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 Forfeiture<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">Unauthorised removal or disposal: penalties etc</Addition>191This paragraph applies where—aa thing is seized at a revenue trader's premises,bthe thing is liable to forfeiture under the customs and excise Acts, andcwithout 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.2The Commissioners may seize as liable to forfeiture goods of equivalent value to the thing from the revenue trader's stock.3For 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.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)
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<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An 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.</dc:description>
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<Title> SCHEDULES</Title>
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SCHEDULE 3
</Number>
<TitleBlock>
<Title> Provisions Relating to Forfeiture</Title>
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<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">Unauthorised removal or disposal: penalties etc</Addition>
</Title>
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<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">This paragraph applies where—</Addition>
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<Pnumber>
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<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">a thing is seized at a revenue trader's premises,</Addition>
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<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">the thing is liable to forfeiture under the customs and excise Acts, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/19/1/c" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/19/1/c" id="schedule-3-paragraph-19-1-c">
<Pnumber>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">c</Addition>
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<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">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.</Addition>
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<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">The Commissioners may seize as liable to forfeiture goods of equivalent value to the thing from the revenue trader's stock.</Addition>
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<Pnumber>
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<Text>
<Addition ChangeId="key-35447e9032487abee3982637722690ed-1650356440191" CommentaryRef="key-35447e9032487abee3982637722690ed">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.</Addition>
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<Commentary id="c14782571" Type="C">
<Para>
<Text>
Sch. 3 extended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1987/1521" id="c04097" Class="UnitedKingdomStatutoryInstrument" Year="1987" Number="1521">S.I. 1987/1521</Citation>
,
<CitationSubRef CitationRef="c04097" id="c04098" URI="http://www.legislation.gov.uk/id/uksi/1987/1521/regulation/3/2" Operative="true" SectionRef="regulation-3-2">reg. 3(2)</CitationSubRef>
; 1987/2105, reg. 5(1) and 1988/1476, art. 5(1)
</Text>
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<Commentary id="c14782581" Type="C">
<Para>
<Text>
Sch. 3 amended by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1988/1852" id="c04100" Class="NorthernIrelandOrderInCouncil" Year="1988" Number="1852">S.I. 1988/1852 (N.I. 19)</Citation>
,
<CitationSubRef CitationRef="c04100" id="c04101" URI="http://www.legislation.gov.uk/id/nisi/1988/1852/article/4/2" Operative="true" SectionRef="article-4-2">art. 4(2)</CitationSubRef>
</Text>
</Para>
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<Commentary id="c14782591" Type="C">
<Para>
<Text>
Sch. 3 extended (E.W.S.) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/22" id="c04103" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="22" Title="Scotch Whisky Act 1988">Scotch Whisky Act 1988 (c. 22, SIF 109:1)</Citation>
,
<CitationSubRef CitationRef="c04103" id="c04104" URI="http://www.legislation.gov.uk/id/ukpga/1988/22/section/1/4" Operative="true" SectionRef="section-1-4">s. 1(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782601" Type="C">
<Para>
<Text>
Sch. 3 extended (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c04106" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
,
<CitationSubRef CitationRef="c04106" id="c04107" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/10/1" Operative="true" SectionRef="regulation-10-1">reg. 10(1)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Sch. 3 extended (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2725" id="c04109" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2725">S.I. 1991/2725</Citation>
,
<CitationSubRef CitationRef="c04109" id="c04110" URI="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/6/1" Operative="true" SectionRef="regulation-6-1">reg. 6(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782611" Type="C">
<Para>
<Text>
