Offences relating to untrue Declarations etc

A person commits an offence under the section 167(1)(a) of the Customs and Excise Management ACT 1979 (CEMA 1979) if they knowingly or recklessly:

1. •

   make or sign

2. •

   cause to be made or signed, or

3. •

   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(1)(b) 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.

Both offences under CEMA 1979, s 167(1) are either way offences.

CEMA 1979, s 167(3) creates exactly the same offence as in s 167(1) except that no mental element is required. It is therefore a strict liability offence. See Practice Note: Strict liability.

CEMA 1979, s 167(3) offence is summary only so can only be tried in the magistrates' court.

Elements of the offence under the CEMA 1979, s 167(1)

Knowingly