Explanatory note

These Regulations replace the Customs and Excise (Community Transit) Regulations 1987. They provide for a penalty and forfeiture in the case of breaches of certain provisions of Community legislation relating to the transit of goods. The penalty proceedings and forfeiture procedure are governed by the Customs and Excise Management Act 1979.

The principal change effected by these Regulations is the replacement of the Schedule to the 1987 Regulations by that contained in these Regulations to take account of the repeal of Commission Regulation 223/77 in view of the introduction of the Single Administrative Document and its replacement by Commission Regulations (EEC) Nos. 1062/87 and 2823/87.

These Regulations also give the Commissioners of Customs and Excise the power to require goods under the internal or external Community transit procedure within the United Kingdom to be moved by routes specified by them.

Community legislation on transit of goods is additionally set out in Council Regulation (EEC) No. 222/77 and also in Council Regulation (EEC) Nos. 678/85 and 679/85 (OJ No. L79, 21.3.85, pp.1 and 7) and Commission Regulations (EEC) Nos. 2791/86 and 2792/86 (OJ No. L263, 15.9.86, pp.1 and 59.).