Power of an officer for Revenue and Customs
14.—(1) An officer for Revenue and Customs may, where requested by an inspector in accordance with article 13(1), detain for not more than two working days any relevant material or any container, package or cargo of any kind which has been or may have been in contact with that material and which is referred to in that request, if the material, container, package or cargo is under customs supervision pursuant to Article 134 of the Customs Code.
(2) The Commissioners for Her Majesty’s Revenue and Customs may give directions as to how any relevant material detained under paragraph (1) is to be dealt with during the period of its detention.
(3) The importer of any relevant material detained under paragraph (1) is responsible for the costs of storing the material during the period of its detention.