Customs and Excise Management Act 1979 (c. 2)

Part VII U.K. Customs and Excise Control: Supplementary Provisions

Prevention of smuggling U.K.

87 Penalty for offering goods for sale as smuggled goods. U.K.

If any person offers any goods for sale as having been imported without payment of duty, or as having been otherwise unlawfully imported, then, whether or not the goods were so imported or were in fact chargeable with duty, the goods shall be liable to forfeiture and the person so offering them for sale shall be liable on summary conviction to a penalty of three times the value of the goods or [F1 level 3 on the standard scale], whichever is the greater, and may be detained.

Textual Amendments

F1 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6