26 Power to regulate movements of goods into and out of [United Kingdom] by land
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

26  Power to regulate movements of goods into and out of [United Kingdom] by land

(1)     The Commissioners may, for the purpose of safeguarding the revenue and for the better enforcement of any prohibition or restriction for the time being in force under or by virtue of any enactment with respect to the importation or exportation of any goods, make regulations—

(a)     . . .

(b)     appointing places for the examination and entry of and payment of any duty chargeable on any goods being imported or exported by land

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