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32. Part 5 offences (Powers of investigation)

(1) Subject to subsection (2), a person who contravenes section 17(1), (3), (4) or (5) commits an offence and is liable on conviction to a fine at level 3 and to imprisonment for 6 months.

(2) Subsection (1) shall not apply to a prescribed person mentioned in paragraph (b) of the definition of “prescribed person” in section 17(7) whenever the prescribed person is acting in his capacity as a prescribed person.

(3) If a member of the Customs and Excise Service or an authorized officer has placed a lock or seal pursuant to section 20, then except as provided in subsection (4), any person who breaks or interferes with such a lock or seal commits an offence and is liable on conviction to a fine at level 2 and to imprisonment for 3 months.

(4) If—

(a) any person breaks or interferes with any such lock or seal in the belief in good faith that it is necessary immediately to break or interfere with the lock or seal in order to prevent—

(i) injury being suffered by any person; or

(ii) damage being incurred to any premises, vessel, aircraft, vehicle or article; or

(b) a public officer breaks or interferes with any such lock or seal in the exercise of his lawful duties,

such person or public officer shall be deemed not to have contravened subsection (3).

33. Part 7 offences (International inspections)

(1) If an authorization has been issued under section 27 in respect of any inspection, a person commits an offence if he—

(a) refuses without reasonable excuse to comply with any request made by a member of the Customs and Excise Service or an authorized officer or a member of the in-country escort for the purpose of facilitating the conduct of that inspection in accordance with the verification annex;

(b) interferes without reasonable excuse with any container, instrument or other article installed in the course of that inspection in accordance with the verification annex; or

(c) wilfully obstructs any member of the inspection team or of the in-country escort, or the observer, in the conduct of that inspection in accordance with the verification annex.

(2) Subsection (1)(b) applies to interference which occurs at any time while the container, instrument or other article is retained in accordance with the verification annex.