Customs and Excise Management Act 1979

124 Forfeiture for breach of certain conditions

(1) Where—

(a) any imported goods have been relieved from customs or excise duty chargeable on their importation or have been charged with duty at a reduced rate ; and

(b) any condition or other obligation required to be complied with in connection with the relief or with the charge of duty at that rate is not complied with,

the goods shall be liable to forfeiture.

(2) The provisions of this section shall apply whether or not any undertaking or security has been given for compliance with the condition or obligation or for the payment of the duty payable apart therefrom, and the forfeiture of any goods under this section shall not affect any liability of any person who has given any such undertaking or security.