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Paragraph 27 Customs and Excise Management Act 1979F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

An offence under section 170 of the Customs and Excise Management Act 1979 (penalty for fraudulent evasion of duty etc) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (indecent or obscene articles).

Annotations

Textual amendments

F1

Sch. 18B inserted (3.4.2025) by Victims and Prisoners Act 2024 (c. 21), s. 81(2), Sch. 2; S.I. 2025/441, reg. 2(b)