Guidance

Annex to schedule of contraventions after 1 April 2015

Updated 25 April 2024

This annex shows the previous wording of obligations which have been amended by SI 2015/636.

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
022	15 November 2011 to 1 April 2015	Articles 36a and 36b of the Code and Articles 183, 184a and 184c of the Implementing Regulation Goods brought into the customs territory must be covered by a summary declaration. The declaration must be lodged electronically. The declaration must be lodged at the customs office of entry unless otherwise permitted. The declaration must be lodged within the time-limits laid down in Articles 184a and 184c of the Implementing Regulation. The declaration must contain the particulars set out in Annex 30A of the Implementing Regulation and be completed in accordance with the explanatory notes to that Annex.	The person who brings the goods into the customs territory (£1,000). The person on whom the obligation to lodge the declaration falls in accordance with Article 183(b) or 183(c) of the Implementing Regulation (£1,000). The person who submits the summary declaration (£1,000).
120	23 December 2003 to 1 April 2015	Articles 6, 7, 85 to 87 and 90 of the Code and Articles 505 to 508 of the Implementing Regulations To comply with a condition (including special conditions governing the procedure in question) of an immediately enforceable binding decision of Customs, in respect of an authorisation or transferred obligations for use of any customs procedure with economic impact referred to in Articles 85 to 87a To notify Customs of all factors arising after the authorisation is granted and which may influence its’ continuation or content.	The person to whom the authorisation for use of any customs procedure with economic impact is issued (£2,500). Any person to whom the conditions or obligations of a customs procedure with economic impact are transferred (£2,500) Any authorised person (£2,500).
121	23 December 2003 to 1 April 2015	Articles 105 of the Code and Article 528 of the Implementing Regulations In respect of customs warehousing, the designated person shall keep stock records of all the goods placed under the customs warehousing procedure in the form approved by Customs.	The designated person (£1,000).
171	23 December 2003 to 1 April 2015	Article 105 of the Code and Articles 803 and 804 of the Implementing Regulation The person designated shall keep stock records of all the goods placed under the customs warehousing procedure in the form approved by Customs.	The designated person (£1,000).
200	23 December 2003 to 23 December 2009	Article 96 of the Code and The Schedule to the Transit Regulations Obligation to: (a) produce the goods intact at the customs office of destination within the time limit prescribed; (b) duly observe the measures adopted by Customs to ensure identification of the goods; (c) duly observe the provisions relating to the Community/common transit procedures and comply with any relevant Community provision.	The principal to the transit operation (£2,500). A carrier or recipient of goods who accepts the goods knowing they are moving under Community transit (£2,500).
203	24 December 2009 to 1 April 2015	Article 313b(5) of the Implementing Regulation Where a regular shipping service has been authorised, obligation to use the authorisation and to communicate any withdrawal or change in the characteristics of the authorised service to the authorising authorities.	The shipping company (£2,500).
204	24 December 2009 to 1 April 2015	Article 313b(7) of the Implementing Regulation Where a vessel of an authorised shipping service is forced to tranship at sea or temporarily put into a third country port or free zone as described in the Article, to inform the customs authorities of the subsequent ports of call along the vessel’s scheduled route.	The shipping company (£2,500).
231	23 December 2003 to 1 April 2015	Article 16 of the Code and Regulations 3 to 5 and 9 of the Accounts and Records Regulations Any obligation for purposes of control by Customs to: (a) keep a record received or issued; (b) preserve a received record and keep and preserve a copy of an issued record; (c) preserve a prepared or maintained record which has not been received or issued; (d) keep and preserve a copy of every supplementary declaration made (or made on behalf of the person concerned) or a record of all the information set out in that declaration; (e) keep and preserve a copy of every simplified declaration made (or made on behalf of the person concerned) or a record of all the information set out in that declaration; (f) keep and preserve such other records as Customs may specify in any case or cases in a notice published by them; (g) ensure that any record, kept or preserved which relates to a customs declaration, is so kept or preserved that it is readily apparent that it relates to that declaration; (h) preserve any record or copy of a record for a period of four years (or such lesser period as Customs may require).	The person directly or indirectly involved in the customs operation concerned for the purposes of trade in goods (£1,000). A customs trader (any person carrying on a trade or business which consists of or includes any of the activities mentioned in section 20(1) of the 1994 Act) (£1,000).

