s 14 Reimposition of customs duty or excise duty
14. —(1) If — ( a ) customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and ( b ) any condition to which the exemption is subject is contravened, then the goods, upon the contravention, become liable to customs duty or excise duty in accordance with the rate and valuation (if any) specified in the exemption. [29/2018] (1A) For the purpose of subsection (1), the rate and valuation (if any) specified in the exemption must be those — ( a ) that would have applied if not for the exemption; or ( b ) in force on the date on which the condition of the exemption is contravened. [29/2018] (2) The person to whom the exemption was granted and any person found in possession of those goods shall be jointly and severally liable to pay the customs duty or excise duty. (3) If any goods, which are liable to customs duty or excise duty under subsection (1) and on which customs duty or excise duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of the exemption, those goods are, until the contrary is proved, deemed to be uncustomed goods. —(1) If — ( a ) customs duty or excise duty is not paid on any goods by reason of an exemption granted under section 13; and ( b ) any condition to which the exemption is subject is contravened, then the goods, upon the contravention, become liable to customs duty or excise duty in accordance with the rate and valuation (if any) specified in the exemption. [29/2018] (1A) For the purpose of subsection (1), the rate and valuation (if any) specified in the exemption must be those — ( a ) that would have applied if not for the exemption; or ( b ) in force on the date on which the condition of the exemption is contravened. [29/2018] (2) The person to whom the exemption was granted and any person found in possession of those goods shall be jointly and severally liable to pay the customs duty or excise duty. (3) If any goods, which are liable to customs duty or excise duty under subsection (1) and on which customs duty or excise duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of the exemption, those goods are, until the contrary is proved, deemed to be uncustomed goods.