Section 215: Power to distrain where excise Customs duties remain unpaid

1 Where any excise duty remains unpaid after a demand for payment, in accordance with the provision of this part has been made, the Service may authorise the levying of a distress trader upon -
a the goods, chattels and effects of the manufacturer of the goods in respect of which the excise duty remains unpaid; and
b all machinery, plant, tool, ships, vehicles, animals, goods and effects used in the manufacture, sale or distribution of excisable goods found in any premises or on any land in the use or possession of such manufacturer or of any person on his behalf or in trust for him.

2 The distrain procedure to be adopted by the Service in carrying the power conferred by this section shall be as prescribed in the regulations exercisable through a warrant authorising a person or an officers to levy by distress the amount of Customs duties due.

3 For the purpose of levying distress under this section, a person authorised in writing by the Service may execute any warrant of distress using any reasonable force to enter any building if necessary and as a last resort, breaking open any building or place in the day time for the purpose of levying the distress.

4 The authorised person or officer executing a warrant of distress may request a police officer or any other law enforcement officer to assist and it shall be the duty of any police officer or other law enforcement officer of whom the request is made to aid and assist in the execution of the warrant of distress and in levying the distress, unless in active pursuit of a suspect.

5 The levying of any distress shall be at the cost of the owner of any property, goods, chattels, things or effects which shall be kept for 14 days, at the end of which time, if the amount due in respect of the excise duty and the cost and charges of any incidental to the distress are not paid, may be sold.

6 The proceeds of the sale are to be used for settlement of amounts due in the following order -
a costs or charges of any incidentals to the sale and keeping of the distress;
b the amount due as excise tax; and
c the residue, if any, to the owner of the things distrained upon, so long as the owner makes a written request for payment within one year of date of sale.

7 In exercising the powers of distress conferred by this section, the person to whom authority is given may distrain upon all of the manufacturer's goods chattels and effects, wherever they may be found.

8 Where the manufacturer asserts that the levy of distress is made in error, the Service may within the 14 days period provide the manufacturer with the opportunity of an emergency hearing to prevent an erroneous sale.