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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
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Law, Policy and Application - Illicit distillation - fraudulent evasion of duty

Law

(1) Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person

(a) knowingly acquires possession of any of the following goods, that is to say-
(i)…
(ii) goods which are chargeable with a duty which has not been paid;
(iii) …; or
(b) is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with such goods,

and does so with intent to defraud Her Majesty of any duty payable on the goods…heshall be guilty of an offence under this section and may be arrested.

(2) Without prejudice to any other provision of the Customs andExcise Acts 1979, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion-

(a) of any duty chargeable on the goods;
(b) …; or
(c) Of any provision of the Customs and Excise Acts 1979 applicable to the goods,

he shall be guilty of an offence under this section and may be arrested.

(3) …a person guilty of an offence under this section shall beliable-

(a) on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 7 years, or to both- CEMA s170

Policy and application

Self explanatory.