Section 112(1)

The Commissioners of Customs and Excise may make regulations prescribing the form in which notice is to be given under section 111 and requiring a person giving notice— to furnish the Commissioners with such evidence as may be specified in the regulations, either on giving notice or when the goods are imported, or at both those times, and to comply with such other conditions as may be specified in the regulations.

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Source: legislation.gov.uk · retrieved 2026-09-04