Ancient usage In ancient usage a "customer" was a person to whom the right to collect customs in a particular port had been granted by the crown, often for a consideration in the form of a
farm (an arrangement whereby one rents the income that derives from a revenue stream).
Modern usage Officers working for
HM Revenue and Customs (HMRC) and the UK
Border Force collect a range of taxes and duties, control imported and exported goods, and prevent banned items from entering or leaving the United Kingdom. The powers of customs officers ("officers") derive from the
Customs and Excise Management Act 1979. Officers are appointed by the Commissioners of Revenue and Customs, who are in turn appointed by the King. Failure to return a commission by an officer is an offence, as is imitating or obstructing an officer. Officers at ports are now officially part of the Border Force (
Home Office) and as such have their powers conferred by the
Borders, Citizenship and Immigration Act 2009. At any time, any officer may board and search: • ships within the limits of a
port, • aircraft at
aerodromes, or • vehicles that are: • entering, leaving or about to leave the United Kingdom, • within the prescribed area, • within the limits of or entering or leaving a port or any land adjacent to a port and occupied wholly or mainly for the purpose of activities carried on at the port, • at, entering or leaving an aerodrome, • at, entering or leaving an approved wharf, transit shed, customs warehouse or free trade zone, or • at, entering or leaving any such premises as are mentioned in subsection (1) of section 112 of the 1979 Act. Officers shall have free access to every part of any ship or aircraft at a port or aerodrome and of any vehicle as described above or is brought to a customs and excise station, and may: • cause any goods to be marked before they are unloaded from that ship, aircraft or vehicle, • lock up, seal, mark or otherwise secure any goods carried in the ship, aircraft or vehicle or any place or container in which they are so carried, • break open any place or container which is locked and of which the keys are withheld, and • seize any goods found concealed on board any such ship, aircraft or vehicle. Carrying away an officer is an offence. Officers may inspect aircraft and aerodromes, and prevent the departure of aircraft if they have not given their permission for them to depart. They may stop ships in UK territorial waters for the purposes of checking that they have been cleared to leave the UK. Officers may examine any goods carried or to be carried in a coasting ships at any time while they are on board the ship, or at any place in the United Kingdom to which the goods have been brought for shipment in, or at which they have been unloaded from, the ship. Officers may ask questions with respect to the
baggage of people entering or leaving the United Kingdom and any thing contained therein or carried with them. They may inspect such baggage. Any person entering the UK from outside the EU who fails to declare any thing or to produce any baggage or thing as required (unless it they are entitled to exemption from
duty and
tax by virtue of any order under section 13 of the Customs and Excise Duties (General Reliefs) Act 1979) commits an offence. They may also enter any part of the coast (or of the shore or bank of any river or creek), railway or aerodrome (or land adjoining any aerodrome), and over any land in Northern Ireland within the prescribed area. Officers may seize: • ships or aircraft that have been in the UK or vehicles that have been in a port or aerodrome and are constructed, adapted, altered or fitted for concealing goods, • ships that have thrown overboard, staved or destroyed any part of the cargo to prevent seizure while the ship is in United Kingdom waters or where the ship, having been properly summoned to bring to by any vessel in the service of Her Majesty, fails so to do and chase is given, • ships or aircraft that have been within the limits of any port in the United Kingdom or the Isle of Man, or any aircraft has been in the United Kingdom or the Isle of Man where the master or commander fails to account for a substantial part of the cargo that has been on board. Officers may fire upon ships liable to forfeiture or examination where they have failed to bring to after the commander of any vessel in the service of Her Majesty has hoisted the proper
ensign and caused a
gun to be fired as a signal and chase has been given. Officers may ask any person entering or leaving a free trade zone (as designated by the Treasury) questions with respect to any goods. That person shall, if required by the officer, produce those goods for examination at such place as the Commissioners may direct. Officers may board a vehicle at any time while it is entering or leaving a free trade zone search any part of it. Officers must be accompanied by a
constable at night. If the officer finds any such pipe or other form of conveyance leading to or from the trader's premises, he may enter any other premises from or into which it leads, and so far as is reasonably necessary break up any part of those other premises to trace its course, and may cut it away and turn any cock thereon, and examine whether it conveys or conceals any goods chargeable with a duty of excise, or any materials used in the manufacture of such goods, in such manner as to prevent a true account thereof from being taken. If they have reasonable cause to believe that any premises are used for gaming to which section 10 of the
Finance Act 1997 (gaming duty) applies or are used in connection with the supply, importation or exportation of goods of a class or description chargeable with a duty of excise and that any such goods are on those premises, they may inspect those premises and any goods found on them. Officers may seize any ship, aircraft, vehicle, animal, container (including any article of passengers’ baggage) or other thing which has been used for the carriage, handling, deposit or concealment of any thing that has become liable to forfeiture under the customs and excise Acts, or any other thing mixed, packed or found with the thing so liable. They may also seize all the
tackle,
apparel or
furniture in any ship, aircraft, vehicle or animal that has become liable to forfeiture under the customs and excise Acts. Officers may "examine and take account of" any goods: • which are
imported, • which are in a
warehouse or
Queen's warehouse, • which are in a
free trade zone, • which have been loaded into any ship or aircraft at any place in the United Kingdom or the Isle of Man, • which are entered for exportation or for use as stores, • which are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores, or • in the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made. Officers may take samples of certain goods, enter premises with a
writ of assistance or
search warrant and stop and search vehicles or vessels where there are reasonable grounds to suspect that they are carrying or may be carrying any goods which are: • chargeable with any duty which has not been paid or secured, • in the course of being unlawfully removed from or to any place, or • otherwise liable to forfeiture under the customs and excise Acts Officers may detain people to search their possessions for dutiable
alcoholic
liquor, or
tobacco products, which are chargeable with any duty of excise, and liable to forfeiture under the customs and excise Acts. If an officer has reasonable grounds to suspect that • any person who is on board or has landed from any ship or aircraft, • any person entering or about to leave the United Kingdom, • any person within the dock area of a port, • any person at a customs and excise airport, • any person in, entering or leaving any approved wharf or transit shed which is not in a port, • any person in, entering or leaving a free trade zone, or • in Northern Ireland, any person travelling from or to any place which is on or beyond the boundary is carrying any article which is chargeable with any duty which has not been paid or secured or (if being imported or exported) of which any prohibition or restriction is in force, they may detain them and search them. This search may be a rub down,
strip or
intimate search, and must be approved by a superior officer or
justice of the peace. == Sri Lanka ==