Policy paper
Customs examination powers
This tax information and impact note amends section 24 of the Finance Act 1994 so officers have the power to examine and take account of goods at any place.
Documents
Details
This measure extends the powers HM Revenue and Customs currently has under section 24 of the Finance Act 1994 so they can examine goods thoroughly away from ports, airports and other approved places under customs control.
Updates to this page
Published 5 December 2016