{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/regulation-16",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/regulation-16.json",
  "legislation": "uksi/1992/3135",
  "legislation_title": "The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Forfeiture of excise goods on which the duty has not been paid",
  "text": "Excise goods, in respect of which duty has not been paid, shall be liable to forfeiture where a breach of regulation 6 above or of any regulation contained in Part IV, V or VI of these Regulations, or of any condition or restriction imposed by or under such a regulation, relates to those excise goods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3135/regulation/16",
    "retrieved_at": "2026-10-29T14:09:25.193929+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."
}