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Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Offences in relation to entries and related returns

365: Provisions relating to offences in relation to entries

You could also call this:

"Rules about getting in trouble for incorrect or changed customs documents"

Illustration for Customs and Excise Act 2018

When you make an entry under this Act, some other documents are treated as part of that entry. These include declarations, invoices, and certificates that you need to make or produce. Any changes you make to an entry are also treated as part of that entry. You can find more information about this by looking at the Customs and Excise Act 2018, and similar rules can be found in the 1996 No 27 s 208. If you change an entry, it does not mean you will not get a penalty or have goods seized, or that you will not be liable for any criminal actions you did before you changed the entry.

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364: Offences in relation to erroneous or defective entries, etc, or

"Making mistakes on customs forms can lead to fines or even prison"

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366: Offences in relation to declarations and documents that are erroneous, or

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Part 6Final and miscellaneous provisions
Offences: Offences in relation to entries and related returns

365Provisions relating to offences in relation to entries

  1. For the purposes of this Act,—

  2. every declaration, invoice, certificate, written statement, or other document required or authorised to be made or produced under this Act by a person making an entry is treated as forming part of that entry; and
    1. every amendment of an entry is treated as forming part of that entry.

      1. Despite subsection (1)(b), an amendment of an entry does not relieve a person—

      2. from liability to a penalty or seizure of goods; or
        1. from criminal liability incurred in respect of the entry before its amendment.

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