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HMRC internal manual

Holding and Movements: Alcohol Strategy Abandonment of Goods

HM Revenue & Customs
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Detail of the scheme: Are requests to abandon goods subject to Charter Standards?

Yes. However, officers must be sure that requests meet the legal requirements before theyconfirm and notify their decision to the warehousekeeper and this may take time in excessof the standards. Officers will have detained goods as liable to forfeiture and promptlyremoved them from the warehouse in order to secure the goods and keep any inconvenience tothe warehousekeeper down to a minimum (e.g. freeing up warehouse space).