The Customs and Excise Management Act 1979

(1) Without prejudice to any other provision of the Customs and Excise Acts 1979, if any person— (a) knowingly acquires possession of any of the following goods, that is to say— (i) goods which have been unlawfully removed from a warehouse or Queen’s warehouse; (ii) goods which are chargeable with a duty which has not been paid; (iii) goods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment; or (b) is in any way knowingly concerned in carrying, removing, depositing, harbouring, keeping or concealing or in any manner dealing with any such goods, and does so with intent to defraud Her Majesty of any duty payable on the goods or to evade any such prohibition or restriction with respect to the goods he shall be guilty of an offence under this section and may be detained.