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The Customs and Excise (Transit) Regulations 1993

S.I. 1993/1353 · Made 26 May 1993 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 16 July 2025.

CUSTOMS AND EXCISE

Made 26th May 1993

Laid before Parliament 2nd June 1993

Coming into force 23rd June 1993

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:C1C2

Annotations to the whole text

Modifications

C1

Regulations continued (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 29(a); S.I. 2020/1643, reg. 2, Sch.

C2

Regulations applied (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 29(b); S.I. 2020/1643, reg. 2, Sch.

Footnotes

f1

1972 c. 68.

f2

S.I. 1977/980.

Contents

  1. 1Citation, commencement and interpretation
  2. 2Regulation 2
  3. 3Offences, penalty and forfeiture
  4. 4Supplementary
  5. 5Revocation Repealed
  6. Signature
  7. Schedule Relevant Transit Provisions
  8. Explanatory note

1Citation, commencement and interpretationI1

These Regulations may be cited as the Customs and Excise (Transit) Regulations 1993 and shall come into force on 23rd June 1993.

2I1

In these Regulations—

  • F1...

  • “the Convention” means the Convention of 20th May 1987 on a common transit procedure F2done at Interlaken;

  • “the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979f1;

  • F3“relevant transit provision” means—

    1. (a)

      any provision of the Customs Transit Procedures (EU Exit) Regulations 2018 specified in the first column of the Schedule to these Regulations;

    2. (b)

      any provision of the Customs (Import Duty) (EU Exit) Regulations 2018 specified in the second column of the Schedule to these Regulations;

    3. (c)

      any provision of the Convention specified in the third column of the Schedule to these Regulations.

  • F4...

3Offences, penalty and forfeitureI1

In the event of any contravention or failure to comply with—

(a)

any relevant F1transit provision, or

(b)

any requirement or condition imposed by or under any such provision,

person then in charge of the goods shall each be liable on summary conviction to a penalty of level 5 on the standard scalef1 and any goods in respect of which the offence was committed shall be liable to forfeiture.

4SupplementaryI1

(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 3 above as if the goods were liable to forfeiture under the customs and excise Acts.

(2)

Sections 144 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 3 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.

5RevocationF1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signature

A. Sawyer

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

26th May 1993

Relevant Transit ProvisionsF1

The Customs Transit Procedures (EU Exit) Regulations 2018The Customs (Import Duty) (EU Exit) Regulations 2018The Convention (Common Transit)Subject matter of provisions
F2Paragraphs 2(A1) and (4) and 27(A1) and (3) of Schedule 1 Requirement to provide, in specified cases, the MRN of the declaration of goods to be brought into the United Kingdom, any transit accompanying document and vehicle registration number of any vehicle in which the goods are carried before the goods enter, or re-enter, the United Kingdom.
Paragraphs 2(1) and (4) and 27(1) and (3) of Schedule 1Copies of transit accompanying document to accompany MRN when the goods are presented at the customs office of transit.
Paragraphs 4(1) and (3) and 29(1) and (4) of Schedule 1Articles 10 to 13, and the provisions of Chapter 1 of Title 2 and Chapter 2 of Title 3, of Appendix 1Responsibilities of the holder of the procedure for presentation of goods and required information at customs office of destination and for observance of time limits, identification measures and customs provisions relating to common transit and provision of guarantee.
Paragraphs 4(4) and 29(3) of Schedule 1Responsibility of carrier and recipient for presentation of goods at customs office of destination and for observance of time limits and identification measures.
Paragraphs 7(1)(a) and 31(1)(a) of Schedule 1Authorised consignee to notify HMRC of irregularities or incidents etc.
Paragraph 26 of Schedule 1Regulation 89(5)Authorised consignor to comply with applicable formalities and conditions of authorisation.
F3. . .. . .
F4. . .. . .
Paragraph 61 of Schedule 1Regulation 89(5)Person authorised to issue T2L or T2LF data for the purposes of the Convention to comply with conditions of authorisation.

Explanatory note

(This note is not part of the Regulations)

The making of these Regulations is consequent on amendment to EC Regulations dealing with Community transit and the EEC-EFTA Convention on common transit. Penalties and forfeiture are created for contravention of these procedures. These two transit procedures have hitherto been dealt with in separate statutory instruments: the Customs and Excise (Community Transit) (No. 2) Regulations 1987f1 and the Customs and Excise (Common Transit) Regulations 1988f2, both revoked by these Regulations. The penalty, proceedings and forfeiture procedure are governed by the Customs and Excise Management Act 1979.

The Schedules to the 1987 and 1988 Regulations are replaced by the Schedule to these Regulations to take account of:—

the repeal of Council Regulation (EEC) No. 222/77f3 and its replacement by Council Regulation (EEC) No. 2726/90f4 ;

the repeal of Commission Regulation (EEC) No. 1062/87f5 and its replacement by Commission Regulation (EEC) No. 1214/92f6 ;

the repeal of Commission Regulation (EEC) No. 2823/87f7 and its replacement by Commission Regulation (EEC) No. 3566/92f8 ;

the substitution of new Appendicesf9 to the EEC-EFTA Convention governing common transit proceduref10 .

Regulation 5 reflects the arrangements which have been made to deal with the transition from the procedures governed by the replaced EC Regulations and Convention Appendices.