Fraudulent Evasion of a Prohibition (Drug Importation/Exportation) (Section 170(2) Customs and Excise Management Act 1979)

Fraudulent Evasion of a Prohibition (Drug Importation/Exportation) is an offence under s.170(2) Customs and Excise Management Act 1979. A person commits the offence if, in relation to any goods, he is in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any prohibition or restriction for the time being in force with respect to the goods under or by virtue of any enactment (s.170(2)(b)). The prohibition here is that in s.3(1) Misuse of Drugs Act 1971, under which the importation and the exportation of a controlled drug are prohibited, save where excepted by regulations or a temporary class drug order or carried out under and in accordance with a licence issued by the Secretary of State (s.3(2)). Where the offence is connected with that prohibition, the penalty in s.170(3) has effect subject to the modifications in Schedule 1 (s.170(4)). Maximum sentence where the goods were a Class A, Class B or temporary class drug: on summary conviction, a penalty of £20,000 or of three times the value of the goods, whichever is the greater, or imprisonment for a term not exceeding 6 months, or both; on conviction on indictment, a penalty of any amount, or imprisonment for life where the goods were a Class A drug, or imprisonment for a term not exceeding 14 years where they were a Class B or temporary class drug, or both (Schedule 1, para 1). Where the goods were a Class C drug: on summary conviction, a penalty of three times the value of the goods or £500, whichever is the greater, or imprisonment for a term not exceeding 3 months, or both; on conviction on indictment, a penalty of any amount, or imprisonment for a term not exceeding 14 years, or both (Schedule 1, para 2). The goods in respect of which the offence was committed are liable to forfeiture (s.170(6)).

In practice

This is an either-way offence: it may be tried at the magistrates' court or the Crown Court. Mode of trial depends on the seriousness and the defendant's election. Drug exhibits must be sealed and weighed in the presence of the suspect where practicable. Field testing kits provide a presumptive result only: formal analysis is required for court. Record any indicators of supply (scales, deal bags, multiple phones, cash). The suspect must be cautioned in accordance with Code C PACE 1984 before any questions about the offence are put to them. Interviews must be audio-recorded (Code E) or, for indictable offences, may be visually recorded (Code F).