(1)As soon as possible after the end of each financial year, the appointed person must prepare a report for that year.
“Financial year” means—
the period beginning with the day on which this section comes into force and ending with the next 31 March (which is the first financial year), and
each subsequent period of twelve months beginning with 1 April.
(2)The report must give his opinion as to the circumstances and manner in which the powers conferred by section 289 are being exercised in cases where the customs officer or constable who exercised them is required to give a report under section 290(6).
(3)In the report, he may make any recommendations he considers appropriate.
(4)He must send a copy of his report to the Secretary of State or, as the case may be, the Scottish Ministers, who must arrange for it to be published.
(5)The Secretary of State must lay a copy of any report he receives under this section before Parliament; and the Scottish Ministers must lay a copy of any report they receive under this section before the Scottish Parliament.