Part VII Customs and Excise Control: Supplementary Provisions
Forfeiture of ships, etc. for certain offences
88C1 Forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods.
Where—
a
a ship is or has been F1in 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
while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, that ship, aircraft F4or other vehicle shall be liable to forfeiture.