Customs Act 2015 section 32

Power of arrest

Section 32 grants customs officers the power to arrest a person without a warrant in certain circumstances.

  • A customs officer may arrest someone without a warrant if there are reasonable grounds to suspect an offence
  • The power applies to offences relating to the improper importation or exportation of goods (section 14) and miscellaneous customs offences (section 15)
  • The power also applies where a person assaults or has assaulted a customs officer, as provided for under the Taxes Consolidation Act 1997
  • The key threshold is that the officer must have "reasonable grounds to suspect" β€” not merely a hunch or unfounded belief

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.