Citation, commencement and interpretation_I1,I2

1. 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—

• ^F1 ...

• “the Convention” means the Convention of 20th May 1987 on a common transit procedure [^F2 done at Interlaken ^F2] ;

• “the customs and excise Acts” has the same meaning as in section 1 of the Customs and Excise Management Act 1979 ( 1 );

• [^F3 “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.^F3]

• ^F4 ...

Offences, penalty and forfeiture_I3

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

(a)any relevant [^F5transit^F5] 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(2) and any goods in respect of which the offence was committed shall be liable to forfeiture.

Supplementary_I4

4.—(1) Section 139 of and Schedule 3 to the Customs and Excise Management Act 1979(3) (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(4) (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.

Revocation_I5

^F65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .