Paragraph 26XC F1F2

In regulation 46Z16C (prohibition on the import of relevant processed gold), after paragraph (2) insert—

“(3)

A person who contravenes the prohibition in paragraph (1) commits an offence, but 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 relevant processed gold.”