Policy paper

Changes to Schedule 3 of Customs and Excise Management Act (CEMA) 1979 for seizure in situ

This tax information and impact note is about changes to seizure in situ rules.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Changes to Schedule 3 of CEMA 1979 for Seizure in situ

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Details

This measure will allow the goods to be seized and, with the agreement of a person responsible, remain at the place where it is first seized rather than being removed elsewhere. 

Published 3 March 2021