Section 52: Verification of goods declaration and examination of goods

1 The Service may, for the purpose of verifying the accuracy of a goods declaration -
a examine the declaration and all of the supporting documents;
b require the declarant to present additional information or documents;
c examine some or all of the goods; and
d take samples of the goods for analysis or for detailed examination.

2 All costs incurred in the transportation and handling of goods for the purpose of examination, sample taking shall be borne by the declarant.

3 Except where an examination or taking of sample is in connection with an offence or a random check, a declarant shall be present or represented during the examination or the taking of samples to provide the Service with any assistance required to facilitate the examination or taking of samples.

4 The Service shall not be liable for the payment of any compensation of damage or loss in respect of any verification of goods declaration and examination of goods carried out under the provisions of this section but shall bear the costs of its analysis and examination.