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HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. HMASABN5000
  3. HMASABN5080

Detail of the scheme: Should officers seize the goods from the warehousekeeper immediately after they are abandoned?

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Abandoned goods should not be seized immediately. However, they should be detained andremoved from the warehouse premises without unreasonable delay as they are liable toforfeiture. The goods should be kept under detention until either the excise dutyassessment is paid or until the Debt Management team is prepared to write off the debt. Ifthe assessment is not paid the detaining officer must arrange for the detained goods to beseized. The assessment will need to be withdrawn. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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