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(1)The Secretary of State must make a code of practice in connection with the exercise by customs officers and (in relation to England and Wales and Northern Ireland) constables of the powers conferred by virtue of section 289.
(2)Where he proposes to issue a code of practice he must—
(a)publish a draft,
(b)consider any representations made to him about the draft by the Scottish Ministers or any other person,
(c)if he thinks it appropriate, modify the draft in the light of any such representations.
(3)He must lay a draft of the code before Parliament.
(4)When he has laid a draft of the code before Parliament he may bring it into operation by order.
(5)He may revise the whole or any part of the code issued by him and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code.
(6)A failure by a customs officer or constable to comply with a provision of the code does not of itself make him liable to criminal or civil proceedings.
(7)The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.
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