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Excise offences include evasion of duty on alcohol and hydrocarbon oils as well as tobacco products. There is no specific offence of selling illegal tobacco products.
The following table provides information relating to the number of completed prosecutions, by defendant, for “excise” offences where charges were laid under SI 70 of the Customs and Excise Management Act 1979. It is not possible to break this data down further without retrieving files at disproportionate expense.
|Financial years||Excise cases|