Sch. 3 extended by S.I. 1987/1521, reg. 3(2); 1987/2105, reg. 5(1) and 1988/1476, art. 5(1)

Sch. 3 amended by S.I. 1988/1852 (N.I. 19), art. 4(2)

Sch. 3 extended (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 1(4)

Sch. 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)

Sch. 3 extended (01.01.1992) by S.I. 1991/2727, reg. 7(1)

Sch. 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)

Sch. 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))

Sch. 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)

Sch. 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)

Sch. 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)

http://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/19Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2024-10-10 SCHEDULESSCHEDULE 3 Provisions Relating to ForfeitureUnauthorised removal or disposal: penalties etc191

This paragraph applies where—

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.

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<note class="commentary C" eId="c14782571">
<p>
Sch. 3 extended by
<ref href="http://www.legislation.gov.uk/id/uksi/1987/1521">S.I. 1987/1521</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1987/1521/regulation/3/2">reg. 3(2)</ref>
; 1987/2105, reg. 5(1) and 1988/1476, art. 5(1)
</p>
</note>
<note class="commentary C" eId="c14782581">
<p>
Sch. 3 amended by
<ref href="http://www.legislation.gov.uk/id/nisi/1988/1852">S.I. 1988/1852 (N.I. 19)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1988/1852/article/4/2">art. 4(2)</ref>
</p>
</note>
<note class="commentary C" eId="c14782591">
<p>
Sch. 3 extended (E.W.S.) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/22">Scotch Whisky Act 1988 (c. 22, SIF 109:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/22/section/1/4">s. 1(4)</ref>
</p>
</note>
<note class="commentary C" eId="c14782601">
<p>
Sch. 3 extended (01.01.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/10/1">reg. 10(1)</ref>
</p>
<p>
Sch. 3 extended (01.01.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2725">S.I. 1991/2725</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/6/1">reg. 6(1)</ref>
</p>
</note>
<note class="commentary C" eId="c14782611">
<p>
Sch. 3 extended (01.01.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2727">S.I. 1991/2727</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/7/1">reg. 7(1)</ref>
</p>
</note>
<note class="commentary C" eId="c14782621">
<p>
Sch. 3 applied (23.6.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1353">S.I. 1993/1353</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1353/regulation/4/1">reg. 4(1)</ref>
</p>
<p>
Sch. 3 applied (1.7.1995) by
<ref href="http://www.legislation.gov.uk/id/uksi/1995/1447">S.I. 1995/1447</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1995/1447/regulation/4/1">reg. 4(1)</ref>
</p>
</note>
<note class="commentary C" eId="key-de704ab2bbda34e04063ea6bbb86fdd1">
<p>
Sch. 3 applied (1.7.2004) by
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1473">The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/7/1">7(1)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/2/3">reg. 2(3)</ref>
)
</p>
</note>
<note class="commentary C" eId="key-276335981e06b3335c84d33920e1e998">
<p>
Sch. 3 applied (10.1.2012) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/3036">The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/20/2">20(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/8">regs. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25">25</ref>
)
</p>
</note>
<note class="commentary C" eId="key-cc575d06594915c640146959ca5424a3">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3">Sch. 3</ref>
applied (with modifications) (6.4.2018) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/264">The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/2">2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/264/schedule">Sch.</ref>
(with
<rref from="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/3" upTo="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/5">regs. 3-5</rref>
)
</p>
</note>
<note class="commentary F" eId="key-35447e9032487abee3982637722690ed">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18">Sch. 3 paras. 18</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/19">19</ref>
and cross-heading inserted (with effect in accordance with s. 130(2) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/26">Finance Act 2021 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/26/section/130/1">s. 130(1)</ref>
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<ukm:TotalImages Value="3"/>
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<portionBody>
<hcontainer name="schedules" eId="d4e118" period="#period1">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-3" period="#period1">
<num>
<noteRef href="#c14782571" marker="C1" class="commentary C"/>
<noteRef href="#c14782581" marker="C2" class="commentary C"/>
<noteRef href="#c14782591" marker="C3" class="commentary C"/>
<noteRef href="#c14782601" marker="C4" class="commentary C"/>
<noteRef href="#c14782611" marker="C5" class="commentary C"/>
<noteRef href="#c14782621" marker="C6" class="commentary C"/>
<noteRef href="#key-de704ab2bbda34e04063ea6bbb86fdd1" marker="C7" class="commentary C"/>
<noteRef href="#key-276335981e06b3335c84d33920e1e998" marker="C8" class="commentary C"/>
<noteRef href="#key-cc575d06594915c640146959ca5424a3" marker="C9" class="commentary C"/>
SCHEDULE 3
</num>
<heading> Provisions Relating to Forfeiture</heading>
<hcontainer name="crossheading" eId="schedule-3-crossheading-unauthorised-removal-or-disposal-penalties-etc" period="#period1">
<heading>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191 first">
<noteRef href="#key-35447e9032487abee3982637722690ed" marker="F1" class="commentary attribute F"/>
Unauthorised removal or disposal: penalties etc
</ins>
</heading>
<paragraph eId="schedule-3-paragraph-19" period="#period1">
<num>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">19</ins>
</num>
<subparagraph eId="schedule-3-paragraph-19-1">
<num>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">1</ins>
</num>
<intro>
<p>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">This paragraph applies where—</ins>
</p>
</intro>
<paragraph eId="schedule-3-paragraph-19-1-a">
<num>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">a</ins>
</num>
<content>
<p>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">a thing is seized at a revenue trader's premises,</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-19-1-b">
<num>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">b</ins>
</num>
<content>
<p>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">the thing is liable to forfeiture under the customs and excise Acts, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-19-1-c">
<num>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">c</ins>
</num>
<content>
<p>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">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.</ins>
</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-19-2">
<num>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">2</ins>
</num>
<content>
<p>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">The Commissioners may seize as liable to forfeiture goods of equivalent value to the thing from the revenue trader's stock.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-19-3">
<num>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191">3</ins>
</num>
<content>
<p>
<ins class="key-35447e9032487abee3982637722690ed-1650356440191 last">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.</ins>
</p>
</content>
</subparagraph>
</paragraph>
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</hcontainer>
</hcontainer>
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</portion>
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