# The European Union Extradition Regulations 2002, Paragraph 3


When giving the notification referred to in Article 18(2), any Member State may declare that it will grant extradition in connection with a fiscal offence only for acts or omissions which may constitute an offence in connection with excise, value-added tax or customs.

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Source: https://www.legislation.gov.uk/ukdsi/2002/0110392205/schedule/5/chapter/6/paragraph/3 (the official version)
Page: https://openlegislation.uk/draft-european-union-extradition-regulations-2002/schedule-5/chapter-6/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.