Sch 3 para 78
An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if the prohibited goods included indecent photographs of persons under 16, and the offender— (a) was 18 or over, or (b) is or has been sentenced in respect of the offence to imprisonment for a term of at least 12 months.