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    <title>Amendment of section 135</title>
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    <description>Amendment widens the customs offence to include mis declaration of value where a person is knowingly concerned, expands the referenced predicate offences to encompass confiscation provisions, and adds an offence for attempting to export goods which the person knows or has reason to believe are liable to confiscation.</description>
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      <description>Amendment widens the customs offence to include mis declaration of value where a person is knowingly concerned, expands the referenced predicate offences to encompass confiscation provisions, and adds an offence for attempting to export goods which the person knows or has reason to believe are liable to confiscation.</description>
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