HMASABN5080 – Detail of the scheme: Should officers seize the goods from the warehousekeeper immediately after they are abandoned?

Abandoned goods should not be seized immediately. However, they should be detained and removed from the warehouse premises without unreasonable delay as they are liable to forfeiture. The goods should be kept under detention until either the excise duty assessment is paid or until the Debt Management team is prepared to write off the debt. If the assessment is not paid the detaining officer must arrange for the detained goods to be seized. The assessment will need to be withdrawn. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)