PART 3Miscellaneous and final
Customs enforcement powers
46Power to enter premises and inspect goods
1
Section 24 of FA 1994 (power to enter premises and inspect goods) is amended as follows.
2
The existing text becomes subsection (1).
3
In that subsection—
a
at the beginning insert “
This section applies
”
;
b
omit the words after paragraph (b).
4
After that subsection insert—
2
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).