The following Corporate Crime guidance note provides comprehensive and up to date legal information covering:
A person commits an offence under section 170(1) of the Customs and Excise Management Act 1979 (CEMA 1979) if they:
knowingly acquire possession of goods which have been unlawfully removed from a warehouse or Queen's warehouse (CEMA 1979, s 170(1)(a)(i))
knowingly acquire possession of duty chargeable goods (eg alcohol or cigarettes etc) upon which duty has not been paid (CEMA 1979, s 170(1)(a)(ii))
knowingly acquire possession of imported or exported goods which are prohibited or restricted (eg drugs, firearms etc) (CEMA 1979, s 170(1)(a)(iii)), or
are knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing any such goods with the intent to defraud Her Majesty of any duty payable (CEMA 1979, s 170(1)(b))
CEMA 1979, s 170(2) creates a much wider offence of being in any way knowingly concerned in any fraudulent evasion or any attempt at evasion of:
any duty chargeable on goods
any restricted or prohibited goods
Both subsections (1) and (2) appear to catch the same type of activity. However, s 170(1)(a) requires proof of possession and s 170(1)(b) requires proof of carrying, removing etc, whereas s 170(2) does not require proof of either possession or proof of carrying.
The offences are all triable either way.
See Practice Note: Prohibition on the importation and exportation of controlled drugs.
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.