Compoundable offences
2.  The following offences may be compounded by a senior officer of customs in accordance with section 126 of the Act:
(a)any offence under section 82(9), 90(3), 128(1), 128A(1), 128B(1), 128C, 128D, 128E, 128F, 128G, 128H, 128I(1), 128J, 128K, 133(1) or 136(1) of the Act;
(b)any offence under section 139 of the Act for contravening section 27(1), 31(1), 36, 39, 40(1), 41, 47(2), 48(1), 52(1) or (3), 60(1) or 82(2) of the Act;
(c)any offence under regulation 22 of the Customs (Container) Regulations (Rg 1);
(d)any offence under regulation 13(8), 112F(3) or 117 of the Customs Regulations (Rg 2);
(e)any offence under paragraph 3(2) of the Customs (Duties) (Exemption) Order (O 5);
(f)any offence committed before 1 April 2015 under section 139 of the Act for contravening section 71(1), 72(1), 73(1) or 77 of the Act as in force immediately before that date;
(g)any offence committed before 1 April 2015 under regulation 31 of the Customs (Liquors Licensing) Regulations (Rg 3) as in force immediately before that date.