Policy paper
Changes to Schedule 3 of Customs and Excise Management Act (CEMA) 1979 for seizure in situ
This tax information and impact note is about changes to seizure in situ rules.
Documents
Details
This measure will allow the goods to be seized and, with the agreement of a person responsible, remain at the place where it is first seized rather than being removed elsewhere.
Published 3 March 2021