PART 1

Import duty

Incurring of liability to import duty

Goods not presented to Customs or Customs declaration not made
5
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.
2
If goods are liable to forfeiture as a result of—
a
subsection (1), or
b
paragraph 1(5) or 3(4) of Schedule 1 (no Customs declaration made),
a liability to import duty is incurred at the time at which the goods become liable to forfeiture.
S. 5 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.
S. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a) (with reg. 5)
Pt. 1 modified (19.6.2023) by The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/557), regs. 1(1), 7 (with reg. 1(3))
Pt. 1 applied (31.1.2024) by S.I. 2020/1605, reg. 25A (as inserted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(3))