# Ivory Act 2018, Section 34: Application 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.

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Source: https://www.legislation.gov.uk/ukpga/2018/30/section/34 (the official version)
Page: https://openlegislation.uk/ivory-act-2018/section-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.