C1C3C2Part I Customs and Excise
Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7
Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
C3C2C1Chapter III Customs: Enforcement Powers
25C3C2C1 Order for production of documents.
1
Where, on an application by an officer, a justice is satisfied that there are reasonable grounds for believing—
a
that an offence in connection with a duty of customs is being, has been or is about to be committed, and
b
that any information or documents which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,
he may make an order under this section.
2
An order under this section is an order that the person who appears to the justice to be in possession of the information or documents to which the application relates shall—
a
furnish an officer with the information or produce the document,
b
permit an officer to take copies of or make extracts of any document produced, and
c
permit an officer to remove any document which he reasonably considers necessary,
not later than the end of the period of seven days beginning with the date of the order or the end of such longer period as the order may specify.
3
In this section “justice” means a justice of the peace or, in relation to Scotland, a justice within the meaning of F1section 308 of the Criminal Procedure (Scotland) Act 1995.
Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)