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SCHEDULES

SCHEDULE 4E+W+SOffences to which defence in section 45 does not apply

Customs and Excise Management Act 1979 (c. 2)E+W+S

17E+W+SAn offence under section 170 of the Customs and Excise Management Act 1979 (penalty for fraudulent evasion of duty etc) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (indecent or obscene articles).

Commencement Information

I1Sch. 4 para. 17 in force at 31.7.2015 by S.I. 2015/1476, reg. 2(i)