108 Making of entries
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

General provisions as to entries of premises, etc

108  Making of entries

(1)     Where by or under the revenue trade provisions of the customs and excise Acts any person is required to make entry of any premises or article—

(a)     the entry shall be made in such form and manner and contain such particulars; and

(b)     the premises or article shall be,

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