Part I Customs and Excise
Chapter III Customs: Enforcement Powers
24 Power of entry.
F11
F3This section applies where an officer has reasonable cause to believe that—
a
any premises are used in connection with a business of a person to whom this Chapter applies, and
b
any customs goods are on those premises,
F4...
F22
The officer may at any reasonable time enter and inspect the premises.
3
The officer may inspect, examine and take account of any goods found on the premises.
4
The officer may require a relevant person to provide any assistance that is reasonable for the purpose of exercising the power in subsection (3).
5
For example, the officer may require a relevant person to move, open or unpack goods and containers.
6
The officer may, for the purpose of exercising the power in subsection (3)—
a
move, open, or unpack goods and containers;
b
search containers and anything in them;
c
mark goods and containers.
7
The Commissioners are not to bear any costs incurred by a relevant person in complying with a requirement under subsection (4).
8
But the Commissioners are to bear the costs of anything done by the officer under subsection (6).
9
In this section “relevant person” means—
a
the person to whom this Chapter applies;
b
the occupier of the premises;
c
a person who has (or appears to have) possession or control of the goods;
d
a person who is (or appears to be) acting on behalf of a person within any of paragraphs (a) to (c).
10
Section 159(2) of the Customs and Excise Management Act 1979 (examinations of goods to be at a place appointed by the Commissioners) does not apply to an examination under subsection (3).