Customs and Excise Management Act 1979

Changes to legislation:

Customs and Excise Management Act 1979, Section 170 is up to date with all changes known to be in force on or before 25 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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Changes and effects yet to be applied to Section 170:

s. 170(2) amendment to earlier affecting provision S.I. 2019/600, reg. 54(3) by S.I. 2021/1146 reg. 32(b)
s. 170(3)(b) modified by S.I. 2020/733 reg. 55(3)(4) (This amendment not applied to legislation.gov.uk. Regulations revoked prospectively by S.I. 2020/1278, regs. 1(2), 66(4))

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

s. 95(1A)(1B) inserted by 2023 c. 30 s. 110(2)
s. 119(7) inserted by S.I. 2022/109 reg. 2(3)(f) (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
s. 160(2A) inserted by 2023 c. 30 Sch. 13 para. 26(3)

170 Penalty for fraudulent evasion of duty, etc.U.K.

(1)Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person—

(a)knowingly acquires possession of any of the following goods, that is to say—

(i)goods which have been unlawfully removed from a warehouse or Queen’s warehouse;

(ii)goods which are chargeable with a duty which has not been paid;

(iii)goods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; or

(b)is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods,

and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.

(2)Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion—

(a)of any duty chargeable on the goods;

(b)of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment; or

(c)of any provision of the Customs and Excise Acts 1979[F1, or Part 1 or section 40A or 40B of the Taxation (Cross-border Trade) Act 2018,] applicable to the goods,

he shall be guilty of an offence under this section and may be detained.

(3)Subject to subsection [F2(4), (4A) [F3or (4B)]] below, a person guilty of an offence under this section shall be liable—

(a)on summary conviction, to a penalty of [F4the prescribed sum] [F4£20,000] or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or

(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F5[F614] years], or to both.

(4)In the case of an offence under this section in connection with prohibition or restriction on importation or exportation having effect by virtue of section 3 of the M1Misuse of Drugs Act 1971, subsection (3) above shall have effect subject to the modifications specified in Schedule 1 to this Act.

[F7(4A)In the case of—

(a)an offence under [F8subsection (1) or (2)] above committed in Great Britain in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) [F9, (ag), (ba)] or (c) or (1A)(a) of the Firearms Act 1968, [F10or]

(b)any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation or exportation of any weapon or ammunition that is of a kind mentioned in [F11Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)] [F11Article 45(1)(a), [F12 , (aa)] (b), (c), (d), (e)[F13, (ea), (fa)] or (g) or (2)(a)] of the Firearms (Northern Ireland) Order [F142004], F15...

F15(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

subsection (3)(b) above shall have effect [F16as if for the words “imprisonment for a term not exceeding [F1714] years” there were substituted the words “ imprisonment for life ”].]

F18(4AA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19(4B) In the case of an offence under subsection (1) or (2) above in connection with the prohibition contained in regulation 2 of the Import of Seal Skins Regulations 1996, subsection (3) above shall have effect as if–

(a)for paragraph (a) there were substituted the following—

“(a)on summary conviction, to a fine not exceeding [F20the statutory maximum] [F20£20,000] or to imprisonment for a term not exceeding three months, or to both”

and

(b)in paragraph (b) for the words “[F2114] years” there were substituted the words “2 years”.]

F22(4C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)In any case where a person would, apart from this subsection, be guilty of—

(a)an offence under this section in connection with a prohibition or restriction; and

(b)a corresponding offence under the enactment or other instrument imposing the prohibition or restriction, being an offence for which a fine or other penalty is expressly provided by that enactment or other instrument,

[F23(6)Where any person is guilty of an offence under this section, the goods in respect of which the offence was committed shall be liable to forfeiture.]

Textual Amendments

F1Words in s. 170(2)(c) inserted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 114 (as amended by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(2) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)