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Whisky - IP suspension (whisky produced under the Inward Processing Relief Scotch Whisky Scheme), exported direct to non- EU country Section 2 offence does not have a defence for the charge of harassment. Therefore, both section 2 and 2A will have to rely on section 1(3), which states that the prohibition on harassment does not apply to a course of conduct if the person who pursued it can demonstrate the matters set out in section 1(3)(a) or (b) or (c).

on conviction on indictment, to imprisonment for a term not exceeding five years, or a fine, or both

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Temporary Admission (partial relief under Temporary Admission from duty – liable to import, VAT only)

If you are making a declaration using the Customs Declaration Service (CDS) follow the guidance in the UK Trade Tariff: volume 3 for CDS. A to C A Item Inward Processing (suspension) (non-UK or non- EU goods imported to Inward Processing suspension under triangulation prior import (IM/EX) or prior export equivalence (EX/IM)) For the purposes of section 4A (b)(ii), A ought to know that A’s course of conduct will cause B serious alarm or distress which has a substantial adverse effect on B’s usual day-to-day activities if a reasonable person in possession of the same information would think the course of conduct would cause B such alarm or distress. Temporary Admission (diversion to home use of goods entered to a temporary import regime – educational material)Temporary Admission (special tools and instruments for manufacturing exports – liable to import, VAT only) Temporary Admission (works of art, collectors items and antiques for exhibition with a view to possible sale – liable to import, VAT only)

Miscellaneous documents and articles etc relieved under relief from customs and excise duties and VAT Temporary Admission (pallets (use only where C88 requested by customs) – VAT only (use only where C88 requested by customs))

Inward Processing (suspension) (non-UK or non- EU goods imported to Inward Processing suspension using a Full or Single Community)

Temporary Admission (entry to relief under Temporary Admission using a full, single or integrated Temporary Admission authorisation - ex Inward Processing suspension) There is a defence to stalking involving fear of violence or serious alarm or distress, as set out in section 4A(4), where it can be shown that the course of conduct was: Temporary Admission (goods condition for Temporary Admission relief not met or goods not covered less than 10,000 euro – liable to import, VAT only) Temporary Admission (entry to relief under Temporary Admission using a full, single or integrated Temporary Admission authorisation) If on the trial on indictment of a person charged with an offence under section 4 or 4A the jury find the person not guilty of the offence charged, they may find the person guilty of an offence under sections 2 or 2A respectively.

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Temporary Admission (commercial samples – containers (use only where instructed by customs) VAT relief only) Reimported goods (Department for Environment, Food and Rural Affairs ( DEFRA) buoys, laboratory equipment, etc, relanded)