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Modifications etc. (not altering text)
C1Sch. 3 extended by S.I. 1987/1521, reg. 3(2); 1987/2105, reg. 5(1) and 1988/1476, art. 5(1)
C2Sch. 3 amended by S.I. 1988/1852 (N.I. 19), art. 4(2)
C3Sch. 3 extended (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 1(4)
C4Sch. 3 extended (01.01.1992) by S.I. 1991/2724, reg. 10(1)
Sch. 3 extended (01.01.1992) by S.I. 1991/2725, reg. 6(1)
C5Sch. 3 extended (01.01.1992) by S.I. 1991/2727, reg. 7(1)
C6Sch. 3 applied (23.6.1993) by S.I. 1993/1353, reg. 4(1)
Sch. 3 applied (1.7.1995) by S.I. 1995/1447, reg. 4(1)
C7Sch. 3 applied (1.7.2004) by The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473), regs. 1, 7(1) (with reg. 2(3))
C8Sch. 3 applied (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 20(2) (with regs. 8, 25)
C9Sch. 3 applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)
Textual Amendments
F1Sch. 3 paras. 18, 19 and cross-heading inserted (with effect in accordance with s. 130(2) of the amending Act) by Finance Act 2021 (c. 26), s. 130(1)
19(1)This paragraph applies where—U.K.
(a)a thing is seized at a revenue trader's premises,
(b)the thing is liable to forfeiture under the customs and excise Acts, and
(c)without the permission of a proper officer of Revenue and Customs, the thing is removed from the trader's premises, or otherwise disposed of, by any person.
(2)The Commissioners may seize as liable to forfeiture goods of equivalent value to the thing from the revenue trader's stock.
(3)For the purposes of this paragraph, a revenue trader's premises include any premises used to hold or store anything for the purposes of the revenue trader's trade, regardless of who owns or occupies the premises.]