providing the false information (£2,500).
052	9 May 2018	Article 127(3) of the code. 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.	The declarant (£2,500).

5. Authorised Economic Operators

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
61	9 May 2018	Articles 23(2) and 38 of the code. 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	The Authorised Economic Operator (£2,500).

6. Simplified and local procedures

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
080	1 January 2021	The Customs (Import Duty)(EU Exit) Regulations 2018, regulation 32(1) Requirement to comply with the simplified customs declaration process as required by regulation 32(1).	The authorised declarant (£2,500).
081	9 May 2018	Article 166 of the code. The simplified declaration or the document or documents permitted in lieu of it must: (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 (b) be accompanied by all documents which may be required to secure the release of the goods to free circulation; (c) bear a reference to any general release authorisation; (d) where the goods are entered for the relevant procedure by means of an entry in the records, bear the date of such entry. A supplementary declaration must be furnished.	The declarant (£2,500).

7. Customs procedure with economic impact

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
120 [footnote 1]	1 January 2021	Special procedures The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, regulation 8 Declarations treated as application for authorisation. Requirement to comply with any conditions set out in a notice published by HMRC under paragraph (4) of regulation 8.	The authorised person (£2,500).
121 [footnote 1]	1 January 2021	The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, regulation 44 Requirement to keep and preserve records in a form specified in a notice by HMRC and update such records within a specified period after the occurrence of a specified event if required to do so by a notice published under paragraph (3) of regulation 44.	The person specified in paragraph (2) of regulation 44 (£1,000).

8. End use

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
150	9 May 2018	Article 254 of the code and article 239 of the Delegated Regulation. To comply with a condition of an immediately enforceable binding decision of Customs in respect of an authorisation or a transferred obligation under the end-use procedure referred to in article 254 of the code.	The person to whom the authorisation for end use is issued (£2,500).

9. Free zones

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
170	9 May 2018	Articles 22, 23, 243 and 244 to 249 of the code. To comply with a condition of an immediately enforceable binding decision of Customs in respect of an approval for a free zone.	The person to whom the approval for a free zone has been granted (£2,500).

