# Customs and Excise Management Act 1979, Section 90: Forfeiture of ship , railway vehicle or aircraft unable to account for missing cargo.

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

Where a ship has been within the limits of any port in the United Kingdom or the Isle of Man, a railway vehicle has been within the limits of a railway customs area or an aircraft has been in the United Kingdom or the Isle of Man, with a cargo on board and a substantial part of that cargo is afterwards found in the United Kingdom to be missing, then, if the vehicle operator fails to account therefor to the satisfaction of the Commissioners, the ship, railway vehicle or aircraft shall be liable to forfeiture.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/90 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.