Section 55Part 5 — CONTRAVENTIONS AND PENALTIES
Smuggling
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clandestinely brings into the jurisdiction prohibited, restricted or any other description of goods (other than goods exempt from the Customs and Border Control process)
exports any goods from the Islands, in respect of which entry is not made within the time or in the form required by Customs and Border Control, or in such manner as to disclose the fact of the import or export of such goods
commits the offence of smuggling such goods into or out of the Islands, as the case may be