When can Revenue seize goods?

Goods will become liable to forfeiture, in the course of a Value-Added Tax (VAT) intervention by Revenue, in circumstances when:

  • you apply the zero rate of VAT to a supply of those goods. This is on the basis that they were to be transferred outside the State, but the goods are retained within the State without authorisation
  • you acquire those goods from a supplier in another Member State without paying VAT. This is based on the provision to that supplier of an incorrect VAT number.
  • or
  • you fail to advise Revenue that you have become an accountable person and you are making supplies of those goods.

The forfeiture provisions will also apply on the intra-Community acquisition of new means of transport if you:

  • are not entitled to reclaim the VAT payable on the acquisition of those goods
  • and
  • fail to account for VAT on those goods.

What happens if Revenue seize my goods?

When your goods are seized, Revenue is required to make a determination, within a period of two months. This is to establish as to whether or not those goods are liable to forfeiture or are to be released.

Customs Acts provisions

The provisions of the Customs Acts regarding forfeiture and condemnation of goods apply to goods liable to forfeiture under VAT law.