Postal packets rules before 2 April 2015

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
270	23 December 2003 to 1 April 2015	Articles 49 and 59 of the Code, Article 237(4) of the Implementing Regulations, Regulations 5A and 14 of the Postal Packets Regulations and Regulation 5 of the Importation Regulations Where notified by Customs of a requirement to make a declaration, it shall be made in the form determined by them and shall be presented to the proper officer within 28 days.	The addressee of the packet (£1,000). Any other person who is, or for the time being, is the importer of the goods within the meaning of the Act (£1,000).
271	23 December 2003 to 1 April 2015	Regulation 9 of the Postal Packets Regulations Requirement to have affixed to the bag label a green label in the prescribed form.	The postal operator (£1,000). The universal service provider within the meaning of the Postal Services Act 2000 (£1,000).
272	23 December 2003 to 1 April 2015	Regulation 11 of the Postal Packets Regulations Requirement to perform, in relation to any postal packet or the goods it contains, such duties required by virtue of the customs and excise Acts to be performed by the importer, as Customs may require.	The proper officer of the postal operator (£1,000).
273	23 December 2003 to 1 April 2015	Regulation 12 of the Postal Packets Regulations Requirement to: (a) produce to the proper officer postal packets arriving in the United Kingdom. (b) open for customs examination any packets so produced.	The proper officer of the postal operator (£1,000).
274	23 December 2003 to 1 April 2015	Regulation 17 of the Postal Packets Regulations Requirement to deliver to the proper officer any postal packet upon the ground that any goods contained in it are liable to forfeiture.	The proper officer of the postal operator (£1,000).

