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The Customs and Excise (Common Transit) Regulations 1988

S.I. 1988/1476 · Made 23 August 1988

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CUSTOMS AND EXCISE

Made 23rd August 1988

Laid before Parliament 31st August 1988

Coming into force 26th September 1988

The Commissioners of Customs and Excise, being a Department designated for the purposes of section 2(2) of the European Communities Act 1972f1 in relation to customs matters of the European Communitiesf2, 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:

Annotations to the whole text

Footnotes

f1

1972 c. 68.

f2

S.I. 1977/980.

Contents

  1. 1Citation, commencement and interpretation
  2. 2Citation, commencement and interpretation
  3. 3Specification of transit routes
  4. 4Offences, penalty and forfeiture
  5. 5Supplementary
  6. Signature
  7. Schedule RELEVANT COMMUNITY PROVISIONS
  8. Explanatory note

1Citation, commencement and interpretation

These Regulations may be cited as the Customs and Excise (Common Transit) Regulations 1988 and shall come into force on 26th September 1988.

2Citation, commencement and interpretation

In these Regulations—

  • “CIM” means International Consignment Note;

  • “the Commissioners” means the Commissioners of Customs and Excise;

  • “common transit procedure” means the procedure for the carriage of goods in transit between the Economic Community and a country of the European Free Trade Association (or in transit between two such countries) for which provision is made by the Convention;

  • “the Convention” means the Convention of 20th May 1987 entered into by the Economic Community, Austria, Finland, Iceland, Norway, Sweden and Switzerlandf1;

  • “the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979f2;

  • “relevant Community provision” means any provision of the Convention specified in the first and second columns of the Schedule to these Regulations and shall include any such provision as applied by—

    1. (a)

      Article 39(2) of Appendix I to the Convention;

    2. (b)

      Articles 38, 42 and 55 of Appendix II to the Convention;

    “TRTN” means TR Transfer Notef3.

3Specification of transit routes

Goods moving under the common transit procedure shall be moved by such routes within the United Kingdom as the Commissioners may specify.

4Offences, penalty and forfeiture

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,

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 not exceeding £2,000 and any goods in respect of which the offence was committed shall be liable to forfeiture.

5Supplementary

(1)

Section 139 of and Schedule 3 to the Customs and Excise Management Act 1979f1 (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 1979f2 (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.

Signature

Philip Nash

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground,

London SE1 9PJ

23rd August 1988

RELEVANT COMMUNITY PROVISIONS

(1)(2)(3)
Community InstrumentRelevant ProvisionsSubject Matter of Provisions
The Convention, Appendix If1Article 13Principal’s responsibility for production of goods at office of destination and for observance of time limits, identification measures and provisions relating to common transit procedure.
Article 19—paragraph 1Common transit documents to accompany goods.
Article 21Consignment and common transit documents to be produced at each office of transit.
Article 22—the first sentence of paragraph 1Carrier to give each office of transit a transit advice note.
Article 24—the first sentence of paragraph 1Transfer of goods under supervision of customs authorities.
Article 27—paragraph 1Principal to furnish guarantee.
The Convention, Appendix IIf2Article 4—first paragraphDocument for dispatch or export of goods to be presented to office of departure together with common transit declaration to which it relates.
Article 35—paragraph 1CIM to be produced at office of departure.
Article 37—paragraph 1Railway authorities to forward to office of destination sheets of CIM.
Article 52—paragraph 1TRTN to be produced at office of departure.
Article 52—paragraph 9TRTN to be produced at office of destination.
Article 54—paragraph 1Transport undertaking to forward to office of destination sheets of TRTN.
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 4Authorised consignee to comply with simplified formalities applicable at the office of destination and conditions of authorisation.
Article 74—paragraph 1Authorised consignee to notify excess quantities, shortages, etc, and to send documents to office of destination.
Article 93—first sentenceAuthorised consignor to make a copy of each T2L document.
Article 95—paragraph 1(a)Formalities to be complied with by authorised consignor under T2L simplified procedure.

Explanatory note

(This note is not part of the Regulations)

These Regulations provide a penalty and a sanction of forfeiture for breaches of certain provisions of the Convention on a Common Transit Procedure and for diversion of goods carried under that procedure from any route specified for their movement by the Commissioners of Customs and Excise. The penalty proceedings and forfeiture procedure are governed by the Customs and Excise Management Act 1979.

The Convention creates a procedure for goods moving between the European Community and the countries of the European Free Trade Association.