(1) A person guilty of an offence under regulation 2 or 3(2) or (3) above shall be liable—
(a) on conviction on indictment, to a fine or imprisonment for a term not exceeding two years or to both; or
(b) on summary conviction, to a fine not exceeding the statutory maximum.
(2) Notwithstanding that the offence in regulation 2 above is not, by virtue of the term of imprisonment for which a person may be sentenced in respect of it, an arrestable offence within the meaning of the Police and Criminal Evidence Act 1984 and the Police and Criminal Evidence (Northern Ireland) Order 1989, section 24(1) of that Act (in England and Wales) and Article 26(2) of that Order (in Northern Ireland) shall apply to the offence as if it were mentioned therein, and the offence shall accordingly be an arrestable offence within the meaning of the Act and the Order.
(3) Section 138 of the Customs and Excise Management Act 1979 (provision as to arrest of persons) shall apply to the arrest of any person for an offence under regulation 2 above as it applies to the arrest of any person for an offence under the customs and excise Acts.
(4) Sections 145 to 148 and 150 to 155 of the Customs and Excise Management Act 1979 (proceedings for offences, mitigation of penalties, proof and other matters) shall apply in relation to offences and penalties under these Regulations and proceedings for such offences as they apply in relation to offences and penalites and proceedings for offences under the customs and excise Acts.
(5) Nothing in subsections (1) to (4) of section 145 of the said Act (institution of proceedings for offences under the customs and excise Acts to be by order of the Commissioners) shall prevent the institution of proceedings by the Secretary of State for an offence under regulation 3(2) or (3) above.
Specified date: 6 February 2004: see reg 1(1).
Customs & Excise Duties94
Customs & Excise Offences94
Criminal Law & Disposition of Offenders94
Offences against the State & the General Public94