[77A Information powers]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[77A  Information powers]

[(1)     Every person who is concerned (in whatever capacity) in the importation or exportation of goods for which [for that purpose an entry is required by regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or an entry or specification is required by or under this Act] shall—

(a)     furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may reasonably specify; and

(b)     if so required by an officer, produce or cause to be produced for inspection by the officer—

(i)

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