http://www.legislation.gov.uk/ukpga/1994/9/section/23Finance Act 1994An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1994-05-03texttext/xmlenStatute Law Database2025-05-24Expert Participation2025-05-01 Finance Act 1994s. 16A(2)(h)The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026reg. 3(2)(a)reg. 1Finance Act 1994Sch. 5 para. 5BThe Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026reg. 3(2)(b)reg. 1Finance Act 1994s. 13A(2)(gd)Finance Act 2026Sch. 15 para. 2(a)Finance Act 1994s. 16(9)(ba)Finance Act 2026Sch. 15 para. 2(b)Finance Act 1994s. 16A(2)(h)Finance Act 2026Sch. 15 para. 2(c)Finance Act 1994Sch. 5 para. 5B and cross-headingFinance Act 2026Sch. 15 para. 2(d)Finance Act 1994s. 160(2)-(7)Finance (No. 2) Act 2017Sch. 5 para. 1Sch. 5 paras. 27 32-34Finance Act 1994Sch. 5 para. 2(1)(pa)The Customs (Amendment) (EU Exit) Regulations 2022reg. 4reg. 1 Part IChapter III231Every 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.2Every 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—aat that person’s principal place of business or at such other place as the officer may reasonably require, andbat such time as the officer may reasonably require,any documents which relate to his business.3Where 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.4For 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—aany profit and loss account and balance sheet, andbany documents required to be kept by virtue of section 21(1) above.5Every 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.6Every 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.7An officer may take copies of, or make extracts from, any document produced under this section.8If 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.9Where a document is removed under subsection (8) above—aif the person from whom the document is removed so requests, he shall be given a record of what was removed;bif 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;cif 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.10If a person claims a lien on any document produced by him under subsection (3) or (6) above—athe production of the document shall be without prejudice to the lien; andbthe removal of the document under subsection (8) above shall not be regarded as breaking the lien.11Any 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.S. 23 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 1 para. 58(3); S.I. 2020/1643, reg. 2, Sch.S. 23 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 29(2) (as amended (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(x)(ii)); S.I. 2020/1643, reg. 2, Sch.S. 23 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 3 para. 12(2); S.I. 2020/1643, reg. 2, Sch.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)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.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