Customs and Excise Management Act 1979

Forfeiture of ships, etc. for certain offences U.K.

88 Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods. U.K.

Where—

(a) a ship is or has been [F1 in United Kingdom waters]; or

(b) an aircraft is or has been at any place, whether on land or on water, in the United Kingdom; or

(c) [F2 any other vehicle] is or has been within the limits of [F3 any port, railway customs area or aerodrome] or, while in Northern Ireland, within the prescribed area,

while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, that ship, aircraft [F4 or other vehicle] shall be liable to forfeiture.

Textual Amendments

F1 Words substituted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(3)(b)

F2 Words in s. 88(c) 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. 82(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)

F3 Words in s. 88(c) 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. 82(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)

F4 Words in s. 88 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. 82(c) (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)

Modifications etc. (not altering text)

C1 S. 88 amended by S.I. 1987/2114, reg. 2 and by S.I. 1990/2167, art. 4, Sch. para. 19

89 Forfeiture of ship jettisoning cargo, etc. U.K.

(1) If any part of the cargo of a ship is thrown overboard or is staved or destroyed to prevent seizure—

(a) while the ship is [F5 in United Kingdom waters]; or

(b) where the ship, having been properly summoned to bring to by any vessel in the service of Her Majesty, fails so to do and chase is given, at any time during the chase,

the ship shall be liable to forfeiture.

(2) For the purposes of this section a ship shall be deemed to have been properly summoned to bring to—

(a) if the vessel making the summons did so by means of an international signal code or other recognised means and while flying her proper ensign; and

(b) in the case of a ship which is not a British ship, if at the time when the summons was made the ship was [F5 in United Kingdom waters].

Textual Amendments

F5 Words substituted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(3)(c)

90 Forfeiture of ship [F6 , railway vehicle] or aircraft unable to account for missing cargo. U.K.

Where a ship has been within the limits of any port [F7 in the United Kingdom or the Isle of Man], [F8 a railway vehicle has been within the limits of a railway customs area] or an aircraft has been in the United Kingdom [F7 or the Isle of Man], with a cargo on board and a substantial part of that cargo is afterwards found [F7 in the United Kingdom] to be missing, then, if the [F9 vehicle operator] fails to account therefor to the satisfaction of the Commissioners, [F10 the ship, railway vehicle or aircraft] shall be liable to forfeiture.

Textual Amendments

F6 Words in s. 90 heading inserted (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. 83(d) (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)

F7 Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 20

F8 Words in s. 90 inserted (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. 83(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)

F9 Words in s. 90 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. 83(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)

F10 Words in s. 90 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. 83(c) (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)

91 Ships failing to bring to. U.K.

(1) If, save for just and sufficient cause, any ship which is liable to forfeiture or examination under or by virtue of any provision of the Customs and Excise Acts 1979 does not bring to when required to do so, the master of the ship shall be liable on summary conviction to a penalty of [F11 level 2 on the standard scale].

(2) Where any ship liable to forfeiture or examination as aforesaid has failed to bring to when required to do so and chase has been given thereto by any vessel in the service of Her Majesty and, after the commander of that vessel has hoisted the proper ensign and caused a gun to be fired as a signal, the ship still fails to bring to, the ship may be fired upon.

Textual Amendments

F11 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5