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The Customs and Excise (Transit) Regulations 1993

Type Statutory-Instrument

Publication 1993-05-26

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

Reform history JSON API PDF

Made: 26th May 1993

Laid before Parliament: 2nd June 1993

Coming into force: 23rd June 1993

The Commissioners of Customs and Excise, being a Department designated for the purposes of section 2(2) of the European Communities Act 1972[^f00001] in relation to customs matters of the European Communities[^f00002], in exercise of the powers conferred upon them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation, commencement and interpretation

1

These Regulations may be cited as the Customs and Excise (Transit) Regulations 1993 and shall come into force on 23rd June 1993.

2

In these Regulations—

“the Convention” means the Convention of 20th May 1987 on a common transit procedure done at Interlaken;

“the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979[^f00006];

“relevant transit provision” means—any provision of the Customs Transit Procedures (EU Exit) Regulations 2018 specified in the first column of the Schedule to these Regulations;any provision of the Customs (Import Duty) (EU Exit) Regulations 2018 specified in the second column of the Schedule to these Regulations;any provision of the Convention specified in the third column of the Schedule to these Regulations.

Offences, penalty and forfeiture

3

In the event of any contravention or failure to comply with—

(a) any relevant transit provision, or

(b) any requirement or condition imposed by or under any such provision,

person then in charge of the goods shall each be liable on summary conviction to a penalty of level 5 on the standard scale[^f00009] and any goods in respect of which the offence was committed shall be liable to forfeiture.

Supplementary

4

(1) Section 139 of and Schedule 3 to the Customs and Excise Management Act 1979[^f00010] (detention, seizure and condemnation of goods) shall apply to any goods liable to forfeiture under regulation 3 above as if the goods were liable to forfeiture under the customs and excise Acts.

(2) Sections 144 to 148 and 150 to 155 of the Customs and Excise Management Act 1979[^f00011] (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under regulation 3 above and proceedings for such offences or for condemnation of anything as being forfeited under that regulation as they apply in relation to offences and penalties and proceedings for offences or for condemnation under the customs and excise Acts.

Revocation

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE — Relevant Transit Provisions

The Customs Transit Procedures (EU Exit) Regulations 2018	The Customs (Import Duty) (EU Exit) Regulations 2018	The Convention (Common Transit)	Subject matter of provisions
Paragraphs 2(A1) and (4) and 27(A1) and (3) of Schedule 1			Requirement to provide, in specified cases, the MRN of the declaration of goods to be brought into the United Kingdom, any transit accompanying document and vehicle registration number of any vehicle in which the goods are carried before the goods enter, or re-enter, the United Kingdom.
Paragraphs 2(1) and (4) and 27(1) and (3) of Schedule 1			Copies of transit accompanying document to accompany MRN when the goods are presented at the customs office of transit.
Paragraphs 4(1) and (3) and 29(1) and (4) of Schedule 1		Articles 10 to 13, and the provisions of Chapter 1 of Title 2 and Chapter 2 of Title 3, of Appendix 1	Responsibilities of the holder of the procedure for presentation of goods and required information at customs office of destination and for observance of time limits, identification measures and customs provisions relating to common transit and provision of guarantee.
Paragraphs 4(4) and 29(3) of Schedule 1			Responsibility of carrier and recipient for presentation of goods at customs office of destination and for observance of time limits and identification measures.
Paragraphs 7(1)(a) and 31(1)(a) of Schedule 1			Authorised consignee to notify HMRC of irregularities or incidents etc.
Paragraph 26 of Schedule 1	Regulation 89(5)		Authorised consignor to comply with applicable formalities and conditions of authorisation.
. . .			. . .
. . .			. . .
Paragraph 61 of Schedule 1	Regulation 89(5)		Person authorised to issue T2L or T2LF data for the purposes of the Convention to comply with conditions of authorisation.

Signed

A. Sawyer — Commissioner of Customs and Excise — 26th May 1993

Explanatory note

(This note is not part of the Regulations)

The making of these Regulations is consequent on amendment to EC Regulations dealing with Community transit and the EEC-EFTA Convention on common transit. Penalties and forfeiture are created for contravention of these procedures. These two transit procedures have hitherto been dealt with in separate statutory instruments: the Customs and Excise (Community Transit) (No. 2) Regulations 1987[^f00020] and the Customs and Excise (Common Transit) Regulations 1988[^f00021], both revoked by these Regulations. The penalty, proceedings and forfeiture procedure are governed by the Customs and Excise Management Act 1979.

The Schedules to the 1987 and 1988 Regulations are replaced by the Schedule to these Regulations to take account of:—

the repeal of Council Regulation (EEC) No. 222/77[^f00022] and its replacement by Council Regulation (EEC) No. 2726/90[^f00023] ;

the repeal of Commission Regulation (EEC) No. 1062/87[^f00024] and its replacement by Commission Regulation (EEC) No. 1214/92[^f00025] ;

the repeal of Commission Regulation (EEC) No. 2823/87[^f00026] and its replacement by Commission Regulation (EEC) No. 3566/92[^f00027] ;

the substitution of new Appendices[^f00028] to the EEC-EFTA Convention governing common transit procedure[^f00029] .

