HMAG150261 - Excise duty points: forfeiture
If, in relation to excise goods that are liable to duty that has not been paid, there is a contravention of any provision of the HMDP Regulations or the NI HMDP Regulations, or a contravention of any condition or restriction imposed by or under the HMDP Regulations or the NI HMDP Regulations, those goods are liable to forfeiture under regulation 88. In this case the goods may be seized.
Further guidance on forfeiture and seizure can be found in the FIS Handbook.