{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-2A/paragraph-5",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-2A/paragraph-5.json",
  "legislation": "ukpga/1979/2",
  "legislation_title": "Customs and Excise Management Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
  "path": "schedule/2A/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) This paragraph applies where—\n(a) a thing is detained at a revenue trader's premises,\n(b) the thing is liable to forfeiture under the customs and excise Acts, and\n(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.\n(2) The Commissioners may seize, as liable to forfeiture under the customs and excise Acts, goods of equivalent value to the thing, from the revenue trader's stock.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2A inserted (with effect in accordance with s. 226(8) of the amending Act) by Finance Act 2013 (c. 29), s. 226(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/5",
    "retrieved_at": "2026-10-29T10:19:19.216576+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}