Customs Act 1960 · 2020 Revised Edition · Part 12 · Miscellaneous Provisions
94. Proper officer of customs may take samples
Feedback & supportThe proper officer of customs may at any time, if the officer’s duties so require, take samples of any goods —
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;
to ascertain whether they are goods of a description liable to any customs duty or excise duty;
to ascertain the customs duty or excise duty payable on the goods; or
for such other purposes as the proper officer of customs may consider necessary.
The samples may be disposed of in any manner that the Director‑General directs.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
No payment is to be made for the cost of any sample taken but the proper officer of customs must give a receipt for any sample so taken.