Penalties and enforcement
6In CEMA 1979, after section 60A (inserted by paragraph 3 above) insert—
“60BFailure to comply with regulations under section 60A
(1)This section applies if a person fails to comply with—
(a)any provision made by or under regulations under section 60A; or
(b)any condition or restriction imposed under such regulations.
(2)The person’s failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) (but see subsection (4)).
(3)Any goods in respect of which the person fails to comply with the provision, condition or restriction are liable to forfeiture.
(4)Subsection (2) does not apply if, as a result of the failure, the person is liable to pay a penalty under Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc) or Schedule 56 to that Act (penalty for failure to make payments on time).”