In respect of the importation of any product or equipment referred to in Annex III to the 2014 Regulation into F1Great Britain, 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.

In respect of the importation of any product or equipment referred to in Annex III to the 2014 Regulation into F2Northern Ireland from outside the customs territory of the EU, section 170 of the Customs and Excise Management Act 1979 F3 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.