47 Prize ships and goods liable to duties and forfeiture.U.K.
All ships (F1aircraft] and goods taken as prize and brought into a port of the United Kingdom [F1or brought to a place within the United Kingdom as the case may be] shall be liable to and be charged with the same rates and charges and [F2duties chargeable on imported goods (whether of Customs or Excise)] as under any Act relating to [F2Customs or Excise] may be chargeable on other ships [F1aircraft] and goods of the like description; and
All goods brought in as prize which would on the voluntary importation thereof be liable to forfeiture or subject to any restriction under the laws relating to [F2Customs or Excise] shall be deemed to be so liable and subject, unless the Commissioners of [F3Customs and Excise] see fit to authorize the sale or delivery thereof for home use or exportation, unconditionally or subject to such conditions and regulations as they may direct.
Textual Amendments
F1Words inserted by Prize Act 1939 (c. 65), Sch. Pt. I
F2Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I
F3Words substituted by virtue of Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 1