{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-3",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-3.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/3",
  "kind": "schedule",
  "number": "3",
  "heading": "Provisions Relating to Forfeiture",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 3 extended by S.I. 1987/1521, reg. 3(2); 1987/2105, reg. 5(1) and 1988/1476, art. 5(1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 3 amended by S.I. 1988/1852 (N.I. 19), art. 4(2)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 3 extended (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 1(4)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Sch. 3 extended (01.01.1992) by S.I. 1991/2724, reg. 10(1)Sch. 3 extended (01.01.1992) by S.I. 1991/2725, reg. 6(1)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Sch. 3 extended (01.01.1992) by S.I. 1991/2727, reg. 7(1)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Sch. 3 applied (23.6.1993) by S.I. 1993/1353, reg. 4(1)Sch. 3 applied (1.7.1995) by S.I. 1995/1447, reg. 4(1)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Sch. 3 applied (1.7.2004) by The Goods Infringing Intellectual Property Rights (Customs) Regulations 2004 (S.I. 2004/1473), regs. 1, 7(1) (with reg. 2(3))"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Sch. 3 applied (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 20(2) (with regs. 8, 25)"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Sch. 3 applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/schedule/3",
    "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."
}