These Regulations amend the Export (Penalty) Regulations 2003 (S.I. 2003/3102) (‘the 2003 Regulations’). The 2003 Regulations provide in part for penalties for contravention of rules on exports set out in EU legislation. These Regulations replace references to the Community Customs Code and associated legislation which have lapsed with references to the Union Customs Code and associated legislation that are currently in force.