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.

Published 5 December 2016