40 Removal of [chargeable] goods to Queen's warehouse
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

40  Removal of [chargeable] goods to Queen's warehouse

[(1)     The proper officer may remove chargeable goods to a Queen's warehouse in any of the following cases—

(a)     where the goods have not been presented to Customs on import in accordance with Part 1 of the Taxation (Cross-border Trade) Act 2018 within the relevant number of days from the day on which the goods were imported;

(b)     where the goods have not been moved to a temporary storage facility in accordance with paragraph 1 of Schedule 1 to that Act within the relevant number of days from the day on which the goods were required to be so moved;

(c)     where a Customs declaration has not been made in respect of the goods within the relevant number of days from the day on which the goods were presented to Customs on import;

(d)     where a document which is required to accompany a Customs declaration

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