Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Goods definition

What does Goods mean? In legal practice, goods are tangible, movable items that are bought, sold, supplied or hired under commercial or consumer contracts. Across the UK and Ireland, legislation defines the term: the Sale of Goods Act 1979 (England & Wales and Scotland), the Sale of Goods Act (Northern Ireland) 1979, and in Ireland the Sale of Goods Act 1893 as amended by the 1980 Act. Broadly, goods comprise all personal chattels (in Scotland, all corporeal moveables) other than money and things in action. The statutory definition includes emblements and industrial growing crops, and items attached to or forming part of land...

Fraudulent evasion of duty and smuggling offences: elements, attempts, knowledge, sentencing, preparatory steps and corporate liability under the Customs and Excise Management Act 1979 (United Kingdom)

Published by a LexisNexis Corporate Crime expert

Practice notes

Offences of fraudulent evasion of duty—the smuggling offences

A person commits an offence under CEMA 1979, s 170(1) if, intending to defraud HMRC of duty or evade any prohibition/restriction, they:

knowingly possess Goods unlawfully removed from a warehouse, dutiable goods with unpaid duty, or prohibited/restricted goods; or
are knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing them.

Section 170(2) is wider: it catches anyone knowingly concerned in fraudulent evasion, or attempt, of duty, prohibitions/restrictions, or CEMA/T(CT)A provisions, without proof of possession or carriage.

Elements demand knowledge and intent; for s 170(2) there must be a fraudulent evasion/attempt and knowing involvement.
‘Fraudulent evasion’ means conscious acts prejudicing HMRC’s rights; dishonesty is inherent.
‘Knowingly concerned’ requires participation; recklessness is insufficient; liability may arise pre‑, during or post‑Importation; attempts require acts more than merely preparatory.
Knowledge of prohibition/restriction is required, not the exact category; mistake as to lawfulness may excuse, but attempts may still apply.
Sentencing: on summary—fine up to £20,000 or three times value; on indictment—unlimited fine and/or up to 14 years; higher maxima for some drugs/firearms; forfeiture may follow.
Corporate liability includes ECCTA 2023 s 196, CEMA s 170B (preparatory steps), and Criminal Finances Act 2017 failure-to-prevent offences...

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Web page updated on 21/05/2026

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