any goods are imported, landed or unloaded contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment; or

any goods, being goods chargeable with any duty or goods the importation of which is for the time being prohibited or restricted by or under any enactment, are found, whether before or after the unloading thereof, to have been concealed in any manner on board any ship or aircraft or, while in Northern Ireland, in any vehicle; or

any goods are imported concealed in a container holding goods of a different description; or

any imported goods are found, whether before or after delivery, not to correspond with the entry made thereof; or

any imported goods are concealed or packed in any manner appearing to be intended to deceive an officer,

reported as intended for exportation in the same ship, aircraft or vehicle; or

entered for transit or transhipment; or

entered to be warehoused for exportation or for use as stores,

goods chargeable with a duty which has not been paid; and

goods the importation, landing or unloading of which is for the time being prohibited or restricted by or under any enactment.

unships or lands in any port or unloads from any aircraft in the United Kingdom or from any vehicle in Northern Ireland any goods to which this subsection applies, or assists or is otherwise concerned in such unshipping, landing or unloading; or

removes from their place of importation or from any approved wharf, examination station, transit shed or customs and excise station any goods to which this subsection applies or assists or is otherwise concerned in such removal,

on summary conviction, to a penalty of the prescribed sum 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

on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding F27 years, or to both.

an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in section 5(1)(a), (ab), (aba), (ac), (ad), (ae), (af) or (c) or (1A)(a) of the Firearms Act 1968,

any such offence committed in Northern Ireland in connection with a prohibition or restriction on the importation of any weapon or ammunition that is of a kind mentioned in F7Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a)F7Article 45(1)(a), F9, (aa) (b), (c), (d), (e) or (g) or (2)(a) of the Firearms (Northern Ireland) Order F81981F82004, or

any such offence committed in connection with the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981,

for paragraph (a) there were substituted the following–

in paragraph (b) for the words “7 years” there were substituted the words “ 2 years ”

imports or causes to be imported any goods concealed in a container holding goods of a different description; or

directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with the entry made thereof,

an offence under this section in connection with the importation of goods contrary to a prohibition or restriction; and

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,