The Trade, Aircraft and Shipping Sanctions (Civil Enforcement) Regulations 2024

Information offences relating to trade sanctions: application of CEMA U.K.

26.—(1) Where the Commissioners investigate or propose to investigate any matter with a view to determining—

(a) whether there are grounds for believing that a relevant offence has been committed, or

(b) whether a person should be prosecuted for such an offence,

the matter is to be treated as an assigned matter.

(2) In paragraph (1) “assigned matter” has the meaning given in section 1(1) of CEMA(1).

(3) In this regulation a “relevant offence” means an offence under—

(a) regulation 15(3) (reporting obligations: trade sanctions);

(b) regulation 21(1) (information offences) insofar as it relates to trade sanctions regulations.

(4) The Commissioners may not investigate the suspected commission of a relevant offence unless the suspected offence has been the subject of—

(a) a referral to the Commissioners by the Secretary of State, or

(b) a decision by the Commissioners to treat the suspected offence as if it had been referred to them under sub-paragraph (a).

(5) Section 138 (arrest of persons) of CEMA(2) applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, a relevant offence as it applies to a person who has committed, or whom there are reasonable grounds to suspect of having committed, an offence for which the person is liable to be arrested under the customs and excise Acts, but as if—

(a) any reference to an offence under, or for which a person is liable to be arrested under, the customs and excise Acts were to a relevant offence;

(b) in subsection (2), the reference to any person so liable were to a person who has committed, or whom there are reasonable grounds to suspect of having committed, a relevant offence.

(6) The provisions of CEMA mentioned in paragraph (7) apply in relation to proceedings for a relevant offence as they apply in relation to proceedings for an offence under the customs and excise Acts, but as if—

(a) any reference to the customs and excise Acts were to either of the provisions mentioned in paragraph (3)(a) or (b);

(b) in section 145(6) (institution of proceedings)(3), the reference to an offence for which a person is liable to be arrested under the customs and excise Acts were to a relevant offence;

(c) in section 151 (application of penalties)(4), the reference to any penalty imposed under the customs and excise Acts were to any penalty imposed under these Regulations in relation to a relevant offence;

(d) in section 154 (proof of other matters)(5), the references to goods were to include documents and in subsection (2)—

(i) the reference to proceedings relating to customs or excise were to proceedings under either of the provisions mentioned in paragraph (3)(a) or (b);

(ii) the reference to the place from which any goods have been brought included a reference to the place to which goods have been exported, supplied or delivered or the place to or from which technology has been transferred.

(7) The provisions of CEMA are sections 145 (institution of proceedings), 146 (service of process), 147 (proceedings for offences), 148(1) (place of trial for offences), 150 (incidental provisions as to legal proceedings), 151 (application of penalties), 152 (power of Commissioners to mitigate penalties, etc.), 154 (proof of certain other matters) and 155 (persons who may conduct proceedings)(6).

(8) In this regulation, “the customs and excise Acts” has the meaning given in section 1(1) of CEMA.

Commencement Information

I1 Reg. 26 in force at 10.10.2024, see reg. 1(2)

(1)

The definition of “assigned matter” is substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22 and amended by the Scotland Act 2012 (c. 11), section 24 and the Wales Act 2014 (c. 29), section 7.

(2)

Section 138 is amended by the Police and Criminal Evidence Act 1984 (c. 60), section 114, Schedule 6, paragraph 37 and Schedule 7; the Finance Act 1988 (c. 39), section 11; the Serious Organised Crime and Police Act 2005 (c. 15), Schedule 7, paragraph 54; and S.I. 1989/1341 (N.I. 12).

(3)

Section 145(6) is amended by the Police and Criminal Evidence Act 1984, section 114 and the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraph 23.

(4)

Section 151 is amended by the Magistrates’ Courts Act 1980 (c. 43), Schedule 7, paragraph 177.

(5)

Section 154 is amended by the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule 7, paragraph 106.

(6)

Section 145 is amended by the Police and Criminal Evidence Act 1984, section 114; the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraph 23 and Schedule 5 and S.I. 2014/834. Section 147 is amended by the Criminal Justice Act 1982 (c. 48), Schedule 14, paragraph 42; the Finance Act 1989 (c. 26), Schedule 17, Part 1 and the Criminal Justice Act 2003, Schedule 37, Part 4. Section 150 is amended by the Finance Act 2016 (c. 24), section 174. Section 151 is amended by the Magistrates’ Courts Act 1980, Schedule 7, paragraph 177. Section 152 is amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraph 26 and Schedule 5. Section 154 is amended by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 106. Section 155 is amended by the Commissioners for Revenue and Customs Act 2005, Schedule 4, paragraph 27 and Schedule 5.