Last Updated: 1 August 2023

[CUS 154] Liability of owner for acts of duly licensed agent or his or her own employee154 

154
An owner of goods who authorises a licensed customs agent or appointed clerk to act for him or her in relation to such goods for any of the purposes of this Act shall be liable for the acts and declarations of such duly authorised agent or appointed clerk and may accordingly be prosecuted for an offence committed by such agent or appointed clerk in relation to any such goods as if such owner had himself or herself committed the offence, provided that—
  • (a)an owner shall not be sentenced to imprisonment for any offence committed by his or her duly authorised agent or appointed clerk unless such owner actually consented to the commission of the offence; and
  • (b)nothing herein contained shall relieve the duly authorised agent or appointed clerk from any liability to prosecution in respect of any such offence.