115U.K.In section 171 (general provisions as to offences and penalties), in subsection (5)—
(a)for “the relevant time specified in section 43 above” substitute “ the time at which a liability to import duty is incurred ”, and
(b)for “as if the goods had been imported without entry at the time when the proceedings were commenced” substitute “ as if the time when the proceedings were commenced was the time at which the liability to import duty was incurred ”.
Commencement Information
I1Sch. 7 para. 115 in force for specified purposes at 13.9.2018, see s. 57(1)(a)