Explanatory note

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^f1 and the Customs and Excise (Common Transit) Regulations 1988^f2, 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^f3 and its replacement by Council Regulation (EEC) No. 2726/90^f4 ;

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

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

the substitution of new Appendices^f9 to the EEC-EFTA Convention governing common transit procedure^f10 .

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.