Keeping of smuggled goods

It is an offence knowingly keep or allow to be kept, on any premises, any goods which have been imported without payment of duty or which have otherwise been unlawfully imported. Level 3: £1,000

The court may order the goods in question, and any container for them, to be forfeited and either destroyed or dealt with in such other manner.

HM Revenue and Customs officers may enter and search licensed premises and seize any smuggled goods for which duty has not been paid. If they need to enter at night they must be accompanied by a police officer.