2018 c. 30, s.34

Section 34 — Application of Customs and Excise Management Act 1979

This version in force from 2022-06-06

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .

(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.