Part IV Control of Importation

F2Control of entry of goods

Annotations:
Amendments (Textual)
F2

S. 35 cross-heading substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 26 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

41 Failure to comply with F5customs formalities.

Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979 F3—

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 F1level 2 on the standard scale, and the goods in question shall be liable to forfeiture F4... .