Threads / Tobacco Duty Evasion Sanctions / Provisions relating to detention and seizure: exceptions to…
Policy Paper Published 9 Dec 2015 HM Revenue & Customs ↗ View on GOV.UK

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.

▤ Verbatim text from source document

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.