Regulation 25 Offences—supplementary provisions

A person is not guilty of an offence contrary to section 8G(4) of the Act in relation to any conduct that took place before 1st July 2001.

A person afforded relief from duty in accordance with an Order made under section 13(1) or section 13A(1) of the Customs and Excise Duties (General Reliefs) Act 1979 F1(or a person who would have been afforded relief by an Order made under section 13(1) but for the fact that the quantity of the specified tobacco products exceeded any limit on quantity specified in the Order and who declared those products as required by section 78(1) of the Customs and Excise Management Act 1979 and paid the duty on them) is not guilty of an offence contrary to section 8G(4) of the Act unless his conduct occasioned the excise duty point prescribed by regulation 12(4) above.

A person afforded relief from duty under section 3 of the Taxation (Cross-border Trade) Act 2018 is not guilty of an offence contrary to section 8G(4) of the Act unless his conduct occasioned the excise duty point prescribed by regulation 12(4) above.

Where any person is, in accordance with section 13 of the Finance Act 1994 M1, the subject of an assessment to a penalty for conduct falling within paragraph (a) of section 170A(1) of the Customs and Excise Management Act 1979 M2 he is not, in relation to that conduct, guilty of an offence contrary to section 8G(4) of the Act.