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HMRC internal manual

Customs Intellectual Property Rights Guidance

HM Revenue & Customs
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Application process: Relationship with the Customs and Excise Management Act 1979 (CEMA)

The detention of goods suspected of infringing an intellectual property right is made under Article 9 (1) of Council Regulation 1383/2003, which is directly applicable in the UK, and not under the powers of CEMA.

Therefore, the provisions of CEMA Section 141 (1) (b) relating to forfeiture of goods mixed, packed etc with the suspect goods do not apply.