Article 13 Declaration as to goods: powers of search
Any person who is about to leave Guernsey or, as the case may be, Jersey shall, if he is required to do so by the Chief Revenue Officer or a States Revenue Officer—
declare whether or not he has with him any restricted goods which are destined for a listed person or for delivery, directly or indirectly, to or the order of any listed person; and
produce any such goods as aforesaid which he has with him.
Any such officer, and any person acting under his direction, may search that person for the purpose of ascertaining whether he has with him any such goods as aforesaid:
Provided that no person shall be searched in pursuance of this paragraph except by a person of the same sex.
Any person who without reasonable excuse refuses to make a declaration, or fails to produce any goods or refuses to allow himself to be searched in accordance with the foregoing provisions of this article, shall be guilty of an offence.
Any person who under the provisions of this article makes a declaration that to his knowledge is false in a material particular or recklessly makes any declaration that is false in a material particular shall be guilty of an offence.