Sch. 3 extended (01.01.1992) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2727" id="c04112" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2727">S.I. 1991/2727</Citation>
,
<CitationSubRef CitationRef="c04112" id="c04113" URI="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/7/1" Operative="true" SectionRef="regulation-7-1">reg. 7(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14782621" Type="C">
<Para>
<Text>
Sch. 3 applied (23.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1353" id="c04115" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1353">S.I. 1993/1353</Citation>
,
<CitationSubRef CitationRef="c04115" id="c04116" URI="http://www.legislation.gov.uk/id/uksi/1993/1353/regulation/4/1" Operative="true" SectionRef="regulation-4-1">reg. 4(1)</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
Sch. 3 applied (1.7.1995) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/1447" id="c04118" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="1447">S.I. 1995/1447</Citation>
,
<CitationSubRef CitationRef="c04118" id="c04119" URI="http://www.legislation.gov.uk/id/uksi/1995/1447/regulation/4/1" Operative="true" SectionRef="regulation-4-1">reg. 4(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-de704ab2bbda34e04063ea6bbb86fdd1" Type="C">
<Para>
<Text>
Sch. 3 applied (1.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/1473" id="cpwbsqb52-00017" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="1473" Title="The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004">The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473)</Citation>
,
<CitationSubRef CitationRef="cpwbsqb52-00017" id="cpwbsqb52-00018" URI="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cpwbsqb52-00017" id="cpwbsqb52-00019" URI="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/7/1" SectionRef="regulation-7-1" Operative="true">7(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="cpwbsqb52-00017" id="cpwbsqb52-00020" URI="http://www.legislation.gov.uk/id/uksi/2004/1473/regulation/2/3" SectionRef="regulation-2-3">reg. 2(3)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-276335981e06b3335c84d33920e1e998" Type="C">
<Para>
<Text>
Sch. 3 applied (10.1.2012) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2011/3036" id="c16j1cjg3-00108" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="3036" Title="The Postal Packets (Revenue and Customs) Regulations 2011">The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036)</Citation>
,
<CitationSubRef CitationRef="c16j1cjg3-00108" id="c16j1cjg3-00109" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c16j1cjg3-00108" id="c16j1cjg3-00110" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/20/2" SectionRef="regulation-20-2" Operative="true">20(2)</CitationSubRef>
(with
<CitationSubRef CitationRef="c16j1cjg3-00108" id="c16j1cjg3-00111" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/8" SectionRef="regulation-8">regs. 8</CitationSubRef>
,
<CitationSubRef CitationRef="c16j1cjg3-00108" id="c16j1cjg3-00112" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/25" SectionRef="regulation-25">25</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cc575d06594915c640146959ca5424a3" Type="C">
<Para>
<Text>
<CitationSubRef id="c4qnktzq3-00151" SectionRef="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3">Sch. 3</CitationSubRef>
applied (with modifications) (6.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/264" id="c4qnktzq3-00152" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="264" Title="The Soft Drinks Industry Levy (Enforcement) Regulations 2018">The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264)</Citation>
,
<CitationSubRef CitationRef="c4qnktzq3-00152" id="c4qnktzq3-00153" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/1/1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="c4qnktzq3-00152" id="c4qnktzq3-00154" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/2">2</CitationSubRef>
,
<CitationSubRef CitationRef="c4qnktzq3-00152" id="c4qnktzq3-00155" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2018/264/schedule" Operative="true">Sch.</CitationSubRef>
(with
<CitationSubRef CitationRef="c4qnktzq3-00152" id="c4qnktzq3-00156" StartSectionRef="regulation-3" EndSectionRef="regulation-5" URI="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</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-35447e9032487abee3982637722690ed" Type="F">
<Para>
<Text>
<CitationSubRef id="cjs6rbvo4-00006" SectionRef="schedule-3-paragraph-18" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/18">Sch. 3 paras. 18</CitationSubRef>
,
<CitationSubRef id="cjs6rbvo4-00007" SectionRef="schedule-3-paragraph-19" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/3/paragraph/19">19</CitationSubRef>
and cross-heading inserted (with effect in accordance with s. 130(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2021/26" id="cjs6rbvo4-00008" Class="UnitedKingdomPublicGeneralAct" Year="2021" Number="26" Title="Finance Act 2021">Finance Act 2021 (c. 26)</Citation>
,
<CitationSubRef CitationRef="cjs6rbvo4-00008" id="cjs6rbvo4-00009" SectionRef="section-130-1" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/130/1" Operative="true">s. 130(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>