Part 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 F1aerodrome and F2of any other vehicle F3which 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 F4vehicle;

(b)

lock up, seal, mark or otherwise secure any goods carried in the F5vehicle 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 F6vehicle shall be liable to forfeiture.