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Section 28 Officers’ powers of access, etc.C3C1C2

United Kingdom

(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.

Annotations

Textual amendments

F1

Word in s. 28(1) substituted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 10(3).

F2

Words in s. 28(1) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(2)(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F3

Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 7(2)

F4

Word in s. 28(1)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F5

Word in s. 28(1)(b) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(2)(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F6

Word in s. 28(2) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 20(3) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Modifications

C1

S. 28 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(d)(6).

C2

S. 28 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)

C3

S. 28 amended by S.I. 1990/2167, art. 4, Sch. para. 1