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Section 24 Power of entry.C1C2C3

United Kingdom

(1)

F2This section applies where an officer has reasonable cause to believe that—

(a)

any premises are used in connection with a business of a person to whom this Chapter applies, and

(b)

any customs goods are on those premises,

F3...

(2)

F4The 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).

Annotations

Textual amendments

F1

S. 24(1): s. 24 renumbered as s. 24(1) (15.3.2018) by Finance Act 2018 (c. 3), s. 46(2)

F2

Words in s. 24(1) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 46(3)(a)

F3

Words in s. 24(1) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), s. 46(3)(b)

F4

S. 24(2)-(10) inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 46(4)

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)