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The offence of importing or exporting specified goods that are subject to customs or excise duties without having paid the requisite duties (Customs and Excise Management Act 1979 s 170). Smuggled goods are liable to confiscation and the smuggler is liable to pay treble their value or a sum laid down by the law (whichever is the greater); offenders may alternatively, or additionally, receive a term of imprisonment (R v Czyzewski [2004] 1 Cr App R (S) 289). A penalty of up to £5,000,000 can be imposed on a manufacturer of cigarettes or hand-rolling tobacco if the manufacturer supplies cigarettes etc. to persons who “are likely to smuggle them into the United Kingdom” (Tobacco Products Duty Act 1979 s 7A–D, inserted by Finance Act 2006 s 2).

Subjects: History — Law.

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