Customs and Excise Duties (General Reliefs) Act 1979

False statements etc. in connection with reliefs from customs duties

15 False statements etc. in connection with reliefs from customs duties

(1) If a person—

(a) for the purpose of an application for relief from customs duty under section 1 or 3 above or under a Community instrument; or

(b) for the purpose of an application for an authorisation under regulations made under section 2 above,

makes any statement or furnishes any document which is false in a material particular to any government department or to any authority or person on whom functions are conferred by or under section 1, 3 or 4 above or a Community instrument, then—

(i) any decision allowing the relief or granting the authorisation applied for shall be of no effect; and

(ii) if the statement was made or the document was furnished knowingly or recklessly, that person shall be guilty of an offence under this section.

(2) A person guilty of an offence under this section shall be liable—

(a) on summary conviction, to a fine not exceeding the prescribed sum, or to imprisonment for a term not exceeding 3 months, or to both ; or

(b) on conviction on indictment, to a fine of any amount or to imprisonment for a term not exceeding 2 years, or to both.

(3) In subsection (2)(a) above " the prescribed sum " means—

(a) if the offence was committed in England, Wales or Northern Ireland, the prescribed sum within the meaning of section 28 of the [1977 c. 45.] Criminal Law Act 1977 (£1,000 or other sum substituted by order under section 61(1) of that Act);

(b) if the offence was committed in Scotland, the prescribed sum within the meaning of section 289B of the [1975 c. 21.] Criminal Procedure (Scotland) Act 1975 (£1,000 or other sum substituted by order under section 289D(1) of that Act).

(4) References in Parts XI and XII of the [1979 c. 2.] Customs and Excise Management Act 1979 to an offence under the customs and excise Acts shall not apply to an offence under this section.