2.—(1) Section 43 of the Customs and Excise Management Act 1979(1) (duty on imported goods) shall be amended as follows.
(2) At the beginning of subsection (2) there shall be inserted the words “Subject to subsections (2A), (2B) and (2C) below,”.
(3) For subsection (2)(c) there shall be substituted—
“(c)if no entry is made thereof and the goods are not declared under section 78 below shall be—
(i)as respects Community customs duties, those in force with respect to such goods at the time of their entry into the customs territory of the Community; and
(ii)as respects other duties, those in force with respect to such goods at the time of their importation.”.
(4) After subsection (2) there shall be inserted—
“(2A) Where the Commissioners require a duty of customs to be paid because of a failure to comply with a condition or other obligation imposed under section 47 or 48 below (not being a condition or obligation required to be complied with before the goods were allowed to be removed or delivered) the duty shall be charged as if entry of the goods had been accepted at the time when the non-compliance occurred.
(2B) Where any duties of customs are chargeable in respect of waste or debris resulting from the destruction of imported goods in free circulation, those duties and their rates shall be those in force at the time when the goods were destroyed.
(2C) As respects goods which have been unlawfully removed from customs charge, subsection (2)(c) above shall have effect with respect to any duties of customs as if they had entered the customs territory of the Community, or, as the case may be, had been imported at the time of their removal.”.
as amended by section 10 of, and Schedule 6 to, the Finance Act 1981 (c.35), the relevant commencement order being S.I. 1982/205.