# Economic Crime and Corporate Transparency Act 2023, Paragraph 6: Statutory offences

Extent: E+W+S+N.I.

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).

---
Source: https://www.legislation.gov.uk/ukpga/2023/56/schedule/11/paragraph/6 (the official version)
Page: https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023/schedule-11/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.