Section 85(5)

The provisions of CEMA mentioned in paragraph (6) apply in relation to proceedings for a relevant offence as they apply in relation to proceedings for an offence under the customs and excise Acts, but as if— any reference to the customs and excise Acts were to any of the provisions mentioned in paragraph (3)(a) to (d); in section 145(6), the reference to an offence for which a person is liable to be arrested under the customs and excise Acts were to a relevant offence; in section 151, the reference to any penalty imposed under the customs and excise Acts were to any penalty imposed under these Regulations in relation to a relevant offence; in section 154(2)— the reference to proceedings relating to customs or excise were to proceedings under any of the provisions mentioned in paragraph (3)(a) to (d), and the reference to the place from which any goods have been brought included a reference to the place to which goods have been exported, supplied or delivered or the place to or from which technology has been transferred.

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Source: legislation.gov.uk · retrieved 2026-08-30