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The Customs and Excise (Community Transit) (No.2) Regulations 1987 (Amendment) Regulations 1990
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- 1990 No. 2660
- Explanatory Note
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Explanatory Note
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These Regulations amend the Schedule to the Customs and Excise (Community Transit) (No.2) Regulations 1987 (“the 1987 Regulations”) so that the reference in it to article 22 of Council Regulation (EEC) No. 222/77 (“the Council Regulation”) is a reference to that article as amended by Council Regulation (EEC) No. 474/90, and consequentially substitute a more apt description in column (3) of the subject-matter of that article.
The 1987 Regulations provide sanctions for the breach of any of those provisions of directly applicable Community legislation relating to the transit of goods which are mentioned in the Schedule. One such provision is article 22 of the Council Regulation.
The effect of the amendment to that article is that the carrier of goods under a Community transit regime is obliged to tender a transit advice note only to those offices of transit specified in the Council Regulation and not, as formerly, to each office of transit.
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