5.—(1) The Customs and Excise (Transit) Regulations 1993(1) shall be amended as follows.
(2) In regulation 2, in paragraph (a) of the definition of “Consignment Note CIM” and “TR transfer note”, for the words “Articles 72 and 86 respectively of Commission Regulation (EEC) No. 1214/92” there shall be substituted the words “Articles 413 and 427 respectively of Commission Regulation (EEC) No. 2454/93”.
(3) In regulation 2, in the definition of “relevant Community provision”–
(a)in paragraph (a)–
(i)for the words “first, second or third” there shall be substituted the words “first or second”;
(ii)in sub–paragraph (i) for the words “Article 37(3) of Council Regulation (EEC) No. 2726/90” there shall be substituted the words “Article 163(3) of Council Regulation (EEC) No. 2913/92 and Article 381(2) of Commission Regulation (EEC) No. 2454/93”;
(iii)in sub–paragraph (ii) for the words “Articles 81(1) and 96(1) of Commission Regulation (EEC) No. 1214/92” there shall be substituted the words “Articles 422(1) and 437(1) of Commission Regulation (EEC) No. 2454/ 93”;
(b)in paragraph (b) for the words “fourth or fifth” there shall be substituted the words “third or fourth”.
(4) For the Schedule there shall be substituted Schedule 3 to these Regulations.
S.I. 1993/1353.