
1 
These Regulations may be cited as the Customs and Excise (Community Transit) (No. 2) Regulations 1987 and shall come into force on 1st January 1988.
2 
In these Regulations—
 “relevant Community provision” means any provision of a Community Regulation specified in the first and second columns of the Schedule to these Regulations and shall include any such provision as applied by—
(a) Article 39 of Council Regulation (EEC) No. 222/77 to goods carried under the internal Community transit procedure;
(b) Article 38 of Commission Regulation (EEC) No. 1062/87 to a carriage operation starting within and ending outside the Economic Community;
(c) Article 42 of Commission Regulation (EEC) No. 1062/87 to carriage of goods under cover of an International Express Parcels Consignment Note;
(d) Article 55 of Commission Regulation (EEC) No. 1062/87 to a carriage operation starting within and ending outside the Economic Community;
 “the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979;
 “the Commissioners” means the Commissioners of Customs and Excise;
 “CIM” means International Consignment Note;
 “CTTN” means Community Transit Transfer Note.
3 
Goods moving under the internal or external Community transit procedure shall be moved by such routes within the United Kingdom as the Commissioners may specify.
4 
In the event of any contravention or failure to comply with—
(a) any relevant Community provision, or
(b) any requirement or condition imposed by or under any such provision, or
(c) any requirement imposed under regulation 3 hereof, or
(d) any undertaking given pursuant to any such provision or requirement,the person responsible for the contravention or failure and the person then in charge of the goods shall each be liable on summary conviction to a penalty of £2000 and any goods in respect of which the offence was committed shall be liable to forfeiture.
5 

(1) Section 139 of and Schedule 3 to the Customs and Excise Management Act 1979 (detention, seizure and condemnation of goods) shall apply to any goods liable to forfeiture under regulation 4 above as if the goods were liable to forfeiture under the customs and excise Acts.
(2) Sections 145 to 148 and 150 to 155 of the Customs and Excise Management Act 1979 (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under regulation 4 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.
6 
The Customs and Excise (Community Transit) Regulations 1987 are hereby revoked.
Bryce Knox
Commissioner of Customs and Excise
King’s Beam House,
Mark Lane,
London EC3R 7HE
7th December 1987
SCHEDULE
Regulation 2


(1)Community Regulations (2)Relevant Provisions (3)Subject Matter of Provisions
Council Regulation (EEC) No. 222/77 of 13 December 1976 on Community transit Article 13 Principal’s responsibility for production of goods at office of destination and for observance of time limits, identification measures and provisions relating to Community transit procedure
 Article 19 — paragraph 1 Community transit documents to accompany goods
 Article 21 Consignment and Community transit documents to be produced at each office of transit
 Article 22 — the first sentence of paragraph 1 Carrier to give each office of transit a transit advice note
 Article 24 — the first sentence of paragraph 1 Transfer of goods under supervision of customs authorities
 Article 27 — paragraph 1 Principal to furnish guarantee
Commission Regulation (EEC) No. 1062/87 of 27 March 1987 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure Article 4 — first paragraph Document for dispatch or export of goods to be presented to office of departure together with Community transit declaration to which it relates
 Article 21 Restrictions, etc. on exportation from Community to be stated on Community transit document
 Article 22 — last sentence of paragraph 1 When restricted etc. goods not placed under Community transit procedure Control Copy T No 5 to be endorsed with statement of restriction on export
 Article 35 — paragraph 1 CIM to be produced at office of departure
 Article 37 — paragraph 1 Railway authorities to forward to office of destination sheets of CIM
 Article 52 — paragraph 1 CTTN to be produced at office of departure
 Article 52 — paragraph 7 CTTN to be produced at office of destination
 Article 54 — paragraph 1 Transport undertaking to forward to office of destination sheets of CTTN
 Article 70 — paragraph 1(a) Authorised consignor to comply with simplified formalities applicable at the office of departure and conditions of authorisation
 Article 72 — paragraph 4 Authorised consignee to comply with simplified formalities applicable at the office of destination and conditions of authorisation
 Article 74 — paragraph 1 Authorised consignee to notify excess quantities, shortages, etc., and to send documents to office of destination
 Article 93 — first sentence Authorised consignor to make a copy of each COM T2L status declaration
 Article 95 — paragraph 1(a) Formalities to be complied with by authorised consignor under COM T2L simplified procedure
Commission Regulation (EEC) No. 2823/87 of 18 September 1987 on the documents to be used for the purpose of implementing Community measures entailing verification of the use and/or destination of goods Article 1(2) Goods to be put to declared use or dispatched to declared destination
 Article 23 — paragraph 1(a) Authorised consignor to comply with simplified formalities applicable at office of departure and conditions of authorisation