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HMRC internal manual

Customs Intellectual Property Rights Guidance

Post-Detention Action: Costs associated with handling and disposal of abandoned and IP infringing goods

Save where amended by a relevant court judgment the cost of destruction shall be met by the right-holder; before destruction takes place the right-holder may be given the option of making their own arrangements for collection and destruction.

The right-holder is also responsible for storage and associated charges.

Where the costs incurred by BF/HMRC for storage, demurrage and destruction of forfeit or abandoned goods are invoiced to the right-holder the invoice should contain all the particulars necessary to allow identification of the consignment.

Should the right holder refuse to pay costs then the IPAU should be informed. They can then check to ensure that the correct invoice address has been used, supply a copy of the signed declaration accepting liability to the case officer and if necessary may suspend the right holder’s intellectual property application pending payment of the debt.