# Sentencing Act 2020, Paragraph 36


An offence under section 170 of the Customs and Excise Management Act 1979 (penalty for fraudulent evasion of duty etc) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (indecent or obscene articles).

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Source: https://www.legislation.gov.uk/ukpga/2020/17/schedule/18/paragraph/36 (the official version)
Page: https://openlegislation.uk/sentencing-act-2020/schedule-18/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.