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Changes to Schedule 3 of Customs and Excise Management Act (CEMA) 1979 for seizure in situ

This tax information and impact note is about changes to seizure in situ rules.

Last fetched 04 May 2026 · gov.uk

Documents

Changes to Schedule 3 of CEMA 1979 for Seizure in situ

At a glance

TypePolicy paper

First published03 Mar 2021

Last updated03 Mar 2021

Organisations

HM Revenue & Customs

Topics

Customs declarations, duties and tariffs (import and export)

Source

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