This section has no associated Explanatory Notes
18E+WAn 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).
Commencement Information
I1Sch. 17 para. 18 in force at 24.2.2014 by S.I. 2014/258, art. 2(b)