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单词 smuggling
释义

smuggling
n. 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).

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更新时间:2025/5/29 12:18:14