
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—
 “Consignment Note CIM” and “TR transfer note”—
(a) in relation to Community transit, have the same meanings as in Articles 72 and 86 respectively of Commission Regulation (EEC) No. 1214/92;
(b) in relation to common transit, have the same meanings as in Articles 72 and 86 respectively of Appendix II to the Convention;
 “the Convention” means the Convention of 20th May 1987 on a common transit procedure entered into by the Economic Community, Austria, Finland, Iceland, Norway, Sweden and the Swiss Confederation;
 “the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979;
 “relevant Community provision” means—
(a) in relation to Community transit, any provision of a Community Regulation specified in the first, second or third columns of the Schedule to these Regulations and shall include any such provisions as applied by—
(i) Article 37(3) of Council Regulation (EEC) No. 2726/90;
(ii) Articles 81(1) and 96(1) of Commission Regulation (EEC) No. 1214/92;
(b) in relation to common transit, any provision of the Convention specified in the fourth or fifth columns of the Schedule to these Regulations and shall include any such provisions as applied by—
(i) Article 37(3) of Appendix I to the Convention;
(ii) Articles 81(1) and 96(1) of Appendix II to the Convention.
3 
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,person then in charge of the goods shall each be liable on summary conviction to a penalty of level 5 on the standard scale and any goods in respect of which the offence was committed shall be liable to forfeiture.
4 

(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 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 (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.
5 

(1) The Customs and Excise (Community Transit) (No. 2) Regulations 1987 and the Customs and Excise (Common Transit) Regulations 1988 are hereby revoked.
(2) Notwithstanding their revocation, the Regulations mentioned in paragraph 1 of this regulation shall continue to have effect—
(a) until 1st July 1993, to the extent that they create offences for the contravention of Articles 35 and 37 of Commission Regulation (EEC) No. 1062/87 and Articles 35 and 37 of the Convention in the application of those Articles to the carriage of goods under cover of an International Express Parcels Consignment Note;
(b) in relation to carriage begun, in accordance with the provisions of Council Regulation (EEC) No. 222/77 and Commission Regulation (EEC) No. 1062/87, on or before 31st December 1992.
A. Sawyer
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
26th May 1993
SCHEDULE
Regulation 2


E.C. REGULATIONS(COMMUNITY TRANSIT) THE CONVENTION (COMMON TRANSIT) 
(1) COUNCIL REGULATION (EEC) No. 2726/90 (2) COMMISSION REGULATION (EEC) No. 1214/92 (3) COMMISSION REGULATION (EEC) No. 3566/92 (4) APPENDIX I (5) APPENDIX II SUBJECT MATTER OFPROVISIONS
Article 11— paragraphs 1(a) and (b)   Article 11— paragraphs 1(a) and (b)  Principal’s responsibility for production of goods and TI document at office of destination and for observance of time limits, identification measures and provisions relating, as the case may be, to Community transit or common transit
Article 11— paragraph 2   Article 11— paragraph 2  Responsibility of carrier and recipient for production of goods at office of destination and for observance of time limits and identification measures
Article 15   Article 15— paragraph 1  Copies of TI document to accompany goods
Article 18— paragraph 1   Article 18— paragraph 1  Consignment and copies of TI document to be produced at each office of transit
Article 18— paragraph 2   Article 18— paragraph 2  Carrier to give each office of transit a transit advice note
Article 20— the first sentence of paragraph 1   Article 20— the first sentence of paragraph 1  Transfer of goods under supervision of customs authorities
Article 24— the first sub-paragraph of paragraph 1   Article 24— the first sub-paragraph of paragraph 1]  Principal to furnish guarantee
 Article 20— first paragraph   Article 20— first paragraph Document for dispatch or export of goods to be presented to office of departure together with declaration to which it relates
 Article 65    Restriction etc. on exportation from Community to be stated on Community transit document
 Article 66— last sentence of paragraph 1    When restricted etc. goods placed under a transit procedure other than the Community transit procedure Control Copy T5 to be endorsed with statement of restriction on export
 Article 78— paragraph 1   Article 78— paragraph 1 Consignment Note CIM to be produced at office of departure
 Article 80— paragraph 1   Article 80— paragraph 1 Railway authority to forward to office of destination sheets of Consignment Note CIM
 Article 93— paragraph 1   Article 93— paragraph 1 TR transfer note to be produced at office of departure
 Article 93— the first sentence ofparagraph 7   Article 93— paragraph 10 TR transfer note to be produced at office of destination
 Article 95— paragraph 1   Article 95— paragraph 1 Transport undertaking to deliver to office of destination sheets of TR transfer note
 Article 110— paragraph 1(a)   Article 110— paragraph 1(a) Authorised consignor to comply with simplified formalities applicable at the office of departure and conditions of authorisation
 Article 114— paragraph 1   Article 114— paragraph 1 Authorised consignee to notify excess quantities, shortages etc., and to send documents to office of destination
 Article 125— paragraph 1(a)   Article 125— paragraph 1(a) Formalities to be complied with by authorised consignor under T2L simplified procedure
  Article 2— paragraph 2   Goods to be put to declared use and dispatched to a declared destination
  Article 23— paragraph 1(a)   Authorised consignor to comply with simplified formalities applicable at office of departure and conditions of authorisation