Chapter HMAG151000

Published date10 April 2016
Record NumberHMAG151000
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Forfeiture
Action after condemnation has taken place
Civil Penalties
Excise wrongdoing penalties

Forfeiture

If, in relation to excise goods that are liable to duty that has not been paid, there is a contravention of any provision of the HMDP Regulations, or a contravention of any condition or restriction imposed by or under the HMDP Regulations, those goods are liable to forfeiture under regulation 88. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) FIS Handbook.

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Action after condemnation has taken place

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Civil Penalties

Regulation 89 of the HMDP Regulations also allows you to issue a civil penalty in certain circumstances. Where there is any contravention of or any failure to comply with any relevant regulation or EU requirement, section 100J of CEMA 1979 (contravention of registered excise dealers and shippers regulations) is made to apply for the purpose of attracting a civil penalty under section 9 of the Finance Act 1994.

In practice you should consider raising a civil penalty for any contravention or failure to comply with any of the relevant regulations shown in Schedule 1. This includes, for example, a failure by a registered commercial importer to comply with any of the requirements of regulation 68 (imports of goods after release for consumption), which attracts a civil penalty under regulation 89.

Schedule 1-Relevant Regulations:

41(2) (completion of draft electronic administrative document for exports of excise goods under duty-suspension arrangements);

42(2) and (5) (electronic administrative document for exports of excise goods under duty-suspension arrangements-supplementary provisions);

43 (exemption certificates);

44(3) (export of energy products by sea-notification of consignee);

45(4) (splitting a movement of energy products);

50(2) and (4) (procedure for exports of excise goods under duty-suspension arrangements when computerised system unavailable);

51 (procedure for...

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