Customs Act 2015 section 21

Proceedings in relation to offences

Section 21 sets out the rules governing court proceedings for customs offences, including joint liability, corporate liability, continuity of proceedings, and time limits for prosecution.

• Where two or more persons commit a customs offence, they may be prosecuted jointly or individually and are jointly and severally liable for any penalty imposed
• Directors, managers, secretaries and other officers of a company can be personally prosecuted and punished for customs offences committed by the company with their consent, connivance or wilful neglect
• Summary proceedings for customs offences may be brought within 2 years of the date of the offence, and the fact that customs duties were secured by bond does not prevent an offence from being established
• Offenders convicted under the Customs Acts cannot benefit from the Probation of Offenders Act 1907, meaning the court cannot dismiss the charge under that Act's provisions