Company criminal liability extends to officers where an offence occurs with their consent, connivance or attributable negligence. Company criminal liability for customs offences attaches to the company and to every person in charge and responsible for the company's conduct of business, subject to a defence of lack of knowledge or proof of exercising due diligence; separate liability arises where the offence occurred with the consent, connivance or negligence of directors, managers, secretaries or other officers, and 'company' includes firms and associations with 'director' meaning a partner in a firm.