Section 20

Where a senior authorised officer has reason to suspect that any particulars, information or document furnished pursuant to any regulations made under section 3 is inaccurate, any package to which the particulars, information or document refers may be opened and examined by the senior authorised officer or by any person specially authorised in writing by the Director‑General.

For the purpose of examination under subsection (1), the senior authorised officer or any person specifically authorised in writing by the Director‑General may require the importer or exporter to bring the package to any examination station.

The cost of bringing any package to or removing any package from an examination station pursuant to subsection (2) must be borne by the importer or exporter if the particulars, information or documents furnished (or any of them) are found to be substantially inaccurate.