# The Customs and Excise (Transit) Regulations 1993 S.I. 1993/1353 · made 26 May 1993 · revised to 16 July 2025 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 1987 and the Customs and Excise (Common Transit) Regulations 1988, both revoked by these Regulations. The penalty, proceedings and forfeiture procedure are governed by the Customs and Excise Management Act 1979. Made under: European Communities Act 1972 (repealed) ## Introductory text CUSTOMS AND EXCISE Made 26th May 1993 Laid before Parliament 2nd June 1993 Coming into force 23rd June 1993 The Commissioners of Customs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 1972 in relation to customs matters of the European Communities, 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: ## 1 Citation, commencement and interpretation These Regulations may be cited as the Customs and Excise (Transit) Regulations 1993 and shall come into force on 23rd June 1993. ## 2 In these Regulations— ... “the Convention” means the Convention of 20th May 1987 on a common transit procedure done at Interlaken; “the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979; “relevant transit provision” means— (a)any provision of the Customs Transit Procedures (EU Exit) Regulations 2018 specified in the first column of the Schedule to these Regulations; (b)any provision of the Customs (Import Duty) (EU Exit) Regulations 2018 specified in the second column of the Schedule to these Regulations; (c)any provision of the Convention specified in the third column of the Schedule to these Regulations. ... ## 3 Offences, penalty and forfeiture In the event of any contravention or failure to comply with— (a) any relevant transit 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 scale and any goods in respect of which the offence was committed shall be liable to forfeiture. ## 4 Supplementary (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 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 1979 (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. ## 5 Revocation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature A. Sawyer Commissioner of Customs and Excise New King’s Beam House 22 Upper Ground London SE1 9PJ 26th May 1993 ## Relevant Transit Provisions The Customs Transit Procedures (EU Exit) Regulations 2018 The Customs (Import Duty) (EU Exit) Regulations 2018 The Convention (Common Transit) Subject matter of provisions Paragraphs 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 1 Copies 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 1 Articles 10 to 13, and the provisions of Chapter 1 of Title 2 and Chapter 2 of Title 3, of Appendix 1 Responsibilities 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 1 Responsibility 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 1 Authorised consignee to notify HMRC of irregularities or incidents etc. Paragraph 26 of Schedule 1 Regulation 89(5) Authorised consignor to comply with applicable formalities and conditions of authorisation. . . . . . . . . . . . . Paragraph 61 of Schedule 1 Regulation 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 1987 and the Customs and Excise (Common Transit) Regulations 1988, 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. 222/77 and its replacement by Council Regulation (EEC) No. 2726/90 ; the repeal of Commission Regulation (EEC) No. 1062/87 and its replacement by Commission Regulation (EEC) No. 1214/92 ; the repeal of Commission Regulation (EEC) No. 2823/87 and its replacement by Commission Regulation (EEC) No. 3566/92 ; the substitution of new Appendices to the EEC-EFTA Convention governing common transit procedure . 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. --- Source: https://www.legislation.gov.uk/uksi/1993/1353 (the official version) Page: https://openlegislation.uk/customs-and-excise-transit-regulations-1993 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.