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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.