SCHEDULES

SCHEDULE 17 Deferred prosecution agreements

Part 2 Offences in relation to which a DPA may be entered into

Statutory offences

18 An offence under any of the following sections of the Customs and Excise Management Act 1979—

(a) section 68 (offences in relation to exportation of prohibited or restricted goods);

(b) section 167 (untrue declarations etc);

(c) section 170 (fraudulent evasion of duty etc).