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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

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HM Revenue & Customs
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Sanctions: Forfeiture table

Legislation Legislative references
   
Warehouse keepers and owners of Warehoused Goods Regulations (WOWGR) 1999 WOWGR regulation 22 allows for the forfeiture of goods when deposited in a warehouse and the owner is not registered; or where goods are sold in warehouse and the new owner is not registered.
Holding , Movement ,Warehousing and REDS Regulations (HMWR) 1992 Where liability to pay excise duty arises under Regulation 6, HMWR regulation 16 makes goods, on which duty has not been paid, liable to forfeiture.
Alcohol and Liquor Duties Act (ALDA) 1979 Powers of forfeiture for goods unlawfully removed from production premises?

For goods from a UK production site:

  1. in the case of cider, perry, wine and made-wine, failure to apply alcoholic liquor to the purpose for which it was sent out from the winery or registered cider premises would attract liability to forfeiture under section 56(2) (wine or made-wine) or section 62(6) (cider or perry) of ALDA, and

  2. in the case of beer, failure to apply the beer to the purpose for which it was removed from a registered brewery or registered premises attracts liability to forfeiture under ALDA section 49(3).    
      Customs and Excise Management Act (CEMA) 1979 Powers of forfeiture:

CEMA 49 – goods improperly imported.

CEMA 100(2) (e) – goods unlawfully leaving an excise warehouse

CEMA 140 – allows for the seizure of equivalent quantities of spirit.

CEMA 141 - allows for the forfeiture of any vehicle used to carry excise goods liable to seizure.

CEMA 167(1) – where persons knowingly or recklessly make untrue documents to release duty suspended goods, the goods become liable to forfeiture.

CEMA 170(6) – if a person knowingly aquires goods with the intent to defraud duty the goods are liable to forfeiture.