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MicroDosed™-
For the importer or the receiver?
For a person who causes a false declaration to be made. If LB write the wrong value on the declaration, that's their business, but if you ask them to do so you're committing an offence, and you're conveniently telling Customs & Excise where in the UK to come to arrest you🙂
gbj_tester
Well, it's a criminal offence attracting a prison term of up to 6 months, so there's that.