(1)Where, in the case of a [F1ship, aircraft or vehicle] [F1vehicle] of which due report has been made under section 35 below, any goods are still on board that [F1ship, aircraft or vehicle] [F1vehicle] at the expiration of the relevant period, the proper officer may detain that [F1ship, aircraft or vehicle] [F1vehicle] until there have been repaid to the Commissioners—
(a)any expenses properly incurred in watching and guarding the goods beyond the relevant period, except, in the case of a ship or aircraft, in respect of the day of clearance inwards; and
(b)where the goods are removed by virtue of any provision of the Customs and Excise Acts 1979 from the ship, aircraft or vehicle to a Queen’s warehouse, the expenses of that removal.
(2)In subsection (1) above, “the relevant period” means—
(a)in the case of a ship or vehicle [F2other than an aircraft], 21 clear days from the date of making due report of the ship or vehicle under section 35 below or such longer period as the Commissioners may in any case allow;
(b)in the case of an aircraft, 7 clear days from the date of making due report of the aircraft under that section or such longer period as the Commissioners may in any case allow.
(3)Where, in the case of—
(a)any derelict or other ship or aircraft coming, driven or brought into the United Kingdom under legal process, by stress of weather or for safety; or
(b)any vehicle in Northern Ireland which suffers any mishap.
it is necessary for the protection of the revenue to station any officer in charge thereof, whether on board or otherwise, the proper officer may detain that ship, aircraft or vehicle until any expenses thereby incurred by the Commissioners have been repaid.
Textual Amendments
F1Word in s. 29(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 21(2)
F2Words in s. 29(2)(a) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 21(3)
Modifications etc. (not altering text)
C1S. 29 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(e)(6).
C2S. 29(3) amended by S.I. 1990/2167, art. 4, Sch. para. 2