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Changes over time for: Section 41
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/12/2020.
Changes to legislation:
Customs and Excise Management Act 1979, Section 41 is up to date with all changes known to be in force on or before 02 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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41 Failure to comply with [customs formalities].U.K.
Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979 [—
(a)any person importing goods who contravenes or fails to comply with any of the requirements made by or under this Part of this Act, or
(b)any person who contravenes or fails to comply with any of the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the presentation of goods to Customs on import, the making of a declaration relating to the storage of goods or the making of a Customs declaration,
shall] be liable on summary conviction to a penalty of [level 2 on the standard scale], and the goods in question shall be liable to forfeiture ... .
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