OpenLegislation

The Customs and Excise (Community Transit) Regulations 1987

S.I. 1987/763 · Made 27 April 1987

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 27th April 1987

Laid before Parliament 6th May 1987

Coming into force 1st June 1987

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. 6Revocation
  7. Signature
  8. Schedule RELEVANT COMMUNITY PROVISIONS
  9. Explanatory note

1Citation, commencement and interpretation

These Regulations may be cited as the Customs and Excise (Community Transit) Regulations 1987 and shall come into force on 1st June 1987.

2Citation, commencement and interpretation

In these Regulations—

  • “relevant Community provision” means any provision of a Community Regulation 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 of Council Regulation (EEC) No. 222/77f1 to goods carried under the internal Community transit procedure;

    2. (b)

      Article 45 of Commission Regulation (EEC) No. 223/77f2 to a carriage operation starting within and ending outside the Economic Community;

    3. (c)

      Article 49 of Commission Regulation (EEC) No. 223/77 to carriage of goods under cover of an International Express Parcels Consignment Note;

    4. (d)

      Article 50l of Commission Regulation (EEC) No. 223/77f3 to a carriage operation starting within and ending outside the Economic Community;

  • “the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979f4;

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

  • “CIM” means International Consignment Note;

  • “CTTN” means Community Transit Transfer Note.

3Specification of transit routes

Goods moving under the internal or external Community 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, or

(d)

any undertaking given pursuant to any such provision or requirement,

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 of £2000 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.

6Revocation

The Customs and Excise (Community Transit) Regulations 1980f1 are hereby revoked.

Signature

Philip Nash

Commissioner of Customs and Excise

King’s Beam House Mark Lane London EC3R 7HE

27th April 1987

RELEVANT COMMUNITY PROVISIONS

Column 1Column 2Column 3
Community RegulationsRelevant ProvisionsSubject Matter of Provisions
Council Regulation (EEC) No. 222/77 of 13 December 1976f1 on Community transit, as amendedf2Article 13Principal’s responsibility for production of goods at office of destination and for observance of time limits, identification measures and provisions relating to Community transit procedure
Article 19—paragraph 1Community transit documents to accompany goods
Article 21Consignment and Community 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
Commission Regulation (EEC) No. 223/77 of 22 December 1976f3 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedureArticle 4—first paragraphf4Document for dispatch or export of goods to be presented to office of departure together with Community transit declaration to which it relates
Article 28Restrictions, etc. on exportation from Community to be stated on Community transit document
Article 29—last sentence of paragraph 1When restricted etc. goods not placed under Community transit procedure Control Copy to be endorsed with statement of restriction on export
Article 42—paragraph 1CIM to be produced at office of departure
Article 44— paragraph 1Railway authorities to forward to office of destination sheets of CIM
Article 50(i)—paragraph 1f5CTTN to be produced at office of departure
Article 50(i)—paragraph 6CTTN to be produced at office of destination
Article 50(k)—paragraph 1Transport undertaking to forward to office of destination sheets of CTTN
Article 61—paragraph 1f6Authorised consignor to comply with simplified formalities applicable at offices of departure and destination, and conditions of authorisation
Article 65—paragraph 1Authorised consignee to notify excess quantities, shortages, etc., and to send documents to office of destination
Article 78—first sentenceAuthorised consignor to make a copy of each T2L status declaration
Article 80—paragraph 1f7Formalities to be complied with by authorised consignor under T2L simplified procedure

Explanatory note

(This note is not part of the Regulations)

These Regulations replace The Customs and Excise (Community Transit) Regulations 1980. 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 and the forfeiture procedure are governed by the Customs and Excise Management Act 1979.

The principal changes effected by these Regulations are an increase in the penalty to £2,000 and the inclusion of additional provisions of Community legislation.

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.

The Community legislation is contained in Council Regulation (EEC) No. 222/77 and Commission Regulation (EEC) No. 223/77 respectively as amended.