Explanatory note

Article 3 of the Order extends the provisions of the Police and Criminal Evidence Act 1984 which apply to officers of Customs and Excise by applying section 107 of the Act.Section 107 will enable an officer of a lower grade, subject to authorisation, to exercise powers in respect of the investigation of offences or the treatment of persons in custody otherwise exercisable only by an officer of a higher grade or with that officer’s authority.

Article 4 substitutes for police ranks included in section 107 of the Act the equivalent Customs and Excise grades.