Finance Act 1977

9 Forfeiture of goods relieved from duty

(1) Section 257 of the Customs and Excise Act 1952 (forfeiture of goods relieved from duty) shall be amended in accordance with subsections (2) and (3) below.

(2) For subsection (1) there shall be substituted—

“(1) Where—

(a) any goods have been relieved from customs duty or have been charged with duty at a reduced rate; and

(b) any condition or other obligation required to be complied with in connection with the relief or with the charge of duty at that rate is not complied with,

the goods shall be liable to forfeiture.”

(3) In subsection (2) for the words "the observance of the condition " there shall be substituted the words " compliance with the condition or obligation ".

(4) Section 10(2) of the [1958 c. 6.] Import Duties Act 1958 and paragraph 1(3)(b) of the Schedule to the [1964 c. 28.] Agriculture and Horticulture Act 1964 (which become unnecessary in consequence of the above amendments) shall cease to have effect.