Modifications etc. (not altering text)
C1Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)
(1)Without prejudice to any other power conferred by the Customs and Excise Acts 1979 [F2or Part 1 of the Taxation (Cross-border Trade) Act 2018], where there are reasonable grounds to suspect that any vehicle [F3or vessel] is or may be carrying any goods which are—
(a)chargeable with any duty which has not been paid or secured; or
(b)in the course of being unlawfully removed from or to any place; or
(c)otherwise liable to forfeiture under the customs and excise Acts,
any officer or constable or member of Her Majesty’s armed forces or coastguard may stop and search that vehicle [F4or vessel].
[F5(1A)The officer, constable or member may use reasonable force if necessary for the purpose of exercising the power in subsection (1).]
(2)If when so required by any such officer, constable or member the person in charge of any such vehicle [F6or vessel] refuses to stop or to permit the vehicle [F6or vessel] to be searched, he shall be liable on summary conviction to a penalty of [F7level 3 on the standard scale].
[F8(3)[F9This section shall apply in relation to aircraft as it applies in relation to vehicles or vessels but] the power to stop and search in subsection (1) above shall not be available in respect of aircraft which are airborne.]
Textual Amendments
F1Words in s. 163 heading omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 111(5)
F2Words in s. 163(1) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 111(2)(a)(i)
F3Words in s. 163(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 111(2)(a)(ii)
F4Words in s. 163(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 111(2)(b)
F5S. 163(1A) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 47
F6Words in s. 163(2) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 111(3)
F7Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G (as inserted by Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 54) and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
F8S. 163(3) inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 10(4).
F9Words in s. 163(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 111(4)
Modifications etc. (not altering text)
C2S. 163 amended by S.I. 1988/1852 (N.I. 19), art. 4(2)
C3S. 163 extended (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 1(4)
C4S. 163 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)