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Customs and Excise Management Act 1979

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This is the original version (as it was originally enacted).

41Failure to comply with provisions as to entry

Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979, any person making entry of goods on their importation who fails to comply with any of the requirements of this Part of this Act in connection with that entry shall be liable on summary conviction to a penalty of £50, and the goods in question shall be liable to forfeiture.

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