Creating or providing false documents or information


Published by a UUÂãÁÄÖ±²¥ Corporate Crime expert
Practice notes

Creating or providing false documents or information


Published by a UUÂãÁÄÖ±²¥ Corporate Crime expert

Practice notes
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Offences relating to untrue Declarations etc

A person commits an offence under the section 167(1)(a) of the Customs and Excise Management ACT 1979 (CEMA 1979) if they knowingly or recklessly:

  1. •

    make or sign

  2. •

    cause to be made or signed, or

  3. •

    deliver or cause to be delivered to HMRC

any declaration, notice, certificate or other document which is untrue in a material particular.

A person also commits an offence under CEMA 1979, s 167(1)(b) if they make a statement in answer to any question by a customs officer which they are required to answer which is untrue in a material particular.

Both offences under CEMA 1979, s 167(1) are either way offences.

CEMA 1979, s 167(3) creates exactly the same offence as in s 167(1) except that no mental element is required. The offence is therefore a strict liability or absolute offence.

CEMA 1979, s 167(3) offence is summary only so can only be tried in the magistrates' court. See Practice Note: Strict liability.

Elements of the offence under the CEMA

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Jurisdiction(s):
United Kingdom
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Key definition:
False definition
What does False mean?

False may mean 'deceitful' or 'erroneous'.

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