SI 2018/1260 - The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018

Released 30 November 2018

SI 2018/1260 amends SI 2003/3113 regarding imposition of civil penalties for contravention of Customs importation rules in the event of a no deal Brexit.

The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 are made by the Treasury in connection with the withdrawal of the UK from the European Union. They make amendments to the secondary legislation imposing civil penalties on those who contravene Customs rules relating to the import of goods into the UK in order to ensure that there is a functioning penalty regime following exit day in the event that the UK leaves the EU with no deal. The regulations will come into force on a day to be appointed by the Treasury in regulations pursuant to the power to make such provision contained in the Taxation (Cross-border Trade) Act 2018, s. 52(2). The regulations amend the Customs (Contravention of a Relevant Rule) Regulations 2003 (SI 2003/3113). Redundant references to EU legislation and rules provided for under that legislation are removed and replaced with references to new rules contained in the Customs (Import Duty) (EU Exit) Regulations 2018 (SI 2018/1248), the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (SI 2018/1249), the Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulation 2018 (SI 2018/1247) and the Customs (Transit Procedures) (EU Exit) Regulations 2018 (SI 2018/1258). The regulations were made on 29 November 2018.

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