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Explanatory note

Original text. Later amendments are not shown.

(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.