Customs and Excise Management Act 1979 (c. 2)

Part X U.K. Duties and Drawbacks—General Provisions

General provisions relating to charge of duty on and delivery of goods U.K.

131 Enforcement of bond in respect of goods removed without payment of duty. U.K.

If any goods which have been lawfully permitted to be removed for any purpose without payment of duty are unlawfully taken from any ship, aircraft, vehicle or place before that purpose is accomplished, the Commissioners may if they see fit enforce any bond given in respect thereof notwithstanding that any time prescribed in the bond for accomplishing that purpose has not expired.