The following Corporate Crime guidance note provides comprehensive and up to date legal information covering:
A person commits an offence under the section 167 of the Customs and Excise Management Act 1979 (CEMA 1979) if they knowingly or recklessly:
make or signs
cause to be made or signed
deliver or cause to be delivered to HMRC
any declaration, notice, certificate or other document which is untrue in a material particular.
A person also commits an offence under CEMA 1979, s 167 if they make a statement in answer to any question by a customs officer which they are required to answer which is untrue in a material particular.
CEMA 1979, s 167(1) offence is an either way offence.
CEMA 1979, s 167(3) creates exactly the same offence as in s 167(1) except that no mental element is required. The offence is therefore a strict liability or absolute offence.
CEMA 1979, s 167(3) offence can only be tried in the magistrates' court.
See Practice Note: Strict liability.
To be guilty of the offence under CEMA 1979, s 167(1) the defendant either has to knowingly or recklessly commit the criminal act.
A person acts recklessly with respect to:
a circumstance when they are aware of a risk that it existed or would exist
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