The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 No. 3135

PART VII FORFEITURE

Forfeiture of excise goods on which the duty has not been paid

16.  Excise goods, in respect of which duty has not been paid, shall be liable to forfeiture where a breach of regulation 6 above or of any regulation contained in Part IV, V or VI of these Regulations, or of any condition or restriction imposed by or under such a regulation, relates to those excise goods.