SCHEDULES
SCHEDULE 17Deferred prosecution agreements
Part 2Offences in relation to which a DPA may be entered into
Statutory offences
I118
An offence under any of the following sections of the Customs and Excise Management Act 1979—
a
section 68 (offences in relation to exportation of prohibited or restricted goods);
b
section 167 (untrue declarations etc);
c
section 170 (fraudulent evasion of duty etc).