Section 71(9)

In this section— “another member State” means a member State other than the United Kingdom; “Community duty or tax” means any of the following, that is to say— any EU customs duty; an agricultural levy of the European Union ; value added tax under the law of another member State; any duty or tax on tobacco products, alcoholic liquors or hydrocarbon oils which, in another member State, corresponds to any excise duty; any duty, tax or other charge not falling within paragraphs (a) to (d) of this definition which is imposed by or in pursuance of any EU instrument on the movement of goods into or out of any member State; “conduct” includes acts, omissions and statements; “contravention” includes a failure to comply; and “the customs and excise Acts” has the same meaning as in the Customs and Excise Management Act 1979.

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Source: legislation.gov.uk · retrieved 2026-09-04