Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003
Fine up to £2,500- Fail to notify HMRC or provide information for duty repayment claims Trader
UK Statutory Instrument
2023
United Kingdom
The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023
The Regulations are made by the Treasury primarily under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) as amended by the Taxation (Post-transition Period) Act 2020.
At a glance
Enforced by
What's here
1 compliance obligation
Penalty landscape
1 of 1 obligation carry a fine up to £2,500.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Trader 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Traders also bound by 219 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 952 duties
- TULRCA 1992 1992 39 duties
- Companies Act 2006 2006 39 duties
- Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 39 duties
- The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 2 other sections — procedural / definitional / commencement
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
parent Act
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Made under
Taxation (Cross-border Trade) Act 2018 2018 Primary Act
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Regulators
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