
1993 No. 1353
CUSTOMS AND EXCISE
The Customs and Excise (Transit) Regulations 1993
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 in relation to customs matters of the European Communities, 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;
 “relevant transit provision” means—
(a) any provision of the Customs Transit Procedures (EU Exit) Regulations 2018 specified in the first column of the Schedule to these Regulations;
(b) any provision of the Customs (Import Duty) (EU Exit) Regulations 2018 specified in the second column of the Schedule to these Regulations;
(c) 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 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 (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.
Revocation
5 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A. Sawyer
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
26th May 1993
SCHEDULE
Relevant Transit Provisions
Regulation 2


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.