Part IV Control of Importation

Control of entry of goods

41 Failure to comply with F1customs formalities.

Without prejudice to any liability under any other provision of the Customs and Excise Acts 1979 F2—

(a)

any person importing goods who contravenes or fails to comply with any of the requirements made by or under this Part of this Act, or

(b)

any person who contravenes or fails to comply with any of the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 in connection with the presentation of goods to Customs on import, the making of a declaration relating to the storage of goods or the making of a Customs declaration,

shall be liable on summary conviction to a penalty of F3level 2 on the standard scale, and the goods in question shall be liable to forfeiture F4... .