Paragraph 26H F1

In regulation 46S (import of revenue generating goods), after paragraph (3), insert—

“(4)

A person who contravenes a prohibition in paragraph (1) or (2) commits an offence, but—

(a)

it is a defence for a person charged with the offence of contravening paragraph (1) to show that the person did not know and had no reasonable cause to suspect that the goods were consigned from Russia;

(b)

it is a defence for a person charged with the offence of contravening paragraph (2) to show that the person did not know and had no reasonable cause to suspect that the goods originated in Russia.”