Guidance

Export: schedule of contraventions from 1 January 2021

Updated 25 April 2024

This schedule of export contraventions is only to be used for contraventions which occur from 1 January 2021.

You can find the rules under the 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
The Customs and Excise Management Act 1979   Section 80 (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.	300	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. The exporter.	£1,000
The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024 Obligation to notify material error in evidence of origin: Regulation 3: Regulations 4 and 5 apply where — (a) a preferential trade arrangement listed in the Schedule requires His Majesty’s government in the United Kingdom to make provision requiring evidence providers, upon becoming aware of, or having reason to believe that there are, material errors in evidence of origin which they have provided, to notify evidence recipients of those errors (b) an evidence provider has provided an evidence recipient with evidence of origin in pursuance of the arrangement and (c) the evidence provider has become aware of, or has reason to believe that there is, a material error in that evidence. Regulation 4: The evidence provider must notify the evidence recipient of the material error in accordance with regulation 5. Regulation 5: The evidence provider must ensure that the notification mentioned in regulation 4 — (a) is given in such manner, and (b) satisfies such requirements as to timing, form and content, as the Commissioners specify, in relation to the arrangement, by public notice.	548	An evidence provider who fails to comply with an obligation to notify under regulation 4 is liable to a penalty	£1,000

The Customs (Export) (EU Exit) Regulations 2019 Regulation 59B(1B), (2) and (3) An onward export notification in respect of goods to which paragraph (1B) applies must be given to HMRC by a person mentioned in paragraph (3) before the goods are exported.	445	The person who was required to give the notification.	£2,500
The Customs (Export) (EU Exit) Regulations 2019 Regulation 10 For goods intended to be exported in accordance with a procedure for the purposes of the applicable export provisions, an export declaration must be made in accordance with Part 4 of those regulations.	510	The person responsible for making the export declaration.	£2,500
The Customs (Export) (EU Exit) Regulations 2019 Regulation 11 Where the requirement to make an export declaration under regulation 10 is not met before exportation of the goods, a declaration in accordance with Part 4 of the regulations must be made as soon the person who exported the goods becomes aware or is notified of the requirement.	502	The person who exported the goods.	£1,000
The Customs (Export) (EU Exit) Regulations 2019 Regulation 30 An export declaration must meet the requirements set out in regulation 30.	503	The person responsible for making the export declaration.	£2,500
Simplified export declaration process The Customs (Export) (EU Exit) Regulations 2019 Regulation 32(6) The simplified declaration process must be used in compliance with any condition contained in the authorisation as required by regulation 32(6).	504	The authorised declarant.	£2,500
The Customs (Export) (EU Exit) Regulations 2019 Regulation 33(1), (5) and (6) To comply with the simplified export declaration process an authorised declarant must make the export declaration, in respect of the goods in two parts, comprising: (a) a simplified export declaration (b) a supplementary export declaration Each part must be made within the applicable timescale set out in regulation (5) and (6) as the case may be.	505	The authorised declarant.	£2,500
The Customs (Export) (EU Exit) Regulations 2019 Regulation 33(8) An authorised declarant by the end of the period which applies to each respective part must make available for inspection by an HMRC officer any documents required to accompany each respective part.	506	The authorised declarant.	£2,500
The Customs (Export) (EU Exit) Regulations 2019 Regulation 38(1) Requirement to allow access to Entry in Declarant’s Records (EIDR) electronic system or provide information. An authorised EIDR export declarant must, when required to do so by an HMRC officer: (a) allow an officer access to the EIDR electronic system operated by the declarant (b) provide to the officer, from that system, information which the officer reasonably requires in order to verify EIDR records, or other records showing whether or not any goods have been exported which are subject to a prohibition or restriction on export imposed under an enactment.	507	The authorised EIDR export declarations.	£2,500
The Customs (Export) (EU Exit) Regulations 2019 Regulation 40(1), (3), (4) and (5) Save where regulation 40(1) is disapplied by regulation 40(2), goods, in respect of which an export declaration has been made, must be made available, by the person specified in regulation 40(3) (‘A’) or where applicable, the person required to do so in regulation 40(4) (‘B’), for examination at an appropriate place within a period of 30 days beginning with the day on which the declaration was made and ‘A’ or where applicable ‘B’, must give HMRC a notification setting out when and where the goods are to be made so available.	508	Person ‘A’ or where applicable, person ‘B’.	£2,500
