159 Power to examine and take account of goods

159  Power to examine and take account of goods

(1)     Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods—

(a)     which are imported; or

[(aa)     which are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018; or

(ab)     which have been discharged from a Customs procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018 so far as necessary for the purpose of verifying any Customs declaration or any document required to accompany it; or]

(b)     which are in a warehouse or Queen's warehouse; or

[(bb)     which are in a free zone; or]

(c)     which have been loaded into any ship or aircraft at any place in the United Kingdom [or the Isle of Man]; or

(d)     which are [declared] for exportation or for use as stores; or

(e)     which are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; or

(f)     in the case

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