78 Customs and excise control of persons entering or leaving the United Kingdom
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

78  Customs and excise control of persons entering or leaving the United Kingdom

(1)     Any person entering the United Kingdom shall, at such place and in such manner as the Commissioners may direct, declare any thing contained in his baggage or carried with him which—

(a)     he has obtained outside the United Kingdom; or

(b)     being dutiable goods or [taxable] goods, he has obtained in the United Kingdom without payment of duty or tax,

and in respect of which he is not entitled to exemption from duty and tax by virtue of [provision made by regulations under section 19 of the Taxation (Cross-border Trade) Act 2018 relating to any relief conferred on persons entering the United Kingdom or] any

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