S. 28 amended by S.I. 1990/2167, art. 4, Sch. para. 1

S. 28 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(d)(6).

Word in s. 28(1) substituted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 10(3).

Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 7(2)

S. 28 applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)

Words in s. 28(1) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(2)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Word in s. 28(1)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Word in s. 28(1)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Word in s. 28(2) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

http://www.legislation.gov.uk/ukpga/1979/2/section/28Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2024-10-10Part III Customs and Excise Control Areas
28 Officers’ powers of access, etc.1

Without prejudice to section 27 above, the proper officer shall have free access to every part of any ship or aircraft at a port or aerodrome and of any other vehiclewhich falls within paragraphs (a) to (f) of subsection (1) of section 27 above or is brought to a customs and excise station, and may—

a

cause any goods to be marked before they are unloaded from that vehicle;

b

lock up, seal, mark or otherwise secure any goods carried in the vehicle or any place or container in which they are so carried; and

c

break open any place or container which is locked and of which the keys are withheld.

2

Any goods found concealed on board any such vehicle shall be liable to forfeiture.

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<note class="commentary C" eId="c14771421">
<p>
S. 28 amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167">S.I. 1990/2167</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1990/2167/schedule/paragraph/1">Sch. para. 1</ref>
</p>
</note>
<note class="commentary C" eId="c14771431">
<p>
S. 28 restricted (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/4/1/3/d/6">s. 4(1)(3)(d)(6)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14771441">
<p>
Word in s. 28(1) substituted (16.7.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/10/3">s. 10(3)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14771451">
<p>
Words inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16">Finance Act 1987 (c. 16, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/7/2">s. 7(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-7b16e437748ae16bed689ce8dcfde74b">
<p>
S. 28 applied (with modifications) (6.4.2018) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/264">The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/2">2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/264/schedule">Sch.</ref>
(with
<rref from="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/3" upTo="http://www.legislation.gov.uk/id/uksi/2018/264/regulation/5">regs. 3-5</rref>
)
</p>
</note>
<note class="commentary F" eId="key-1e62fe242750450b4e580c756802f0d7">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/28/1">s. 28(1)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/20/2/a">Sch. 7 para. 20(2)(a)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-df246f645f368b7775849be2d2a6b077">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/28/1/a">s. 28(1)(a)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/20/2/b">Sch. 7 para. 20(2)(b)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-1ebcfcb8b719df57e5ad343a85ecf166">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/28/1/b">s. 28(1)(b)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/20/2/b">Sch. 7 para. 20(2)(b)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-a22fa69ed3c092477876abd3c4df6b0b">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/28/2">s. 28(2)</ref>
substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22">Taxation (Cross-border Trade) Act 2018 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/section/57/1/a">s. 57(1)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/7/paragraph/20/3">Sch. 7 para. 20(3)</ref>
(with savings and transitional provisions in
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449">S.I. 2020/1449</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1449/regulation/3">reg. 3</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26">2020 c. 26</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7">Sch. 2 para. 7(7)-(9)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642">S.I. 2020/1642</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1642/regulation/4/a">reg. 4(a)</ref>
</p>
</note>
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<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
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<portionBody eId="body" period="#period3">
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<num>Part III</num>
<heading> Customs and Excise Control Areas</heading>
<section eId="section-28" period="#period1">
<num>
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28
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<heading>
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Officers’ powers of access,
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<p>
Without prejudice to section 27 above, the proper officer shall have free access to every part of any ship or aircraft at a port or
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aerodrome
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and
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of any other vehicle
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which falls within paragraphs (a) to (f) of subsection (1) of section 27 above or is
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brought to a customs and excise station, and may—
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cause any goods to be marked before they are unloaded from that
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vehicle
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;
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lock up, seal, mark or otherwise secure any goods carried in the
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vehicle
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or any place or container in which they are so carried; and
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<num>c</num>
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<p>break open any place or container which is locked and of which the keys are withheld.</p>
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<num>2</num>
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<p>
Any goods found concealed on board any such
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vehicle
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shall be liable to forfeiture.
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