WA police have taken a man into custody after a seven-year-old boy was abducted from his home overnight. 

Police this morning sent out an urgent alert for the boy, who had last been seen at his Padbury Street home in the town of Moora about 9pm last night.

The child was located this morning.

“[The child] was taken from his home by an unknown person,” a police statement said.

“[The child] was located by police.”

Officers say a man has been taken into custody and is assisting with enquiries.

More details are expected to emerge at a press conference at 3:30pm AWST.