119 Delivery of imported goods on giving of security for duty
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

Part X Duties and Drawbacks—General Provisions

General provisions relating to imported goods

119  Delivery of imported goods on giving of security for duty

(1)     Where it is impracticable immediately to ascertain whether any or what duty is payable in respect of any imported goods which are entered for home use [or for free circulation], whether on importation or from warehouse [or free zone], the Commissioners may, if they think fit and notwithstanding any other provision of the Customs and Excise Acts 1979, allow those goods to be delivered upon the importer giving security

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