Guidance: Customs civil penalties
You can find the rules under the schedule to SI 2003/3113. 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, particularly changes to SI 2018/1260 and changes to SI 2019/148.
For safety and security matters (including entry summary and exit summary declarations), you can find details about penalties in the schedule to SI 2019/121. This schedule mentions rules in the safety and security legislation that apply for goods entering or being taken out of Great Britain (England, Scotland and Wales).
7. Community status of goods and Community Transit
9. The Postal Packets (Revenue and Customs) Regulations 2011
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Read the original at the source: https://www.gov.uk/government/publications/customs-civil-penalties
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https://www.gov.uk/government/publications/customs-civil-penalties#2026-11-04T11:22:15Z