When can Revenue seize goods?

Goods will become liable to forfeiture, in the course of a VAT intervention by Revenue, in circumstances where:

  • the Value-Added Tax (VAT) status of goods is linked to their export and the goods remain within the State without authorisation
  • and
  • zero-rated goods are illicitly circulated within the European Union (EU).

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

  • not entitled to reclaim the VAT, and
  • fail to account for VAT.

What happens if my goods are seized?

When revenue seize or detain your goods, we have two months to decide whether they are liable to forfeiture. If they are not, the goods will 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.

Further guidance contains more detailed information.