[160ZA Examination of goods and samples: supplementary]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[160ZA  Examination of goods and samples: supplementary]

[(1)     This section applies if, for the purpose of verifying any Customs declaration or any document required to accompany it—

(a)     goods are examined under section 159, or

(b)     a sample of any goods is taken under section 160.

(2)     The declarant is entitled to be present or represented when the goods are examined or the sample is taken.

(3)     The Commissioners may require

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