# The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, Regulation 16: Forfeiture of excise goods on which the duty has not been paid


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.

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Source: https://www.legislation.gov.uk/uksi/1992/3135/regulation/16 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-warehousing-and-reds-regulations-1992/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.