The Customs and Excise (Common Transit) Regulations 1988

UK Statutory Instrument 1988 No. 1476 — creates 1 criminal offence.

1offences created

0recorded in force

1revoked

Made: 23 August 1988
In force from: 26 September 1988
Extent: Not stated
Subject: Corporate, financial services, company law, employment, charity, electoral and tax
Made under: European Communities Act 1972

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Regulations provide a penalty and a sanction of forfeiture for breaches of certain provisions of the Convention on a Common Transit Procedure and for diversion of goods carried under that procedure from any route specified for their movement by the Commissioners of Customs and Excise. The penalty proceedings and forfeiture procedure are governed by the Customs and Excise Management Act 1979. The Convention creates a procedure for goods moving between the European Community and the countries of the European Free Trade Association.

Offences created by this instrument

In the event of any contravention or failure to comply with— a any relevant Community provision, or b any requirement… regulation 4 · Revoked · Strict liability

What Parliament said about it

Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

Check the source

This instrument on legislation.gov.uk The authoritative text, including amendments made since
Other instruments from 1988