Regulation 5 reflects the arrangements which have been made to deal with the transition from the procedures governed by the replaced EC Regulations and Convention Appendices.

Footnotes

[^f00001]: 1972 c. 68.

[^f00002]: S.I. 1977/980.

[^f00006]: 1979 c. 2.

[^f00009]: The amounts of the penalties on the levels of the standard scale have been increased most recently in relation to England and Wales and Scotland by the Criminal Justice Act 1991 (c. 53), section 17, which was brought into force by S.I. 1992/333; the amounts in relation to Northern Ireland are set out in S.R.(N.I.) 1984 No. 253.

[^f00010]: The provision as to penalty in section 139(7) was amended in its application to England and Wales by the Criminal Justice Act 1982 (c. 48), section 46; in its application to Scotland by the Criminal Procedure (Scotland) Act 1975 (c. 21), section 289G (which was inserted by the Criminal Justice Act 1982, section 54); and in its application to Northern Ireland by S.I. 1984/703 (N.I.3); paragraphs 2(c) and 4(1) of Schedule 3 were amended by the Isle of Man Act 1979 (c. 58), section 13 and Schedule 1, paragraphs 23 and 24 respectively.

[^f00011]: Section 145(6) was amended by the Police and Criminal Evidence Act 1984 (c. 60), section 114(1); section 146(1) was modified by S.I. 1990/2167; section 146A was inserted by the Finance Act 1989 (c. 26), section 16(1) and (4); section 147(1) was repealed by the Finance Act 1989 (c. 26), section 16(2) and (4), section 187(1) and Schedule 17, Part I; section 147(2) was amended by the Magistrates' Courts Act 1980 (c. 43), section 154 and Schedule 7, paragraph 176; section 147(5) was repealed by the Criminal Justice Act 1982 (c. 48), section 77 and Schedule 14, paragraph 42 and section 78 and Schedule 16; section 151 was amended by the Magistrates' Courts Act 1980 (c. 43), section 154 and Schedule 7, paragraph 177; section 153(4) was inserted by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, Part I, paragraph 9; section 154(2) was modified by S.I. 1990/2167.

[^f00020]: S.I. 1987/2105.

[^f00021]: S.I. 1988/1476.

[^f00022]: OJ No. L38, 9.2.77, p. 1.

[^f00023]: OJ No. L262, 26.9.90, p. 1.

[^f00024]: OJ No. L107, 22.4.87, p. 1.

[^f00025]: OJ No. L132, 16.5.92, p. 1.

[^f00026]: OJ No. L270, 23.9.87, p. 1.

[^f00027]: OJ No. L362, 11.12.92, p. 11.

[^f00028]: OJ No. L402, 31.12.92, pps. 1 and 9.

[^f00029]: OJ No. L226, 13.8.87, p. 2.

Editorial notes

[^key-f672bab20a55604de431e361f1afeaad]: Reg. 1 in force at 23.6.1993, see reg. 1

[^key-8884c58b6996e94e343c7a2936b6fa4c]: Reg. 2 in force at 23.6.1993, see reg. 1

[^key-0d839e68798619678eb4f5282b8b8560]: Reg. 3 in force at 23.6.1993, see reg. 1

[^key-93673793d3f87c862dd071a8d7dce230]: Reg. 4 in force at 23.6.1993, see reg. 1

[^key-eed145bb2bd93ebfdad6d5a857b9c837]: Reg. 5 in force at 23.6.1993, see reg. 1

[^key-1a38a4d15b9bd58a15375daf8f057ac0]: Words in reg. 2 omitted (31.12.2020) by virtue of The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 3(2)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-fa8da868eaf081710e13126337e1c6e9]: Words in reg. 2 substituted (31.12.2020) by The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 3(2)(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-563008249e7e6038d950ddaa1c91fd2b]: Words in reg. 2 omitted (31.12.2020) by virtue of The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 3(2)(c); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ad71ad181456606393b9698cc541cc58]: Words in reg. 2 inserted (31.12.2020) by The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 3(2)(d); 2020 c. 1, Sch. 5 para. 1(1)

[^key-dd2e1ec1bef1cd7ee6802f65756b4268]: Word in reg. 3(a) substituted (31.12.2020) by The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 3(3); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ee7b5004f8a3a949d65c9b367d8ec5fd]: Reg. 5 omitted (31.12.2020) by virtue of The Customs (Consequential Amendments) (EU Exit) Regulations 2019 (S.I. 2019/140), regs. 1, 3(4); 2020 c. 1, Sch. 5 para. 1(1)

[^key-d65b8ca9b2a3fb7df5c6a0fb6552d358]: Words in Sch. inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 3(2); S.I. 2020/1643, reg. 2, Sch.

[^key-3c3ce245c26b4244313130178844716d]: Words in Sch. omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 11(a) (with reg. 1(2))

[^key-2cce88b99dcec40011c5298d86cd2a44]: Words in Sch. omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 11(b) (with reg. 1(2))

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