Customs Act 2015 section 28

Power to examine goods

Section 28 sets out the powers of customs officers to board conveyances, examine goods, search vehicles, seize records, and detain goods suspected of being in breach of customs law.

• Customs officers may board any conveyance entering, leaving, or within the State, provided they show their authorisation when requested.
• For conveyances travelling to or from another EU Member State, or located elsewhere in the State, the power may only be exercised where there are reasonable grounds to suspect unpaid duty, prohibited goods, or customs offences.
• Once on board, officers have wide-ranging powers including searching, examining records, taking samples, marking or securing goods, breaking open locked containers, questioning the person in charge, and seizing goods liable to forfeiture.
• Officers may require everyone on board to remain with the conveyance and not remove any goods while a search is being conducted.