Part V Control of Exportation
Outward entry and clearance of goods
60BF1Failure to comply with regulations under section 60A
1
This section applies if a person fails to comply with—
a
any provision made by or under regulations under section 60A; or
b
any condition or restriction imposed under such regulations.
2
The person's failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) (but see subsection (4)).
3
Any goods in respect of which the person fails to comply with the provision, condition or restriction are liable to forfeiture.
4
Subsection (2) does not apply if, as a result of the failure, the person is liable to pay a penalty under Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) or Schedule 56 to that Act (penalty for failure to make payments on time).