Finance Act 2021

130 Unauthorised removal or disposal of seized goods U.K.

(1) In Schedule 3 to CEMA 1979 (provisions relating to forfeiture), after paragraph 17 insert—

“Unauthorised removal or disposal: penalties etc

18 (1) This paragraph applies where a thing is seized as liable to forfeiture and, with the agreement of a person within sub-paragraph (2) (“the responsible person”), the thing remains at the place where it is first seized.

(2) A person is within this sub-paragraph if the person is—

(a) the person whose offence or suspected offence occasioned the seizure,

(b) the owner or any of the owners of the thing seized or any servant or agent of such an owner,

(c) a person who has (or appears to have) possession or control over the thing being seized,

(d) in the case of any thing seized on a ship or aircraft, the master or commander,

(e) in the case of any thing seized on any other vehicle, the vehicle operator, or

(f) a person whom the person who seizes the thing reasonably believes to be a person within any of paragraphs (a) to (e).

(3) Where the thing is deemed to be seized as liable to forfeiture under paragraph 2(3) of Schedule 2A—

(a) the offence or suspected offence that occasioned its detention is to be treated, for the purpose of sub-paragraph (2)(a), as having occasioned its seizure, and

(b) sub-paragraph (2)(f) has effect as if the reference to the person who seizes the thing were a reference to any officer of Revenue and Customs.

(4) If the responsible person fails to prevent the unauthorised removal or disposal of the thing from the place where it is seized, that failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

(5) The removal or disposal of the thing is unauthorised unless it is done with the permission of a proper officer of Revenue and Customs.

(6) Where any duty of excise is payable in respect of the thing—

(a) the penalty is to be calculated by reference to the amount of that duty (whether it has been paid or not), and

(b) section 9 of the Finance Act 1994 has effect as if in subsection (2)(a) the words “5 per cent of” were omitted.

(7) If no duty of excise is payable in respect of the thing, that section has effect as if the penalty provided for by subsection (2)(b) of that section were whichever is the greater of—

(a) the value of the thing at the time when it was first seized, or

(b) £250.

19 (1) This paragraph applies where—

(a) a thing is seized at a revenue trader's premises,

(b) the thing is liable to forfeiture under the customs and excise Acts, and

(c) without the permission of a proper officer of Revenue and Customs, the thing is removed from the trader's premises, or otherwise disposed of, by any person.

(2) The Commissioners may seize as liable to forfeiture goods of equivalent value to the thing from the revenue trader's stock.

(3) For the purposes of this paragraph, a revenue trader's premises include any premises used to hold or store anything for the purposes of the revenue trader's trade, regardless of who owns or occupies the premises.”

(2) The amendments made by this section have effect in relation to a thing seized as liable to forfeiture on or after the day on which this Act is passed.