# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 88: Forfeiture of excise goods on which the duty has not been paid


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.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/88 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.