Policy paper
Customs and excise: power to dispose of goods seized as liable to forfeiture
This measure will increase HMRC’s existing power to dispose of goods that have been seized as liable to forfeiture before condemnation.
Documents
Details
Current law on the disposal of seized goods before forfeiture is set out in Schedule 3, paragraph 16 of the Customs and Excise Management Act (CEMA).
CEMA will be updated to allow HMRC to dispose of goods (including sale or destruction) that have been seized as liable to forfeiture before condemnation. This will apply where handling or storage costs would incur unreasonable expense or be impracticable.
The power will apply to all customs matters.