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).