6An offence under any of the following provisions of the Customs and Excise Management Act 1979—
(a)section 68 (offences in relation to exportation of prohibited or restricted goods);
(b)section 167 (untrue declarations etc);
(c)section 170 (fraudulent evasion of duty).
Commencement Information
I1Sch. 11 para. 6 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)
I2Sch. 11 para. 6 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)