Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
12. Measuring and testing by proper officers of customs
Feedback & supportThe proper officer of customs may value, weigh, measure, test or otherwise examine, or may cause to be weighed, measured, tested or otherwise examined, any dutiable or uncustomed goods for the purpose of ascertaining the customs duty or excise duty leviable thereon.
proper officer of customs
“proper officer of customs” means any officer of customs acting in the fulfilment of his or her duties under this Act, whether such duties are assigned to him or her specially or generally or expressly or by implication;
When a valuation of any goods has been made by the proper officer of customs, the valuation is presumed to be correct until the contrary is proved.
goods
“goods” includes animals, birds, fish, plants and all kinds of movable property;