# Sexual Offences Act 2003, Paragraph 44

Extent: E+W+N.I.

An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if the prohibited goods included indecent photographs of persons under 16.

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Source: https://www.legislation.gov.uk/ukpga/2003/42/schedule/3/paragraph/44 (the official version)
Page: https://openlegislation.uk/sexual-offences-act-2003/schedule-3/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.