Summary
These Regulations (SI 2011/2588) amend the Customs (Contravention of a Relevant Rule) Regulations 2003 to update terminology (replacing 'customs territory of the Community' with 'customs territory' post-Brexit), add a new regulation 7 treating continuing conduct after a notice as a further contravention, and extensively revise the Schedule which specifies penalties (£1,000-£2,500) for contraventions of various EU-derived customs rules including summary declarations, presentation of goods, customs declarations, and simplified procedures.
Reason
These regulations impose substantial monetary penalties (£1,000-£2,500) for administrative customs contraventions such as late or incomplete electronic declarations, procedural violations in simplified procedures, and documentation failures. The continuing conduct provision (new reg 7) permits unlimited cascading penalties for what may be a single administrative oversight, creating existential liability risk for SMEs. These penalties reflect EU-derived rules maintained since Brexit with no democratic review of their continued appropriateness. The complexity of the penalty schedule, with layered requirements for summary declarations, temporary storage declarations, diversion requests, and notification obligations, adds compliance burden that is disproportionate to the administrative nature of the violations. Post-Brexit regulatory independence offers the opportunity to streamline these enforcement mechanisms rather than perpetuate an enforcement-heavy approach designed for an EU customs union the UK no longer participates in.