28. Removal of uncleared goods to a customs warehouse
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(1) Where in the case of any imported goods for which an entry is required—
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(a) entry has not been made by the expiration of the relevant period;
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(b) at the expiration of 21 clear days from the relevant date, entry having been made of the goods they have not been unloaded from the importing vessel or aircraft, or in the case of goods which have been unloaded, they have not been produced for examination and clearance; or
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(c) the goods are contained in a small package or consignment,
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then at any time after the relevant date, the proper officer may, subject to subsection (2), cause the goods to be deposited in a Customs warehouse.
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(2) Goods shall not be deposited in a customs warehouse if they are—
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(a) of a type prescribed in Schedule 1; or
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(b) in the opinion of the Comptroller, of a perishable nature,
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in which case they may be sold.
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(3) Subject to subsection (4), in this section—
“the relevant period” means a period of, in the case of goods imported by air, 7 days, and in the case of goods imported by sea, 14 days from the relevant date; and
“the relevant date” means the date when report was made of the importing vessel or aircraft under section 25 or of the goods under section 26 or, where no such report was made, the date when it should properly have been made.
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(4) Where any restriction is placed upon the unloading of goods from any vessel or aircraft by virtue of any enactment relating to the prevention of epidemic or infectious diseases, then in relation to those goods, “the relevant date” means the date of the removal of the restriction.