# The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, Article 12

Extent: E+W+S+N.I.

Where relief has been afforded and subsequently the Commissioners are not satisfied that any condition attaching to such relief, whether by virtue of a provision of this Order or otherwise, has been complied with, then, unless the Commissioners sanction the non-compliance in writing, the duty or tax shall become payable forthwith and the goods shall be liable to forfeiture.

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Source: https://www.legislation.gov.uk/uksi/1992/3156/article/12 (the official version)
Page: https://openlegislation.uk/customs-and-excise-personal-reliefs-for-special-visitors-order-1992/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.