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)

F2any other vehicle is or has been within the limits of F3any 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 F4or other vehicle shall be liable to forfeiture.