Customs Act 1960 · 2020 Revised Edition · Part 12 · Miscellaneous Provisions
88. Power of Director‑General to obtain information and furnishing of information
Feedback & supportThe Director‑General or any officer of customs authorised by the Director‑General has at all times full and free access to all buildings, places, books, documents and other records for any of the purposes of this Act, and may inspect, copy or make extracts from any such books, documents or records.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
The Director‑General or any officer of customs authorised by the Director‑General may take possession of any such books, documents or records where in his or her opinion —
officer of customs
“officer of customs” means —(a)the Director‑General;(b)any Deputy Director‑General of Customs or Assistant Director‑General of Customs appointed under section 4(2);(c)any senior officer of customs appointed under section 4(4);(d)any officer of customs appointed under section 5(2); and(e)any police officer;
the inspection, copying thereof or extraction therefrom cannot reasonably be performed without taking possession;
the books, documents or records may be interfered with or destroyed unless possession is taken; or
the books, documents or records may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of customs duty, excise duty, tax or penalty, or in proceedings by way of an appeal against an assessment of customs duty, excise duty or tax.
The Director‑General may require any person to give orally or in writing, as may be required, all such information concerning the person’s or any other person’s transactions made in the course of a business as may be demanded of the firstmentioned person by the Director‑General for the purposes of this Act.
No person is, by virtue of this section, obliged to disclose any particulars as to which the person is under any statutory obligation to observe secrecy.