Regulation 88 Forfeiture of excise goods on which the duty has not been paidC1
If in relation to any excise goods that are liable to duty that has not been paid there is—
(a)
a contravention of any provision of these Regulations, or
(b)
a contravention of any condition or restriction imposed by or under these Regulations,
those goods shall be liable to forfeiture.
Annotations
Modifications
- C1
Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)