Duty on imports

Deferred payments

Deposits paid

Generally

Goods to be warehoused without payment

Entry

Commissioners' power to regulate unloading and removal of goods

Correction and cancellation

Failure to comply with provisions

Formalities

Initial and supplementary

Postponed

Forfeiture of goods

Goods improperly imported

Persons entering or leaving the UK

Goods improperly imported

Forfeiture

Generally

Initial and supplementary entries

Authorisation of importer

Authorised agents

Entry of goods on importation direction

Payment of duty

Penalty

Requirements for importer

Time entry delivered

Offences, goods improperly imported

Persons entering or leaving the UK

Air journeys continued

Answering questions etc., requirement

Entry from another member state

Forfeiture of goods

Goods requiring declaration

Isle of Man

Penalty

Postponed entry

Authorisation of importer

Authorised agents

Conditions

Delivery of entry of goods

Direction to deliver goods

Generally

Penalty

Requirements for importer

Security for delivery

Time entry accepted

Variations of conditions

Power to require evidence in support of information

Relief from duty

Goods entered for transit or transhipment

Temporarily imported goods