{
  "url": "https://openlegislation.uk/customs-and-excise-common-transit-regulations-1988/regulation-5",
  "json_url": "https://openlegislation.uk/customs-and-excise-common-transit-regulations-1988/regulation-5.json",
  "legislation": "uksi/1988/1476",
  "legislation_title": "The Customs and Excise (Common Transit) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-common-transit-regulations-1988",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Supplementary",
  "text": "(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 4 above as if the goods were liable to forfeiture under the customs and excise Acts.\n(2) Sections 145 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 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 139(7) was amended by the Criminal Justice Act 1982 (c. 48), section 46, by the Criminal Procedure (Scotland) Act 1975 (c. 21), section 289G (which was inserted by the Criminal Justice Act 1982, section 54), and by S.I. 1984/703 (N.I.3). The amounts of the penalties on the levels of the standard scale have been increased most recently by S.I. 1984/447, 526 and S.R. (N.I.) 1984 No. 253."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 147(2) was amended by the Magistrates' Courts Act 1980 (c. 43), Schedule 7, paragraph 176; section 147(5) was repealed by the Criminal Justice Act 1982 (c. 48), Schedule 14, paragraph 42; section 151 was amended by the Magistrates' Courts Act 1980, Schedule 7, paragraph 177; section 153(4) was inserted by the Finance Act 1981 (c. 35), Schedule 8, Part 1, paragraph 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1476/regulation/5",
    "retrieved_at": "2026-10-29T16:00:20.917665+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}