Part 2 Enforcement Provisions

1. 2Interpretation
2. 3Duty to enforce
3. 4Compliance notice
4. 5Civil penalties
5. 6Notification of penalty decision
6. 7Objection to penalty decision
7. 8Appeals
8. 9Enforcement of penalty decision
9. 10Obstruction of officers and false statements
10. 11Investigative powers of officers
11. 12Powers of customs officers to detain goods
12. 13Applications for the release of detained items
13. 14Compensation for seizure and detention
14. 15Power of the Commissioners for Her Majesty’s Revenue and Customs to disclose information
15. 16Savings for certain privileges
16. 17Savings for civil rights