ImportationU.K.
6. In respect of the importation of any product or equipment referred to in Annex III to the 2014 Regulation into the United Kingdom from outside the customs territory of the EU, section 170 of the Customs and Excise Management Act 1979 M1 has effect in relation to the fraudulent evasion or attempted evasion of the prohibition set out in Article 11(1) of the 2014 Regulation, as qualified by Article 11(2) of that Regulation.
Marginal Citations
M11979 c. 2. Section 170 is amended by section 114(1) of the Police and Criminal Evidence Act 1984 (c. 60), section 12(1) and (6) of the Finance Act 1988 (c. 39), paragraph 7 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48), section 293(4) of the Criminal Justice Act 2003 (c. 44), paragraph 8(5) of Part 2 of Schedule 17 to the Criminal Justice and Immigration Act 2008 (c. 4), and section 111(4) and (5) of the Anti-social Behaviour, Crime and Policing Act 2014 (c. 12), and by S.I. 1996/2686, 2004/702 and 2005/1966.