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.