# Customs and Excise Management Act 1979, Section 28: Officers’ powers of access, etc.

Extent: E+W+S+N.I.

(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—
(a) cause any goods to be marked before they are unloaded from that vehicle;
(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
(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 vehicle shall be liable to forfeiture.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/28 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.