C4C6C5Part I Customs and Excise
Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7
Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
C6C5C4Chapter III Customs: Enforcement Powers
C2C6C5C4C1C323C6C5C4 Furnishing of information and production of documents.
1
Every person to whom this Chapter applies shall furnish the Commissioners, within such time and in such form as they may reasonably require, with such information relating to his business as they may reasonably specify.
2
Every person to whom this Chapter applies shall, if required to do so by an officer, produce or cause to be produced for inspection by the officer—
a
at that person’s principal place of business or at such other place as the officer may reasonably require, and
b
at such time as the officer may reasonably require,
any documents which relate to his business.
3
Where it appears to an officer that any documents which relate to a business of a person to whom this Chapter applies are in the possession of another person, the officer may require that other person, at such time and place as the officer may reasonably require, to produce those documents or cause them to be produced.
4
For the purposes of this section, the documents which relate to a business of a person to whom this Chapter applies shall be taken to include—
a
any profit and loss account and balance sheet, and
b
any documents required to be kept by virtue of section 21(1) above.
5
Every person mentioned in section 21(3) above shall furnish the Commissioners, within such time and in such form as they may reasonably require, with such information relating to the importation or exportation of customs goods in which he is concerned as they may reasonably specify.
6
Every person mentioned in section 21(3) above shall, if required to do so by an officer, produce or cause to be produced for inspection by the officer at such time and place as the officer may reasonably require, any documents which relate to the importation or exportation of customs goods in which he is concerned.
7
An officer may take copies of, or make extracts from, any document produced under this section.
8
If it appears to an officer to be necessary to do so, he may, at a reasonable time and for a reasonable period, remove any document produced under this section.
9
Where a document is removed under subsection (8) above—
a
if the person from whom the document is removed so requests, he shall be given a record of what was removed;
b
if the document is reasonably required for the proper conduct of any business, the person by whom the document was produced or caused to be produced shall be provided as soon as practicable with a copy of the document free of charge;
c
if the document is lost or damaged, the Commissioners shall be liable to compensate the owner of it for any expenses reasonably incurred by him in replacing or repairing it.
10
If a person claims a lien on any document produced by him under subsection (3) or (6) above—
a
the production of the document shall be without prejudice to the lien; and
b
the removal of the document under subsection (8) above shall not be regarded as breaking the lien.
11
Any person who fails to comply with a requirement imposed under this section shall be liable on summary conviction to a penalty not exceeding level 3 on the standard scale.
Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)