{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-28",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-28.json",
  "legislation": "ukpga/1979/2",
  "legislation_title": "Customs and Excise Management Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Officers’ powers of access, etc.",
  "text": "(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 aerodrome and of any other vehicle which falls within paragraphs (a) to (f) of subsection (1) of section 27 above or is brought to a customs and excise station, and may—\n(a) cause any goods to be marked before they are unloaded from that vehicle;\n(b) lock up, seal, mark or otherwise secure any goods carried in the vehicle or any place or container in which they are so carried; and\n(c) break open any place or container which is locked and of which the keys are withheld.\n(2) Any goods found concealed on board any such vehicle shall be liable to forfeiture.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 28(1) substituted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 10(3)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words inserted by Finance Act 1987 (c. 16, SIF 40:1), s. 7(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 28 restricted (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 4(1)(3)(d)(6)."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 28 amended by S.I. 1990/2167, art. 4, Sch. para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/section/28",
    "retrieved_at": "2026-10-29T10:19:19.216576+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}