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47. All ships [aircraft] and goods taken as prize and brought into a port of the United Kingdom [or brought to a place within the United Kingdom, as the case may be,] shall be liable to and be charged with the same rates and charges and [duties chargeable on imported goods (whether of customs or excise)] as under any Act relating to [customs or excise] may be chargeable on other ships [aircraft] and goods of the like description; and All goods brought in as prize which would on the voluntary importation thereof be liable to forfeiture or subject to any restriction under the laws relating to [customs or excise] shall be deemed to be so liable and subject, unless the Commissioners of Customs see fit to authorize the sale or delivery thereof for home use or exportation, unconditionally or subject to such conditions and regulations as they may direct.
© 1864 Crown Copyright
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