# Crime and Courts Act 2013, Paragraph 18


An offence under any of the following sections of the Customs and Excise Management Act 1979—
(a) section 68 (offences in relation to exportation of prohibited or restricted goods);
(b) section 167 (untrue declarations etc);
(c) section 170 (fraudulent evasion of duty etc).

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Source: https://www.legislation.gov.uk/ukpga/2013/22/schedule/17/paragraph/18 (the official version)
Page: https://openlegislation.uk/crime-and-courts-act-2013/schedule-17/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.