10. Community status of goods and Community transit

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
200	1 January 2021	Common Transit Convention, Transport International Routiers and UK Transit The Customs Transit Procedures (EU Exit) Regulations 2018, paragraphs 4(1)(a) and 29(1)(a) of schedule 1 and paragraph (8)(1) of schedule 3 Requirement to present the goods intact and with the required information at the HMRC customs office of destination in the UK within the applicable time-limit and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification. Requirement to present the goods intact and with the required information at the HMRC customs office of destination in the UK within the applicable time-limit and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.	The holder of the procedure (£2,500).
201	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018, paragraphs 4(1)(c), 29(1)(c) of schedule 1 and paragraph 4(1) of schedule 3 Requirement to provide a guarantee.	The holder of the procedure (£2,500).
202	23 December 2003	Articles 22 and 233(4) of the code and articles 313 to 320 of the Implementing Regulation. To comply with a condition of authorisation (including the conditions for use of simplifications and operating and control methods) of an immediately enforceable binding decision of Customs to authorise simplifications of Community transit.	The principal (£2,500). The consignee (£2,500).
205	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018, paragraph 61(6) of schedule 1 Requirement to meet the obligation that T2L or T2LF data drawn up in accordance with paragraph 61 must contain the endorsement ‘signature waived’ in place of the authorised issuer’s signature.	The authorised issuer (£2,500).
206	9 May 2018	The Customs Transit Procedures (EU Exit) Regulations 2018, paragraphs 4(8) and 29(7) of schedule 1 and paragraph 8(1) of schedule 3 Requirement to notify all offences and irregularities related to the common or UK transit procedure to the HMRC customs office of destination.	The holder of the procedure (£2,500).
207	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018, paragraphs 2(1) and (4) and 27(1) and (3) of schedule 1 Requirement to present the goods together with the Master Reference Number (MRN) of the declaration and any transit accompanying document at each HMRC customs office of transit.	The carrier (£2,500).
208	9 May 2018	The Customs Transit Procedures (EU Exit) Regulations 2018, paragraphs 2(A1) and (4) and 27(A1)(3) of schedule 1 Requirement to provide, in specified cases, the Master Reference Number (MRN) of the declaration of goods to be brought into the UK, any transit accompanying document and vehicle registration number of any vehicle in which the goods are carried before the goods enter, or re-enter, the UK.	The carrier (£2,500).
209	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018, paragraphs 5(1), 30(1) of schedule 1 and paragraph 8(2) of schedule 3 Requirement to present the goods, the Movement Reference Number (MRN) of the declaration and any information required by HMRC or other customs authority at the HMRC office of destination during the official opening hours or, where allowed by the office of destination and at the request of the person concerned, outside the official opening hours or at any other place.	The carrier (£2,500).
210	9 May 2018	Article 23(2) of the code. Customs must be informed of any factors arising after the decision was taken which may influence its continuation or content.	The authorisation holder (£2,500).
211	1 January 2021	The Customs Transit Procedures (EU Exit) Regulations 2018, paragraphs 7(1) and 31(1) of schedule 1, paragraphs 8(1) and 20(1) of schedule 2 and paragraph 8(3) of schedule 3 Requirement to: (a) immediately notify the HMRC customs office of destination of the arrival of the goods and inform them of any irregularities or incidents that occurred during transport (b) wait for permission from the HMRC customs office of destination before unloading the goods (c) enter, after unloading, the results of the inspection and any other relevant information relating to the unloading into the authorised consignee’s records without delay (d) notify HMRC at that HMRC customs office of destination of the results of the inspection of the goods and inform them of any irregularities no later than the third day following the day on which permission was received to unload the goods.	The authorised consignee (£2,500).
212	9 May 2018	Article 291(2) of the Implementing Regulation. The approval of Customs must be obtained for the acceptance of a paper based transit declaration in the event of a temporary failure within article 291(1)(b) or (c) of the Implementing Regulation.	The holder of the transit procedure (£2,500).
213	9 May 2018	Paragraph 4 of annex 72-04 to the Implementing Regulation. Following unavailability of the computerised system used by the holder of the procedure for lodging the Union transit declaration data by means of electronic data-processing techniques, or of the electronic connection between that computerised system and the electronic transit system, Customs must be informed when it becomes available again.	The principal (£2,500).
214	9 May 2018	Paragraph 12 of annex 72-04 to the Implementing Regulation. Under the business continuity procedure, to present a transit advice note in the required form to each office of transit	The carrier (£2,500).
215	9 May 2018	Paragraph 26 of annex 72-04 to the Implementing Regulation. Under the business continuity procedure: (a) the customs office of destination must be informed of the arrival of the goods; (b) copies 4 and 5 of the SAD that accompanied the goods, or the copy of the TAD/TSAD that accompanied the goods, indicating the date of arrival, the condition of any seals affixed and any irregularity, must be delivered to the customs office of destination	The authorised consignee (£2,500).

11. Provisions concerning bananas

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
226	9 May 2018	Article 163(3) of the code, article 251 of the Implementing Regulation and article 155 of the Delegated Regulation. To draw up a banana weighing certificate in accordance with the required procedure and in the required form.	Authorised weigher (£2,500).

12. Information and records

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
230	1 January 2021	Finance Act 1994, section 23 Any obligation to provide, furnish, or produce information or documents to Customs (whether subject to time limit or reasonable demand) in such form as may reasonably be required for examination, copying or making extracts or removal for such purposes and whether for a reasonable or specified period.	The person directly or indirectly involved in the customs operation concerned for the purposes of trade in goods (£1,000).
231 [footnote 1]	1 January 2021	Regulation 26G information requirements for the UK Continental Shelf simplified import procedure. A person making an import declaration by conduct under regulation 26G must submit information to a specified electronic system in the form and manner specified in the notice published by HMRC under regulation 26G(3).	The person upon whom the obligation falls (£1,000). Any person carrying on a trade or business within the meaning of section 20 of the 1994 act (£1,000).

13. Assistance in examination of goods

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
250	9 May 2018	Articles 239 and 240 of Implementing Regulation. To render Customs: (a) satisfactory assistance to facilitate examination or sampling of goods; and (b) where necessary, by a deadline set by that authority.	The declarant (£1,000). The person designated by the declarant to be present at the examination of the goods (£1,000).

