Regulation 12

M1Section 43 (duty on imported goods) has effect as if—

(a)

subsection (1) were omitted, and

F1(b)

for subsection (2)(c) there were substituted—

“(c)
if no entry is made thereof and the goods are not declared under section 78, shall be those in force at the time when the officer assesses the amount of duty.”.

Annotations

Textual amendments

F1: Reg. 12(b) substituted (31.8.2023) by The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872), regs. 1(2), 3(8)

Marginal citations

M1: As amended by the Isle of Man Act 1979, section 13, Schedule 1, by the Finance Act 1981, section 10(1), Schedule 6, paragraphs 7(1), (2)(a), (4), by the Customs Duty Regulations 1982 (S.I. 1982/1324), regulations 2(2) and 2(4) and by the Finance (No 2) Act 1992 (c. 48), section 1, Schedule 1, paragraphs 2(a), 2(b).