HMRC has amended two sets of regulations to replace references to the Community Customs Code (CCC) with references to the Union Customs Code (UCC). The CCC and its implementing regulation were replaced by the UCC and associated regulations in 2016.
The Customs (Contravention of a Relevant Rule) (Amendment) Regulations, SI 2018/483, come into force on 9 May 2018, replacing references in the principal 2003 regulations, which prescribe a range of contraventions of customs legislation that give rise to civil penalties.
The Export (Penalty) (Amendment) Regulations, SI 2018/507, come into force on 14 May 2018, replacing references in the principal 2003 regulations, which prescribe where breaches of requirements under legislation relating to exports give rise to civil penalties.
The Treasury has already made the Finance Act 2003, Part 3 (Amendment) Order, SI 2018/461, which came into force on 30 March 2018, updating the Act to make the UCC a piece of specified tax legislation, breaches of which give rise to civil penalties.
HMRC has amended two sets of regulations to replace references to the Community Customs Code (CCC) with references to the Union Customs Code (UCC). The CCC and its implementing regulation were replaced by the UCC and associated regulations in 2016.
The Customs (Contravention of a Relevant Rule) (Amendment) Regulations, SI 2018/483, come into force on 9 May 2018, replacing references in the principal 2003 regulations, which prescribe a range of contraventions of customs legislation that give rise to civil penalties.
The Export (Penalty) (Amendment) Regulations, SI 2018/507, come into force on 14 May 2018, replacing references in the principal 2003 regulations, which prescribe where breaches of requirements under legislation relating to exports give rise to civil penalties.
The Treasury has already made the Finance Act 2003, Part 3 (Amendment) Order, SI 2018/461, which came into force on 30 March 2018, updating the Act to make the UCC a piece of specified tax legislation, breaches of which give rise to civil penalties.
.tmb-editorspic.jpg?sfvrsn=df04ab27_1)
