Section 34 Application of Customs and Excise Management Act 1979I1

(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.

Annotations