V2. Forfeiture

Liable to forfeiture

Anchor 1

"(1) If chargeable goods—

(a) are imported into the United Kingdom, and

(b) are not presented to Customs on import (if so required),

the goods are liable to forfeiture (as to which, see Part 11 of CEMA 1979) at the time of importation." (TCTA 2018, s.5)

Anchor 2

"(5) If the obligation to make a Customs declaration still falls to be complied with when the 90 day period ends, the goods—

(a) are then liable to forfeiture (see Part 11 of CEMA 1979), and

(b) cease to be subject to sub-paragraph (2)." (TCTA 2018, Sch 1, para 1(5))

Anchor 3