14. The Postal Packets (Revenue and Customs) Regulations 2011

New reason code numbers given to these as they are different from the previous ones.

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
417 [footnote 1]	9 May 2018	Regulations 17, 18(1) and 19 All foreign postal packets (a) to be accompanied by a customs declaration in the appropriate form, completed in one of the permitted languages, legibly, accurately and in full. (b) in the cases to which regulation 18(1) applies, to be labelled or distinguished as required by that regulation.	The sender (£1,000). The postal operator (£2,500).
418	2 April 2015	The Postal Packets (Revenue and Customs) Regulations 2011, regulation 18(2) On accepting a packet satisfying the requirements of regulation 18(1) to give the sender a duly endorsed certificate of sending.	The postal operator (£2,500).
419	2 April 2015	The Postal Packets (Revenue and Customs) Regulations 2011, regulation 21 When so requested by a customs officer, to produce any packet to that officer or open it for that officer’s examination.	The postal operator (£2,500).
420 [footnote 1]	2 April 2015	The Postal Packets (Revenue and Customs) Regulations 2011, regulation 22(3) To return, destroy or deliver up to Customs goods for which no proper account is given within the requisite period.	The postal operator (£2,500).
421 [footnote 1]	2 April 2015	The Postal Packets (Revenue and Customs) Regulations 2011, regulation 23 To pay over to Customs any sums due to them recovered under section 105(3) of the Postal Services Act 2000.	The postal operator (£2,500).

15. Preference

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
300	23 December 2003	Section 80 of the act. (a) To furnish information in such form and within such time as may be specified; (b) To produce for inspection, copying or the taking of extracts, invoices, bills of lading, books or documents specified; as Customs or an officer may require for the purpose of verifying or investigating any certificate or other evidence under any Community requirement: (i) as to the origin of goods; or (ii) as to payments made or relief from duty allowed in any country or territory.	Any person appearing to the Customs or an officer to have been concerned in any way with the goods, or with any goods from which directly or indirectly they have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence (£1,000). The exporter (£1,000).
301 [footnote 1]	9 May 2018	Articles 15(2), 18, 19, 162 and 163 of the code and articles 84 and 199 of the Implementing Regulation. Submission of an accurate, authentic proof of origin or equivalent declaration, with attached documents in compliance with any obligation under a particular international agreement entered into by the Union applying as part of the law of the UK in relation to a relevant tax or duty by virtue of directly applicable EU legislation.	The declarant or representative lodging the proof of origin or equivalent declaration with Customs (£2,500).
302	9 May 2018	Articles 64 and 56(2)(d) and (e) of the code and the agreements therein referred to, which the Union has concluded with certain countries or groups of countries and which provide for the granting of preferential tariff treatment and which require that penalties shall be imposed on any person who draws up or causes to be drawn up a document which contains incorrect information for the purpose of obtaining preferential treatment for products. Not to draw up, or cause to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.	Any person drawing up or causing to be drawn up such a document (£2,500).

16. Community system of duty reliefs

These have been given new reason codes as they are different from the previous ones (see the annex for old reason codes).

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
422 [footnote 1]	2 April 2015	Reliefs from customs duty and import VAT articles 8, 16, 33, 48, 52, 64, 71, 72, 78, 79 of Council Regulation 1186/2009 Not to lend, hire out, transfer or (in the case of articles 8, 16 and 33) give as security goods admitted duty-free under the Regulation without: (a) prior notification to Customs; and (b) payment of any import duties arising.	In respect of non-notification: the person lending, hiring, transferring the goods or giving them as security (£1,000). In respect of non-payment of duties: the person to whom the relief has been given (£1,000).
423 [footnote 1]	2 April 2015	Articles 52, 65 and 80 of Council Regulation 1186/2009 To inform Customs where the conditions for entitlement cease to be fulfilled or where the goods are to be used other than for the permitted purposes.	The institution or organisation in question (£1,000).
424	2 April 2015	The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 The conditions for relief set out in the order.	The entitled person (£1,000).

1. Wording replaces an older version. For contraventions that occurred before the effective date you need to refer to the Annex to schedule of contraventions after 1 April 2015. ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