General
34Application of Customs and Excise Management Act 1979
1
An item that is—
a
imported or exported in breach of the prohibition, or
b
declared for, or brought to a place in the United Kingdom for, exportation in breach of the prohibition,
is liable to forfeiture under the Customs and Excise Management Act 1979.
2
Section 5 of that Act (time of importation, exportation, etc) applies for the purposes of this section as it applies for the purposes of that Act.