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(1)The Customs and Excise Management Act 1979 (c. 2) is amended as follows.
(2)In section 50 (penalty for improper importation of goods), for subsection (5A) there is substituted—
“(5A)In the case of—
(a)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,
(b)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 Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a) of the Firearms (Northern Ireland) Order 1981, or
(c)any such offence committed in connection with the prohibition contained in section 20 of the Forgery and Counterfeiting Act 1981,
subsection (4)(b) above shall have effect as if for the words “7 years” there were substituted the words “10 years”.”
(3)In section 68 (offences in relation to exportation of prohibited or restricted goods) for subsection (4A) there is substituted—
“(4A)In the case of—
(a)an offence under subsection (2) or (3) above committed in Great Britain in connection with a prohibition or restriction on the exportation 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,
(b)any such offence committed in Northern Ireland in connection with a prohibition or restriction on the exportation of any weapon or ammunition that is of a kind mentioned in Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a) of the Firearms (Northern Ireland) Order 1981, or
(c)any such offence committed in connection with the prohibition contained in section 21 of the Forgery and Counterfeiting Act 1981,
subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words “10 years”.”
(4)In section 170 (penalty for fraudulent evasion of duty, etc), for subsection (4A) there is substituted—
“(4A)In the case of—
(a)an offence under subsection (2) or (3) 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) or (c) or (1A)(a) of the Firearms Act 1968,
(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 Article 6(1)(a), (ab), (ac), (ad), (ae) or (c) or (1A)(a) of the Firearms (Northern Ireland) Order 1981, or
(c)any such offence committed in connection with the prohibitions contained in sections 20 and 21 of the Forgery and Counterfeiting Act 1981,
subsection (3)(b) above shall have effect as if for the words “7 years” there were substituted the words “10 years”.”
(5)This section does not affect the penalty for any offence committed before the commencement of this section.
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