Related Commentary  

5(1)  The provisions of this section shall have effect for the purposes of the customs and excise Acts.

5(2)  Subject to subsections (2A) and (6) below, the time of importation of any goods shall be deemed to be–

(a)where the goods are brought by sea, the time when the ship carrying them comes within the limits of a port;

(b)where the goods are brought by air, the time when the aircraft carrying them lands in the United Kingdom or the time when the goods are unloaded in the United Kingdom, whichever is the earlier;

(c)where the goods are brought by land, the time when the goods enter the United Kingdom.

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