The Customs and Excise Management Act 1979 (c. 2) is amended as follows.
In section 50 (penalty for improper importation of goods), for subsection (5A) there is substituted—
In section 68 (offences in relation to exportation of prohibited or restricted goods) for subsection (4A) there is substituted—
In section 170 (penalty for fraudulent evasion of duty, etc), for subsection (4A) there is substituted—
This section does not affect the penalty for any offence committed before the commencement of this section.