49(1)  Where–

(a)except as provided by or under the Customs and Excise Acts 1979 or by or under the Taxation (Cross-border Trade) Act 2018, any imported goods, being goods chargeable by reference to their importation with customs or excise duty, are, without payment of that duty–

(i)unshipped in any port,

(ii)unloaded from any aircraft in the United Kingdom,

(iii)unloaded from any other vehicle which has entered the United Kingdom, or

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