43Prescribed period for the purposes of section 72 of the Act

43 Prescribed period for the purposes of section 72 of the Act

(1) For the purposes of paragraph 72(1)(b) of the Act, the period prescribed is the period ending on: (a) except where paragraph (b) applies—the expiration of the day next following the day on which the goods referred to in that subsection were imported; or (b) if the first‑mentioned day in paragraph (a) is not, in relation to the receiving of an entry in respect of goods, a working day of the Customs—the expiration of the day next following that first‑mentioned day that is such a working day of the Customs. (2) For the purposes of paragraph 72(4)(b) of the Act, a period of 6 months is prescribed. (3) In subregulation (1), working day of the Customs has the same meaning as in regulation 19.