Customs Act 2015 section 52

Amendment of section 1078 (Revenue offences) of the Taxes Consolidation Act 1997

Section 52 expands the list of Revenue offences under the Taxes Consolidation Act 1997 to cover fraudulent documentation connected with prohibited imports or exports, and to strengthen protections for Revenue officers against obstruction, assault and intimidation.

• It is now a criminal offence to knowingly issue or produce any incorrect invoice, receipt or other document not only in connection with tax, but also in connection with importing or exporting goods that are subject to prohibitions or restrictions.
• It is an offence to obstruct, hinder, assault or interfere with a Revenue officer carrying out duties related to tax or to the import or export of prohibited or restricted goods.
• A new standalone offence is created for any attempt to coerce or intimidate a Revenue officer or any other person in connection with the performance of powers or duties under the tax legislation.
• These changes align the Revenue offences provisions with modern customs enforcement requirements introduced by the Customs Act 2015.