Customs and Excise Management Act 1979

83 Penalty for removing seals, etc.

(1) Where, in pursuance of any power conferred by the customs and excise Acts or of any requirement imposed by or under those Acts, a seal, lock or mark is used to secure or identity any goods for any of the purposes of those Acts and—

(a) at any time while the goods are in the United Kingdom or within the limits of any port or on passage between ports in the United Kingdom, the seal, lock or mark is wilfully and prematurely removed or tampered with by any person ; or

(b) at any time before the seal, lock or mark is lawfully removed, any of the goods are wilfully removed by any person, ,

that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of ‚¤500

(2) For the purposes of subsection (1) above, goods in a ship or aircraft shall be deemed to be in the charge of the master of the ship or commander of the aircraft.

(3) Where, in pursuance of any Community requirement or practice which relates to the movement of goods; between countries or of any international agreement to which the United Kingdom is a party and which so relates,—

(a) a seal, lock or mark is used (whether in the United Kingdom or elsewhere) to secure or identify any goods for customs or excise purposes ; and

(b) at any time while the goods are in the United Kingdom, the seal , lock or mark is wilfully and prematurely removed or tampered with by any person,

that person and the person then in charge of the goods shall each be liable on summary conviction to a penalty of £500.