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Section 163A Power to search articles.F1C1

(1)

Without prejudice to any other power conferred by the Customs and Excise Acts 1979, where there are reasonable grounds to suspect that a person in the United Kingdom (referred to in this section as “the suspect”) has with him, or at the place where he is, any goods to which this section applies, an officer may—

(a)

require the suspect to permit a search of any article that he has with him or at that place, and

(b)

if the suspect is not under arrest, detain him (and any such article) for so long as may be necessary to carry out the search.

(2)

The goods to which this section applies are F2alcoholic products, F3vaping products, or tobacco products, which are—

(a)

chargeable with any duty of excise, and

(b)

liable to forfeiture under the customs and excise Acts.

(3)

Notwithstanding anything in subsection (4) of section 24 of the M1Criminal Law (Consolidation) (Scotland) Act 1995 (detention and questioning by customs officers), detention of the suspect under subsection (1) above shall not prevent his subsequent detention under subsection (1) of that section.

Annotations

Textual amendments

F1

S. 163A inserted (28.7.2000) by 2000 c. 17, s. 26

F2

Words in s. 163A(2) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 5; S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

F3

Words in s. 163A(2) inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 15 para. 3(g)

Marginal citations

M1

1995 c. 39.

Modifications

C1

S. 163A applied (with modifications) (1.4.2017) by The Raw Tobacco (Approval Scheme) Regulations 2016 (S.I. 2016/1172), regs. 1(3), 22, Sch. 2 para. 5

Notes on Part XII

Modifications

C1

Pt. XII amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)