Threads / Tobacco Duty Evasion Sanctions / Penalties: changes to the Customs (Contravention of a Relev…
Policy Paper Published 24 Apr 2018 HM Revenue & Customs ↗ View on GOV.UK

Penalties: changes to the Customs (Contravention of a Relevant Rule) Regulations 2003

This tax information and impact note amends the Customs (Contravention of a Relevant Rule) Regulations 2003 after the introduction of the Union Customs Code.

▤ Verbatim text from source document

This amendment is to make sure UK law concerning civil penalties refers to the most recent version of the EU legislation with which it was intended to operate.