Schedule 2

“SCHEDULE 4

OFFENCES

Regulation 8

Provisions of the Council Regulation

Article 38(1) Imported goods to be conveyed to a customs office or a free zone by a specified route.
Article 39(1) Importer to notify the customs authorities where unable to comply with Article 38(1).
Article 39(2) Person in charge of ship or aircraft forced into United Kingdom to notify the customs authorities when he cannot comply with the provisions of Article 38(1).
Article 39(3) Goods to be brought under customs control.
Article 40 Imported goods to be presented.
Article 42 Authorised sampling of goods.
Article 43 Summary declaration to be lodged for all goods presented.
Article 44(1) Summary declaration to be in prescribed form.
Article 46(1) Unloading or transhipment by permission and at approved places; notification of unauthorised unloading due to imminent danger.
Article 46(2) Goods to be unloaded as required.
Article 47 Unauthorised removal of goods.
Articles 49(1) and 59 Goods to be entered within prescribed period.
Article 51(1) Goods in temporary storage to be stored in approved places.
Article 52 Forms of handling of goods in temporary storage.

Provisions of the Commission Regulation

Article 183(1) Summary declaration to be signed by person making it.
Article 184(1) Re–presentation of goods not unloaded.
Article 184(2) Re–presentation of unloaded goods.
Article 186 Special declaration to be lodged when required for goods in temporary storage.

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	Provisions of the Council Regulation
Article 38(1)	Imported goods to be conveyed to a customs office or a free zone by a specified route.
Article 39(1)	Importer to notify the customs authorities where unable to comply with Article 38(1).
Article 39(2)	Person in charge of ship or aircraft forced into United Kingdom to notify the customs authorities when he cannot comply with the provisions of Article 38(1).
Article 39(3)	Goods to be brought under customs control.
Article 40	Imported goods to be presented.
Article 42	Authorised sampling of goods.
Article 43	Summary declaration to be lodged for all goods presented.
Article 44(1)	Summary declaration to be in prescribed form.
Article 46(1)	Unloading or transhipment by permission and at approved places; notification of unauthorised unloading due to imminent danger.
Article 46(2)	Goods to be unloaded as required.
Article 47	Unauthorised removal of goods.
Articles 49(1) and 59	Goods to be entered within prescribed period.
Article 51(1)	Goods in temporary storage to be stored in approved places.
Article 52	Forms of handling of goods in temporary storage.

Provisions of the Commission Regulation
Article 183(1)	Summary declaration to be signed by person making it.
Article 184(1)	Re–presentation of goods not unloaded.
Article 184(2)	Re–presentation of unloaded goods.
Article 186	Special declaration to be lodged when required for goods in temporary storage.