PART 4Enforcement and penalties
Penalties5
A person guilty of an offence under regulation 3 or 4 of these Regulations is liable—
a
on summary conviction, to imprisonment for a term not exceeding three months or to a fine, or to both;
b
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or to both.
Application of the 1979 Act6
1
Where the Commissioners for Her Majesty’s Revenue and Customs investigate or propose to investigate any matter with a view to determining—
a
whether there are grounds for believing that an offence under these Regulations has been committed; or
b
whether a person should be prosecuted for such an offence,
the matter shall be treated as an assigned matter.
2
Section 138 of the 1979 Act (provision as to arrest of persons)7 applies to the arrest of a person for an offence under these Regulations as it applies to the arrest of a person for an offence under the customs and excise Acts.
3
Sections 1458, 1469, 146A10, 14711, 148, 15012, 15113, 15214, 15415, and 15516 of the 1979 Act (proceedings for offences, mitigation of penalties, proof and other matters) apply in relation to offences and penalties under these Regulations as they apply in relation to offences and penalties under the customs and excise Acts.
4
“The customs and excise Acts” and “assigned matter” have the same meanings as in section 1 of the 1979 Act.