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Chapter III Customs: Enforcement PowersC1C2C3

United Kingdom

  1. 20Interpretation, etc.
  2. 21Requirements about keeping records.
  3. 22Records and rules of evidence.
  4. 23Furnishing of information and production of documents.
  5. 24Power of entry.
  6. 25Order for production of documents.
  7. 26Procedure when documents are removed.
  8. 27Failure of officer to comply with requirements under section 26.

Annotations

Modifications

C1

Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7

C2

Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.

C3

Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)