Community system of duty reliefs rules before 2 April 2015

Reason code	Effective from	Relevant rule of a description	Person of a description (maximum penalty)
310	23 December 2003 to 1 April 2015	Articles 7(1), 7(2) and Articles 15(1), 15(2) and Articles 37 and 38 of the Relief Regulation To pre-notify the competent authorities and/or pay any unpaid duty where any of the following goods are lent, given as security, hired out, or transferred (whether for consideration or free of charge) within 12 months of acceptance of entry for free circulation, or in respect of Article 37, 36 months where that period is so extended: (a) personal property imported upon transfer of normal residence; (b) goods imported on the occasion of a marriage; (c) capital goods and other equipment including that belonging to persons engaged in a liberal profession and to legal persons engaged in a non profit making activity. As applied in relation to import VAT under the Personal Relief’s Order: (a) Parts I to IV in relation to Article 7 of the Relief Regulation; (b) Parts I to III and V in relation to Article 15 of the Relief Regulation.	In respect of Article 7, the person accorded relief from duties on the importation of the goods on the transfer of their normal place of residence (£1,000). In respect of Article 15, the person accorded relief from duties on the importation of the goods on the occasion of a marriage (£1,000). In respect of Articles 37 and 38, the person accorded relief from duties on the importation of capital goods and other equipment (£1,000).
311	23 December 2003 to 1 April 2015	Article 24(1) of the Relief Regulation Except where the relief continues to apply in respect of a new secondary residence and in accordance with Article 22(b) and (c), where within a two year period from the date of acceptance of the entry for free circulation of the household effects or within 10 years after of such entry, where the period is so extended in respect of valuable household effects, a secondary residence is hired or transferred to a third person, the import duties on those household effects shall be paid at the rate applicable at the time of the relevant hire or transfer.	The person accorded relief from duties on the importation of household effects to furnish a secondary residence (£1,000).
312	23 December 2003 to 1 April 2015	Article 24(2) of the Relief Regulation To pay any relevant duty where the household effects are lent, given as security, hired out, or transferred whether for consideration or free of charge) within 2 years of acceptance of entry for free circulation or within 10 years after such entry, where the period is so extended in respect of valuable household effects and under the same conditions referred to in Article 24(1).	The person accorded relief from duties on the importation of household effects to furnish a secondary residence (£1,000).
313	23 December 2003 to 1 April 2015	Article 57, Article 63b, Article 68, Articles 76 and 77 of the Relief Regulation To pre-notify the competent authorities where any: (a) educational, scientific and cultural materials, scientific instruments and apparatus identified in Articles 51, 53, 54, 56 (for the purposes of Article 57); or (b) instruments or apparatus intended for medical research, establishing medical diagnosis or carrying out medical treatment referred to in Article 63a (for the purposes of Article 63b); or (c) goods for charitable or philanthropic organisations (for the purposes of Article 68); or (d) articles specially designed for the educational, scientific or cultural advancement of blind or education, employment or social advancement of handicapped persons (other than blind persons) (for the purposes of Articles 76 and 77) are lent, hired out, or transferred (whether for consideration or free of charge). To pre-pay import duties due, except where the goods are lent, hired out, or transferred(whether for consideration or free of charge) to an establishment or organisation which is entitled to benefit from the relief pursuant to (a) Articles 51 or 52(2) (for the purposes of Articles 57 and 63b; or (b) Articles 65 and 67 (for the purposes of Article 68); or (c) Article 76(2) (for the purposes of Article 76); or (d) Article 77(2) (for the purposes of Article 77) and uses the article, instrument or apparatus for purposes which confer such relief.	The person accorded relief under Articles 51 and 52(2) (£1,000). The recipient bodies accorded relief under Article 63a(1) (£1,000). The organisation benefiting from the relief under Article 68 (£1,000). The person, institute or organisation benefiting from the relief under Articles 71 and 72 (£1,000). The person accorded relief under Articles 51 and 52(2) who lends, hires out or transfers the goods (£1,000). The organisation benefiting from the relief under Article 68 (£1,000). The person, institute or organisation benefiting from the relief under Articles 71 and 72 (£1,000). The person, institute or organisation benefiting from the relief under Articles 71 and 72 (£1,000).
314	23 December 2003 to 1 April 2015	Article 59 of Relief Regulation To pre-notify the competent authorities where: (a) any of the equipment referred to in Article 59a is lent, hired out, or transferred (whether for consideration or free of charge); (b) an establishment or organisation referred to in Article 59a(1) which no longer fulfils the conditions to qualify for relief or proposes to use the equipment other than for the purposes provided for under that Article. Without prejudice to the application of Articles 52 and 53: (a) in respect of Article 59b(2), to pre-pay import duties due, except where the goods are lent, hired out, or transferred (whether for consideration or free of charge) to an establishment or organisation which is entitled to benefit from the relief pursuant to Article 59a and uses the article, instrument or apparatus for purposes which confer such relief; (b) in respect of Article 59b(4) for establishments or organisations which cease to fulfil the conditions, to pay import duties due; (c) in respect of Article 59b(4), equipment used by establishments or organisations benefiting from the relief for purposes other than those provided for under Article 59a, to pay import duties due.	The scientific research establishment or organisation benefiting from the relief under Article 59a (£1,000). .
315	23 December 2003 to 1 April 2015	Article 78 of Relief Regulation To inform the competent authorities where the organisation ceases to fulfil the conditions giving entitlement to duty free admission or proposes to use articles admitted duty free for purposes other than those provided for by Articles 71 and 72. In respect of articles: (a) remaining in the possession of the institutions or organisations which cease to fulfil the conditions giving entitlement to relief; or (b) used by the institutions or organisations for purposes other than those provided for in Articles 71 and 72 to pay any relevant import duties due.	The institute or organisation benefiting from the relief under Articles 71 and 72 (£1,000).
316	23 December 2003 to 1 April 2015	Article 83 of Relief Regulation To pre-notify the competent authority and pre-pay import duty due where: (a) any of the goods referred to in Article 79(1) is lent, hired out or transferred (whether for consideration or free of charge); (b) an organisation referred to in Article 79(1) which no longer fulfils the conditions to qualify for relief or proposes to use the goods other than for the purposes provided for under that Article.	The state organisation or other charitable or philanthropic organisation benefiting from the relief under Article 71(1) (£1,000).
317	23 December 2003 to 1 April 2015	Articles 100, 104 and 105 of Relief Regulation 1. Relieved ‘products remaining’, with the agreement and under the supervision of the competent authority upon completion of examination, analysis or testing to be: (a) completely destroyed or rendered commercially valueless; or (b) surrendered to the state without causing it expense; or (c) in justified circumstances, exported outside the customs territory. 2. Where Article 104(1) (as set out in 1(a), (b) and (c) above) is not applied, to pay the duty due on the ‘products remaining’.	The person accorded relief under Article 100 (£1,000).