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Cap. 382 · Excise Duty Act (Cap. 382)

Cap. 382 ст. 22Entryandsearchof premises.

ДействуетОфициальный текст

(1) A Customs official may, at all reasonable times, on production of his authorisation, if so requested by any person affected, enter any premises or other place (other than a dwelling)

in which -

(a) the production, processing, holding, storage, keeping, importation, purchase, packaging, offering for sale, sale or disposal of any excisable goods is being or is reasonably believed by the Customs official to be carried on,

(b) the manufacture, distribution, storage, repair, modification, importation, dealing, delivery or disposal of mechanically propelled vehicles is being, or is reasonably believed by the Customs official to be carried on, or

(c) any records relating to, or reasonably believed by the Customs official to relate to, the products or activities referred to in paragraphs (a) and (b) are being kept or are reasonably believed by the Customs official to be kept.

(2) A Customs official, on production of his authorisation, if so requested by any person affected, may -

(a) enter and inspect any premises or other place (other than a dwelling) for the purposes of this article and bring onto those premises any vehicle being used in the course of his or her duties,

(b) make such search and investigation of such premises or place as such Customs official may consider to be proper.

(3) A Customs official in or on any premises or place pursuant to sub-article (1) may there -

(a) carry out such search and investigation as such Customs official may consider to be proper,

(b) take account of, and without payment, take samples of any product subject to excise duty and of any materials, ingredients and substances used or likely to be used in the manufacture of such product,

(c) in relation to any records referred to in sub-article (1)(c) -

(i) search for, inspect and take copies of or extracts from any such records (including, in the case of any information in a non-legible form, a copy of, or an extract from, such information in a permanent legible form),

(ii) remove and retain such records for such period as may reasonably be required for their further examination, and

(iii) require any person to produce any such records which are in that person’s possession, custody or procurement and in the case of information in a non-legible form, to produce it in a legible form or to reproduce it in a permanent legible form,

(d) question any person present in relation to -

(i) any product referred to in sub-article (1)(a) or any materials, ingredients or other substances used or intended to be used in the manufacture of such product,

(ii) any vehicle, aircraft or vessel,

(iii) any records referred to in sub-article (1)(c), produced or found in or on such premises or place, and such person shall give to such Customs official all information required of such person which is in such person’s possession, custody or procurement.

(4) A Customs official in or on any premises or place pursuant to article 21, or any person accompanying a Customs official pursuant to article 20, may require any person present to give to such Customs official or such other person his or her name and address.