Enforcement authoritiesI14
1
It is the duty of a general customs official to enforce the EU Regulation at a place where goods are subject to customs supervision by that general customs official.
2
For the purpose of paragraph (1), goods are subject to customs supervision within the meaning of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code5.
Enforcement authoritiesF14
Enforcement of the Regulation is an assigned matter within the meaning of section 1(1) of the Customs and Excise Management Act 1979.