s.18Examination of goods
18
Section 18Part 3 — CONTROL OF VESSELS AND GOODS

Examination of goods

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Without prejudice to any other power conferred by this or any other law, an officer may examine and take account of any goods —
which are imported;
which are in a warehouse or King's Warehouse;
which have been loaded into any ship or aircraft at any place in the Islands;
which are entered for exportation or for use as stores;
which are brought to any place in the Islands for shipment for exportation or as stores; or
in respect of which any claim for drawback, allowance, rebate, remission or repayment of duty is made, and may, for that purpose, require any container to be opened or unpacked, and samples of any goods to be drawn.
An examination of goods by an officer shall be made at such place as Customs and Border Control may determine for the purpose.
If any imported goods are, without the authority of the relevant officer, removed from the charge of Customs and Border Control before they have been examined, those goods are liable to forfeiture under section 69.
If any goods falling within subsection (3) are removed by a person with intent to defraud the Customs and Border Control of any duty chargeable thereon or to evade any prohibition or restriction for the time being in force with respect thereto under or by virtue of this enactment, that person commits an offence under section 58.
If, in the course of an examination under subsection (1), there is found to be a deficiency or deterioration of goods as entered by reason of —
damage;
destruction;
pilferage;
faulty packing;
faulty storage, or other cause, if the goods are entered for warehousing and if the importer so requires, a landed account shall be raised showing the actual amount of dutiable goods available for clearing.
Where Customs and Border Control is satisfied that the full difference between the goods entered and the goods examined under subsection (5) represents a loss which occurred before the landing of such goods, Customs and Border Control shall allow a proportionate rebate of duty on the goods as entered and the goods, subject to the payment of the balance of such duty, shall be known as goods chargeable for duty on landed account.
If, in the course of an examination under subsection (1), there are found to be excess goods of the same description as those entered, the importer shall be notified and, on satisfactory explanation being given of the excess, shall be required to present post entry of such surplus accompanied by payment of the relevant duty within three days of the receipt of such notice; and, in default of such post entry and payment of duty, the goods may be removed to the King's Warehouse under section 31(1) or (4).
Where any —
goods are imported concealed in a container holding goods of a different description;
imported goods are found, whether before or after delivery, not to correspond with the entry made thereof; or
imported goods are concealed or packed in any manner appearing to be intended to deceive an officer, those goods are liable to forfeiture under section 69.

Defined Terms

examinationimported goodsKing's Warehousedrawbackallowancerebateremissionlanded accountdutiable goodsforfeiture

Cross References