Finance Act 2010
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Section 186 (illegally importing) of Customs Consolidation Act 1876 and penalties for offences. |
95.— (1) A person who commits an offence to which section 186 of the Customs Consolidation Act 1876 relates is liable— | |
(a) on summary conviction, to a fine of €5,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, | ||
(b) on conviction on indictment, to a fine not exceeding— | ||
(i) €126,970, or | ||
(ii) where the value of the goods concerned, including the duty and tax payable thereon, is greater than €250,000, three times the value of those goods, | ||
or at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment. | ||
(2) Section 13 of the Criminal Procedure Act 1967 shall apply in relation to an offence under section 186 of the Customs Consolidation Act 1876 as if, in place of the penalties specified in subsection (3) of section 13 of the Criminal Procedure Act 1967 , there were specified in that subsection the penalties provided for by subsection (1) (a) and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act 1967 to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly. | ||
(3) Section 89 of the Finance Act 1997 is repealed. |