EUROPEAN COMMUNITIES (EXEMPTION FROM VALUE-ADDED TAX ON THE PERMANENT IMPORTATION OF CERTAIN GOODS) REGULATIONS 2012
27 Offence
A person who, after the date of the making of these Regulations, contravenes a provision thereof, shall be guilty of an offence and shall, without prejudice to any other penalty to which he or she may be liable, be liable, on summary conviction, to a class E fine.