Regulation 2 Citation, 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 Switzerland^f1;

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

• “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 Note^f3.