The Customs (Export) (EU Exit) Regulations 2019 Regulation 41(3) To comply immediately or at a specified time with the requirements to: (a) provide information (and documents) to the officer as specified by the officer (b) handle goods, or otherwise deal with them, in accordance with instructions given by the officer (whether given orally or in any other way), or (c) keep the goods in any place specified by the officer.	509	The person required by an HMRC officer to comply with the requirement.	£1,000
Discharge from a common export procedure The Customs (Export) (EU Exit) Regulations 2019 Regulation 50(3) and (4) A person who exported goods that have been presented to Customs on export is required to inform HMRC that the goods have been exported except if they secure that another person (‘P’) is to do it on their behalf.	516	The person who exported the goods or where applicable P.	£2,500
Presentation of goods on export The Customs (Export) (EU Exit) Regulations 2019 Regulation 51(1), (2) and (3) A person mentioned in regulation 51(2) must give a notification of export of goods to HMRC, except where another person mentioned in regulation 51(2) has given it, or is deemed to have given it, prior to the export of the goods and in compliance with regulation 51(4) to (6).	521	A person mentioned in regulation 51(2) who is required to give the notification.	£2,500
Goods exported from roll-on roll-off (RoRo) listed locations The Customs (Export) (EU Exit) Regulations 2019 Regulation 54(2) Where goods are carried by RoRo vehicles to, and are exported on RoRo vehicles from, RoRo listed locations goods must be made available for examination: (a) in cases specified in a notice which may be given by HMRC or (b) if an HMRC officer requires that the goods are available for examination at a place specified in a notice by HMRC.	526	The person who made the export declaration (E) or where applicable, a person who has been secured by E to make the goods available for examination on E’s behalf.	£2,500
The Customs (Export) (EU Exit) Regulations 2019 Regulation 54(7A) Where regulation 54 applies evidence of compliance with regulation 10(1) must be produced to an HMRC officer by a person specified in subparagraph (a) or (b) of regulation 54(7A) when required.	527	The person in subparagraph (a) or (b) of regulation 54(7A) who has been required to produce the evidence.	£1,000
The Customs (Export) (EU Exit) Regulations 2019 Regulation 54A(3) An operator of a relevant vehicle at a RoRo listed location or a specified export location must take reasonable steps to ensure that P2P notices have been issued in respect of goods prior to the goods being boarded or loaded onto the vehicle.	528	The operator of the relevant vehicle.	£1,000
Customs agents The Customs (Export) (EU Exit) Regulations 2019 Regulation 57(1) Save where regulation 57(1) is disapplied by regulation 57(2), where a person (‘P’) appoints another person (‘A’) to act on P’s behalf as a Customs agent, ‘A’ must disclose that agency in each export declaration which is made by ‘A’ as agent for ‘P’.	540	Person A.	£2,500
The Customs (Export) (EU Exit) Regulations 2019 Regulation 58(2) Where a person’s appointment as a Customs agent is required to be disclosed in an export declaration by regulation 57(1) and the appointment is withdrawn, the principal must disclose the withdrawal by amending each export declaration in which disclosure of the appointment was required to be given.	541	The principal who was required to disclose the withdrawal of the appointment.	£1,000
The Customs (Export) (EU Exit) Regulations 2019 Regulation 58(4) Where an appointment in respect of an export declaration is withdrawn and the principal appoints another person (‘C’) as a Customs agent in respect of the export declaration, C must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration that C is acting as a Customs agent in respect of the export declaration.	544	Person C.	£1,000
The Customs (Export) (EU Exit) Regulations 2019 Regulation 58(6) Where a Customs agent originally acting in the capacity of: (a) a direct agent becomes an agent acting in the capacity of an indirect agent, or (b) an indirect agent becomes an agent acting in the capacity of a direct agent, the Customs agent must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration the agent’s new capacity.	545	The customs agent to whom regulation 58(6) applies.	£1,000
The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 Regulation 5 Completion of the Customs declaration Where goods are declared for the free-circulation procedure, the declaration must be completed by the provision to HMRC of further information in respect of the importation of the goods that is specified in a public notice given by HMRC Commissioners, in the manner specified in and otherwise in accordance with provision made in a public notice given by HMRC Commissioners and within the time limit specified in paragraph (4).	546	The eligible person.	£2,500
The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 Regulation 10 Completion of the export declaration Where goods are declared for a common export procedure, the declaration must be completed by the provision to HMRC of further information in respect of the export of the goods that is specified in a public notice given by HMRC Commissioners, in the manner specified in and otherwise in accordance with provision made in a public notice given by HMRC Commissioners and before the end of the period specified in a public notice given by HMRC Commissioners.	547	The eligible person.	£2,500