Customs and Excise Act 2018

Powers in relation to goods

227 Examination of goods subject to control of Customs

(1)

A Customs officer may examine any goods—

(a)

that are subject to the control of Customs; or

(b)

that a Customs officer has reasonable cause to suspect are subject to the control of Customs.

(2)

The power in this section authorises a person exercising it to do any of the following:

(a)

examine, weigh, analyse, or test the goods, or cause the goods to be examined, weighed, analysed, or tested:

(b)

open, or cause to be opened, any packages in which the goods are contained or suspected to be contained:

(c)

examine, weigh, analyse, or test a suitcase, cargo device, or other package:

(d)

conduct an examination that includes the physical or chemical testing of, or the drilling into, or the dismantling of, the goods:

(e)

conduct an examination facilitated by any other means whatever:

(f)

take and use samples of the goods, although the samples must be as small as possible for the purpose for which they are taken:

(g)

dispose of those samples.

(3)

Regulations may prescribe the way in which samples must be taken, used, or disposed of under subsection (2)(f) or (g).

(4)

All reasonable expenses incurred by Customs under this section are a debt due to the Crown by the importer, exporter, or owner of the goods, as the case may be, and are recoverable in the same manner as duty under this Act.

(5)

In relation to an electronic device, the power in this section does not authorise a person to access data in the device (see section 228) or to access data that is not in the device (see section 225, which relates to search warrants).

Compare: 1996 No 27 ss 151(1)–(6), 286(1)(v)