General Section 34: Application of Customs and Excise Management Act 1979
This section ensures that customs officers can exercise the powers under the Customs and Excise Management Act 1979 ("CEMA") when they intercept an item being imported or exported in breach of the prohibition entering or leaving the UK. Border Force customs officials routinely rely on CEMA powers to enforce restrictions on the importation and exportation of particular items. A number of the CEMA powers would automatically apply in any event, for example the power in section 159 of CEMA to examine any imported goods, but this section provides that other CEMA provisions are also engaged.
	Subsection (1) makes an item in breach of the prohibition liable to forfeiture if it is imported to or exported from the UK. This has the effect of engaging other CEMA powers, in particular, the powers in section 139 and Schedules 2A and 3 to detain, seize and forfeit any item that could be "liable to forfeiture". Section 139 of CEMA provides that goods which are liable to forfeiture may be seized or detained. Schedule 2A to CEMA makes provision in respect of detained goods – essentially allowing customs officers time to investigate whether the goods in question are indeed liable to forfeiture. Schedule 3 to CEMA governs the process of seizure and forfeiture of goods. The CEMA provisions include similar safeguards regarding the issue of notices of seizure as are included with powers of seizure in the Act and also provide for judicial oversight. In summary, if, after a one month period from the time of seizure there has been no challenge to the legality of seizure, the goods are automatically condemned as forfeit. If someone challenges the legality of seizure, customs officers must bring condemnation proceedings to obtain an order for condemnation of the goods.
	Subsection (2) applies section 5 of CEMA for the purposes of subsection (1). Section 5 of CEMA defines the time of importation or exportation of goods for the purposes of the powers in CEMA, for example, in the case of items imported by sea, the time of importation is when the ship carrying the item comes within the limits of a port.