Part III Customs and Excise Control Areas

25AF1 Transit sheds

1

In this Act, references to a transit shed are to a place approved—

a

under section 25 above; or

b

under F2Article 51 of Council Regulation (EEC) No. 2913/92 (equivalent provision for goods imported on or after 1st January 1992 from a place outside the customs territory of the Community).

2

Any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is a transit shed shall be liable on summary conviction to a penalty of level 3 on the standard scale.

3

An officer may at any time enter a transit shed and inspect it and any goods for the time being in the transit shed.