reg 21 Forfeiture
(1) Where a person fails to comply with any requirement in these Regulations or the Commission Implementing Regulation in relation to tobacco products or an item of aggregate packaging, those products or items of packaging are liable to forfeiture. (2) Subject to the following provisions of this regulation, where a person has contravened regulation 6(1), any tobacco product that is held by that person at the time the contravention is discovered by the Commissioners or anyone acting on their behalf, (whether or not the product meets the requirements of regulation 6(2) to (4)) is liable to forfeiture. (3) For the purposes of paragraph (2) a tobacco product that meets the requirements of regulation 6(2) to (4) (a “compliant product”) is liable to forfeiture where— (a) the contravention of regulation 6(1) is a second, third or subsequent contravention; (b) the penalty notice for the previous contravention contained a warning about the forfeiture of compliant products; (c) the compliant product is at the facility where the contravention occurred; and (d) the compliant product is a business asset. (4) In this regulation— (a) “ business asset ” means an asset that the Commissioners have reason to believe is owned or used in connection with the carrying on of a business by any person; (b) “ tobacco product ” means any tobacco product in respect of which regulation 6 has effect at the time of the forfeiture (see regulation 1(4)).