Cap. 382 чл. 18PowersofCustoms officials.

(1) It shall be lawful for any Customs official to carry out inspections, at reasonable time, at any authorised tax warehouse or place where excisable goods are kept or suspected to be kept.

(2) The person in whose name the authorised tax warehouse is registered, shall provide such Customs officials with the necessary assistance for the execution of their duties.

(3) A person other than the person in whose name a authorised tax warehouse is registered, who is in possession of any books, documents including machine readable material or other records shall likewise be under a duty to produce the same to the Commissioner or a Customs official.

(4) Any person who wilfully or maliciously refrains from giving his assistance, or wilfully obstructs, impedes or delays any Customs official in the execution of his duties or powers under this Act or under regulations made thereunder, shall be guilty of an offence under this article and shall be liable, on conviction, to a fine (multa) not exceeding twenty-five thousand euro (€25,000).