# Criminal Justice and Public Order Act 1994, Paragraph 8


(1) An offence under section 50(2) or (3) of the Customs and Excise Management Act 1979 (improper importation of goods), other than an offence mentioned in subsection (5B) of that section.
(2) An offence under section 68(2) of that Act (exportation of prohibited or restricted goods).
(3) An offence under section 170 of that Act (fraudulent evasion of duty etc), other than an offence mentioned in subsection (4B) of that section.

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Source: https://www.legislation.gov.uk/ukpga/1994/33/schedule/7A/paragraph/8 (the official version)
Page: https://openlegislation.uk/criminal-justice-and-public-order-act-1994/schedule-7A/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.