Part VII Customs and Excise Control: Supplementary Provisions
Forfeiture of ships, etc. for certain offences
88 Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.
Where—
(a)
a ship is or has been F1in 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)
while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, that ship, aircraft F4or other vehicle shall be liable to forfeiture.