SCHEDULE 2Alternative provision as to penalties in cases of disapplication of section 85(1) of the 2012 Act

Customs and Excise Management Act 1979 (c.2)I11

1

The Customs and Excise Management Act 1979 is amended as follows.

2

In section 24 (control of movement of goods by pipe-line), in subsection (6)(a) for “the prescribed sum” substitute “£20,000”.

3

In section 50 (penalty for improper importation of goods)2

a

in subsection (4)(a), for “the prescribed sum” substitute “£20,000”;

b

in subsection (5B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.

4

In section 53 (entry outwards of goods)3, in subsection (9)(a), for “the prescribed sum” substitute “£20,000”.

5

In section 56 (failure to export)4, in subsection (5), for “level 5 on the standard scale” substitute “£20,000”.

6

In section 57 (delivery of entry by owner of exporting ship etc)5, in subsection (6), for “level 5 on the standard scale” substitute “£20,000”.

7

In section 58E (authentication of Community customs documents)6, in subsection (5), for “level 5 on the standard scale” substitute “£20,000”.

8

In section 63 (entry outwards of exporting ships), in subsection (6)(a), for “the prescribed sum” substitute “£20,000”.

9

In section 64 (clearance outwards of ships and aircraft), in subsection (8)(a), for “the prescribed sum” substitute “£20,000”.

10

In section 66 (power to make regulations as to exportation, etc)7, in subsection (2), for “level 5 on the standard scale” substitute “£20,000”.

11

In section 68 (offences in relation to exportation of prohibited or restricted goods), in subsection (3)(a), for “the prescribed sum” substitute “£20,000”.

12

In section 68A (offences in relation to agricultural levies)8, in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.

13

In section 100 (general offences relating to warehouses and warehoused goods)9

a

in subsection (1), for “level 5 on the standard scale” substitute “£20,000”;

b

in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.

14

In section 102 (payment of excise licences by cheque)10, in subsection (3)(a), for “level 5 on the standard scale” substitute “£20,000”.

15

In section 129 (power to remit or repay duty on denatured goods), in subsection (4)(a), for “the prescribed sum” substitute “£20,000”.

16

In section 136 (offences in connection with claims for drawback, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.

17

In section 158 (power to require provision of facilities)11, in subsection (4), in the words following paragraph (c), for “level 5 on the standard scale” substitute “£20,000”.

18

In section 159 (power to examine and take account of goods), in subsection (7)(a), for “the prescribed sum” substitute “£20,000”.

19

In section 167 (untrue declarations, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.

20

In section 168 (counterfeiting documents etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.

21

In section 170 (penalty for fraudulent evasion of duty, etc)12

a

in subsection (3)(a), for “the prescribed sum” substitute “£20,000”;

b

in subsection (4B)(a), in paragraph (a) of the substituted text, for “the statutory maximum” substitute “£20,000”.

22

In section 170B (offence of taking preparatory steps for evasion of excise duty)13, in subsection (1)(a), for “the prescribed sum” substitute “£20,000”.

23

In Schedule 1 (controlled drugs: variation of punishments for certain offences under the Act) in paragraph 1, in paragraph (a) of the substituted text, for “the prescribed sum” substitute “£20,000”.