Schedule 4, paragraph 2(2)

An offence under any of the following provisions of the Customs and Excise Management Act 1979 (c. 2) if it is committed in connection with a prohibition or restriction on importation or exportation which has effect by virtue of section 3 of the Misuse of Drugs Act 1971— section 50(2) or (3) (improper importation of goods); section 68(2) (exportation of prohibited or restricted goods); section 170 (fraudulent evasion).

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