Part VII Customs and Excise Control: Supplementary Provisions
Additional provisions as to information
F1C177C Information powers relating to goods subject to certain transit arrangements
1
Every person who is concerned (in whatever capacity) in the importation or exportation of goods which are subject to the transit arrangements set out in the Commission Regulation mentioned in section 75C(1) above shall—
a
furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may specify for the purposes of F2Article 324of that Regulation (verification of procedures and documents); and
b
if so required by an officer for such purposes, produce or cause to be produced for inspection by the officer—
i
at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and
ii
at such time as the officer may reasonably require, any documents relating to such goods or to the importation or exportation.
2
Subsections (2) to (7) of section 77A above shall apply in relation to any requirement under this section as they apply in relation to any requirement under that section.