Section 19(14)

In the definition of “prohibited goods” in subsection (13), the reference to goods dealt with in contravention of a relevant prohibition or requirement includes a reference to a case where— arrangements relating to goods have been entered into that have not been fully implemented, and if those arrangements were to be fully implemented, the goods would be dealt with in contravention of that prohibition or requirement.

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Source: legislation.gov.uk · retrieved 2026-08-30