1987 No. 2105

CUSTOMS AND EXCISE

The Customs and Excise (Community Transit) (No. 2) Regulations 1987

Made

Laid before Parliament

Coming into force

The Commissioners of Customs and Excise, being a Department designated for the purposes of section 2(2) of the European Communities Act 19721 in relation to customs matters of the European Communities2, 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:

Citation, commencement and interpretation

1

These Regulations may be cited as the Customs and Excise (Community Transit) (No. 2) Regulations 1987 and shall come into force on 1st January 1988.

2

In these Regulations—

  • “relevant Community provision” means any provision of a Community Regulation specified in the first and second columns of the Schedule to these Regulations and shall include any such provision as applied by—

    1. a

      Article 39 of Council Regulation (EEC) No. 222/773 to goods carried under the internal Community transit procedure;

    2. b

      Article 38 of Commission Regulation (EEC) No. 1062/874 to a carriage operation starting within and ending outside the Economic Community;

    3. c

      Article 42 of Commission Regulation (EEC) No. 1062/87 to carriage of goods under cover of an International Express Parcels Consignment Note;

    4. d

      Article 55 of Commission Regulation (EEC) No. 1062/87 to a carriage operation starting within and ending outside the Economic Community;

  • “the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 19795;

  • “the Commissioners” means the Commissioners of Customs and Excise;

  • “CIM” means International Consignment Note;

  • “CTTN” means Community Transit Transfer Note.

Specification of transit routes3

Goods moving under the internal or external Community transit procedure shall be moved by such routes within the United Kingdom as the Commissioners may specify.

Offences, penalty and forfeiture4

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

a

any relevant Community provision, or

b

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

c

any requirement imposed under regulation 3 hereof, or

d

any undertaking given pursuant to any such provision or requirement,

the person responsible for the contravention or failure and the person then in charge of the goods shall each be liable on summary conviction to a penalty of £2000 and any goods in respect of which the offence was committed shall be liable to forfeiture.

Supplementary5

1

Section 139 of and Schedule 3 to the Customs and Excise Management Act 19796 (detention, seizure and condemnation of goods) shall apply to any goods liable to forfeiture under regulation 4 above as if the goods were liable to forfeiture under the customs and excise Acts.

2

Sections 145 to 148 and 150 to 155 of the Customs and Excise Management Act 19796 (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under regulation 4 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.

Revocation6

The Customs and Excise (Community Transit) Regulations 19878 are hereby revoked.

Bryce KnoxCommissioner of Customs and ExciseKing’s Beam House,Mark Lane,London EC3R 7HE

SCHEDULERELEVANT COMMUNITY PROVISIONS

Regulation 2

(1)Community Regulations

(2)Relevant Provisions

(3)Subject Matter of Provisions

Council Regulation (EEC) No. 222/77 of 13 December 19769 on Community transit

Article 13

Principal’s responsibility for production of goods at office of destination and for observance of time limits, identification measures and provisions relating to Community transit procedure

Article 19 — paragraph 1

Community transit documents to accompany goods

Article 21

Consignment and Community transit documents to be produced at each office of transit

Article 22 — the first sentence of paragraph 1

Carrier to give each office of transit a transit advice note

Article 24 — the first sentence of paragraph 1

Transfer of goods under supervision of customs authorities

Article 27 — paragraph 1

Principal to furnish guarantee

Commission Regulation (EEC) No. 1062/87 of 27 March 198710 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure

Article 4 — first paragraph

Document for dispatch or export of goods to be presented to office of departure together with Community transit declaration to which it relates

Article 21

Restrictions, etc. on exportation from Community to be stated on Community transit document

Article 2211 — last sentence of paragraph 1

When restricted etc. goods not placed under Community transit procedure Control Copy T No 5 to be endorsed with statement of restriction on export

Article 35 — paragraph 1

CIM to be produced at office of departure

Article 37 — paragraph 1

Railway authorities to forward to office of destination sheets of CIM

Article 52 — paragraph 1

CTTN to be produced at office of departure

Article 52 — paragraph 7

CTTN to be produced at office of destination

Article 54 — paragraph 1

Transport undertaking to forward to office of destination sheets of CTTN

Article 70 — paragraph 1(a)

Authorised consignor to comply with simplified formalities applicable at the office of departure and conditions of authorisation

Article 72 — paragraph 4

Authorised consignee to comply with simplified formalities applicable at the office of destination and conditions of authorisation

Article 74 — paragraph 1

Authorised consignee to notify excess quantities, shortages, etc., and to send documents to office of destination

Article 93 — first sentence

Authorised consignor to make a copy of each COM T2L status declaration

Article 95 — paragraph 1(a)

Formalities to be complied with by authorised consignor under COM T2L simplified procedure

Commission Regulation (EEC) No. 2823/87 of 18 September 198712 on the documents to be used for the purpose of implementing Community measures entailing verification of the use and/or destination of goods

Article 1(2)

Goods to be put to declared use or dispatched to declared destination

Article 23 — paragraph 1(a)

Authorised consignor to comply with simplified formalities applicable at office of departure and conditions of authorisation

(This note is not part of the Regulations)

These Regulations replace the Customs and Excise (Community Transit) Regulations 1987. 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 proceedings and forfeiture procedure are governed by the Customs and Excise Management Act 1979.

The principal change effected by these Regulations is the replacement of the Schedule to the 1987 Regulations by that contained in these Regulations to take account of the repeal of Commission Regulation 223/77 in view of the introduction of the Single Administrative Document and its replacement by Commission Regulations (EEC) Nos. 1062/87 and 2823/87.

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.

Community legislation on transit of goods is additionally set out in Council Regulation (EEC) No. 222/77 and also in Council Regulation (EEC) Nos. 678/85 and 679/85 (OJNo. L79, 21.3.85, pp.1 and 7) and Commission Regulations (EEC) Nos. 2791/86 and 2792/86 (OJNo. L263, 15.9.86, pp.1 and 59.).