The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023
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Change 1
20 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003
(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 is amended as follows. (2) In the entries relating to the Customs (Northern Ireland) (EU Exit) Regulations 2020— (a) in the entry relating to regulation 16M, in Column 2, for “The person” substitute “Any person”, (b) in the entry relating to regulation 16S— (i) in Column 1, for “16S” substitute “16S(1)”, and (ii) for the entry in Column 2, substitute “The claimant, or where relevant the principal, and the undertaking lead.”, and (c) after that entry, insert— “Regulation 16S(2)(b) Requirement for an agent to provide specified documents to the claimant. | The agent. | £1,000. Regulation 16SA Requirement for undertaking lead to provide information and evidence to HMRC. | The undertaking lead. | £2,500.”
20 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003
(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 is amended as follows. (2) In the entries relating to the Customs (Northern Ireland) (EU Exit) Regulations 2020— (a) in the entry relating to regulation 16M, in Column 2, for “The person” substitute “Any person”, (b) in the entry relating to regulation 16S— (i) in Column 1, for “16S” substitute “16S(1)”, and (ii) for the entry in Column 2, substitute “The claimant, or where relevant the principal, and the undertaking lead.”, and (c) after that entry, insert— “Regulation 16S(2)(b) Requirement for an agent to provide specified documents to the claimant. | The agent. | £1,000. Regulation 16SA Requirement for undertaking lead to provide information and evidence to HMRC. | The undertaking lead. | £2,500.”
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