Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Customs Act 2015 section 33
Power to detain goods and conveyances
Section 33 sets out the powers of customs officers to detain goods and conveyances where there are reasonable grounds to suspect non-compliance with customs duties or import/export restrictions, and to hold goods that may be needed as evidence in criminal proceedings.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.