Section 30(1)

An officer seizing any goods ... under section 29(4) above shall inform the following persons that the goods ... have been so seized, that is to say— the person from whom they are seized; and in the case of imported goods seized on any premises under the control of the Commissioners of Customs and Excise, the importer of those goods (within the meaning of the Customs and Excise Management Act 1979).

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Source: legislation.gov.uk · retrieved 2026-07-30