# Customs and Excise Management Act 1979, Section 88: Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.

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

Where—
(a) a ship is or has been in 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) any other vehicle is or has been within the limits of any 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 or other vehicle shall be liable to forfeiture.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/88 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.