# The Customs and Excise (Transit) Regulations 1993, Regulation 4: Supplementary

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/uksi/1993/1353/regulation/4 (the official version)
Page: https://openlegislation.uk/customs-and-excise-transit-regulations-1993/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.