{
  "url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-10",
  "json_url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992/article-10.json",
  "legislation": "uksi/1992/3193",
  "legislation_title": "The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-duties-personal-reliefs-for-goods-permanently-imported-order-1992",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Enforcement",
  "text": "Where relief from payment of duty or tax has been afforded under any Part of this Order and subsequently the Commissioners are not satisfied that any condition subject to which such relief was afforded has been complied with, then, unless the Commissioners sanction the non-compliance, the duty or tax shall become payable forthwith by the person to whom relief was afforded (except to the extent that the Commissioners may see fit to waive payment of the whole or any part thereof) and the goods shall be liable to forfeiture.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 10 in force at 1.1.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3193/article/10",
    "retrieved_at": "2026-10-29T14:08:46.821167+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}