159(1)  Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may examine and take account of any goods–

(a)which are imported; or

(aa)which are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018; or

(ab)which have been discharged from a Customs procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018 so far as necessary for the purpose of verifying any Customs declaration or any document required to accompany it; or

(b)which are in a warehouse or Queen’s warehouse; or

(bb)which are in a free zone; or

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