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32. In regulation 54 (trade offences in CEMA: modification of penalty)—
(a)in paragraph (1), after “regulation 21(1)”, insert “(export of restricted goods or tobacco industry goods) or 27B(1) or (2) (export of dual-use goods)”;
(b)in paragraph (3), after “regulation 21(1)”, insert “(export of restricted goods and tobacco industry goods), 27B(1) or (2) (export of dual-use goods), or 27I(1) or (2) (import of potash and petroleum products)”;
(c)after paragraph (4), insert—
“(5) Paragraph (6) applies where a person is guilty of an offence under section 50(2) or (3) of CEMA(1) in connection with a prohibition mentioned in regulation 27I(1) or (2) (import of potash and petroleum products).
(6) Where this paragraph applies, the reference to 7 years in section 50(4)(b) of CEMA(2) is to be read as a reference to 10 years.”
Section 50(2) and (3) have been amended by the Police and Criminal Evidence Act 1984 (c. 60) and the Taxation (Cross-border Trade) Act 2018 (c. 22).
Section 50(4) has been amended by the Finance Act 1988 (c. 39); the Criminal Justice and Immigration Act 2008 (c. 4); the Anti-Social Behaviour, Crime and Policing Act 2014 (c. 12); S.I. 1996/2686; and S.I. 2015/664.
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