Section 43Part 4 — INCIDENCE AND COLLECTION OF DUTY AND PACKAGE TAX
Liability for duty
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A person shall not deliver or remove any imported goods until the importer of the goods has paid to the Customs and Border Control any duty chargeable on the imported goods, and that duty shall, in the case of goods of which entry for home use is made, be paid on making the entry.
The rates of duty chargeable on imported goods shall be —
if entry is made of the goods, except where the entry is for warehousing, those in force in respect of such goods at the time of presentation of the entry to Customs and Border Control;
if entry is made of the goods for warehousing, the rates in force at the time of the removal of the goods from the warehouse for home use; or
if no entry is made of the goods, those in force in respect of such goods at the time of their importation.