{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-5",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-5.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Goods not presented to Customs or Customs declaration not made",
  "text": "(1) If chargeable goods—\n(a) are imported into the United Kingdom, and\n(b) are not presented to Customs on import (if so required),\nthe goods are liable to forfeiture (as to which, see Part 11 of CEMA 1979) at the time of importation.\n(2) If goods are liable to forfeiture as a result of—\n(a) subsection (1), or\n(b) paragraph 1(5) or 3(4) of Schedule 1 (no Customs declaration made),\na liability to import duty is incurred at the time at which the goods become liable to forfeiture.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 5 in force for specified purposes at 13.9.2018, see s. 57(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a) (with reg. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/section/5",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}