Guidance

Export: schedule of contraventions after 14 May 2018

Updated 20 November 2024

This schedule of export contraventions is only to be used for contraventions which occur on or after 14 May 2018.

You can use the reason codes to find the rules under Schedule to SI 2003/3102. 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.

Relevant export rule	Penalty reason code	Description of person liable	Maximum penalty
Article 269 of the Code With the exception of Union goods specified in Article 269(2) of the Code, all Union goods to be taken out of the customs territory of the Union must be placed under the export procedure.	500	The exporter.	£1,000
Article 158 of the Code All goods intended to be placed under a customs procedure (other than the free zone procedure) must be covered by a customs declaration appropriate for the particular procedure.	510	The exporter.	£1,000
Article 162 of the Code Standard customs declarations must contain all the particulars necessary for application of the provisions governing the customs procedure for which the goods are declared.	511	The declarant.	£2,500
Article 163 of the Code The supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared must be in the declarant’s possession and at the disposal of Customs at the time when the customs declaration is lodged.	511A	The declarant.	£1,000
Article 221 of the Implementing Regulation Export declarations must be lodged at the competent customs office for placing the goods under the export procedure.	512	The declarant.	£1,000
Article 263 of the Code and Article 244 of the Delegated Regulation Pre-departure declarations must be lodged within the time limits specified in Article 244 of the Delegated Regulation, containing the particulars necessary for risk analysis for security and safety purposes.	513	The declarant.	£1,000
Article 162 and 267 of the Code and Article 337 of the Delegated Regulation Where an export or re-export declaration was required but the goods have been taken out of the customs territory of the Union without one, a retrospective declaration must be lodged at the customs office competent for the place where the exporter is established.	514	The exporter.	£1,000
Article 263, 267 and 271 of the Code and Article 337 of the Implementing Regulation Where goods are taken out of the customs territory of the Union and a customs declaration or a re-export declaration is not lodged as a pre-departure declaration, an exit summary declaration must be lodged at the customs office of exit.	515	The person who takes the goods out of the customs territory. The person in whose name or on whose behalf the person who takes the goods out of that territory acts. The person who assumes responsibility for carriage of the goods before their exit from that territory.	£1,000
Articles 166, 167 and 182 of the Code, Articles 145 and 150 of the Delegated Regulation and Articles 234 and 235 of the Implementing Regulation A person authorised under Article 166(2) of the Code for the regular use of a simplified declaration, or under Article 182(1) of the Code for lodging a declaration in the form of an entry in the declarant’s records must: (a) comply with the relevant conditions, meet the relevant criteria and comply with the relevant obligations (b) inform the authorising authorities of all factors arising after authorisation has been granted which may influence its continuation or content.	520	The authorised person.	£2,500
Article 267 of the Code Goods to be taken out of the customs territory of the Union must be presented to Customs on exit.	521	The person who takes the goods out of the customs territory. The person in whose name or on whose behalf the person who takes the goods out of that territory acts. The person who assumes responsibility for carriage of the goods before their exit from that territory.	£2,500
Article 267 of the Code and Article 332 of the Implementing Regulation A carrier may not load goods for carriage out of the customs territory unless the information referred to in Article 332(5) of the Implementing Regulation has been provided to the carrier. The carrier shall notify the exit of the goods to the customs office of exit by providing that information unless it is available to the customs authorities through existing commercial, port or transport systems or processes.	522	The carrier.	£2,500
Article 267 of the Code and Article 340 of the Implementing Regulation (a) Where goods released for export or re-export are no longer intended to be taken out of the customs territory of the Union, the customs office of export must be informed immediately. (b) Where the goods have already been presented to the customs office of exit, that office must be informed that the goods will not be taken out of the customs territory of the Union and must be informed of the MRN of the export or re-export declaration.	523	The declarant.	£1,000
Articles 162 and 267 of the Code and Article 337(2) of the Delegated Regulation Where goods which left the customs territory under cover of an ATA carnet are no longer intended to be reimported, an export declaration containing the particulars referred to in Annex B to the Delegated Regulation shall be presented to the customs office of export.	524	The exporter.	£1,000
Article 274 of the Code and Article 336 of the Implementing Regulation A re-export notification must be lodged where— (a) non-Union goods are removed from temporary storage and taken out of the customs territory of the Union, and (b) the obligation to lodge an exit summary declaration for the goods is waived.	525	The person who takes the goods out of the customs territory. The person in whose name or on whose behalf the person who takes the goods out of that territory acts.	£1,000
Article 15 of the Code and section 23 of the Finance Act 1994 To provide to the customs authorities, upon request and within the prescribed time-limits, such documents, information and assistance as are needed for the purposes of applying customs legislation or which, in the case of a customs trader, relate to that person’s business.	530	The person of whom the request is made.	£1,000
Article 51 of the Code and Regulations 3 to 5 and 9 of the Customs Traders (Accounts and Records Regulations) 1995 To keep the prescribed documents and records in the prescribed manner for the prescribed period.	531	In a case falling within article 51 of the Code, any person involved in the operation concerned. In the case of a customs trader, that customs trader.	£1,000