Policy paper
Provisions relating to detention and seizure: exceptions to notice requirement
This applies to individuals and businesses involved in the evasion of customs or excise duties on goods, or those bringing prohibited items into the UK.
Documents
PDF, 40.1 KB, 1 page
This file may not be suitable for users of assistive technology.
Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email
different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
PDF, 66.7 KB, 2 pages
This file may not be suitable for users of assistive technology.
Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email
different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Details
This will amend existing legislation so as to make explicit provision to treat a person who has, or appears to have, possession or control over a thing, at the point at which it is detained or seized, as if he or she were a representative of the owner of those goods.
Updates to this page
Published 9 December 2015