Customs Act 2015 section 27

Power to board and search conveyances

Section 27 sets out the powers of customs officers to board, search and examine conveyances (vehicles, vessels, aircraft and other means of transport) entering, leaving or located within the State, and the actions they may take during such searches.

• Customs officers may board any conveyance entering, leaving or located within the State or its contiguous zone, provided they show their authorisation if asked.
• For conveyances travelling to or from other EU Member States, or located away from ports, airports and land borders, boarding powers may only be exercised where the officer has reasonable grounds to suspect a customs offence.
• Once on board, officers have wide-ranging powers including searching the conveyance, examining and removing records, taking samples, securing goods, breaking open locked areas, questioning the person in charge, and seizing goods liable to forfeiture.
• During a search, officers can require the person in control of the conveyance and all passengers to remain with the conveyance and not remove any goods.