100 General offences relating to warehouses and warehoused goods
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

100  General offences relating to warehouses and warehoused goods

(1)     Any person who, except with the authority of the proper officer or for just and sufficient cause, opens any of the doors or locks of a warehouse or Queen's warehouse or makes or obtains access to any such warehouse or to any goods warehoused therein shall be liable on summary conviction to a penalty of [level 5 on the standard scale] [£20,000] and may be [arrested].

(2)     Where—

(a)     any goods which have been [declared for a storage procedure or] entered for warehousing [or are otherwise required to be deposited in a warehouse] are taken into the warehouse without the authority of, or otherwise than in accordance

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