Paragraph 6 Statutory offencesI1I2
United Kingdom
An offence under any of the following provisions 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).
Annotations
Commencement
- I1
Sch. 11 para. 6 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)
- I2
Sch. 11 para. 6 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)