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

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

(bb)which are in a free zone; or

(c)which have been loaded into any ship or aircraft at any place in the United Kingdom or the Isle of Man; or

(d)which are entered for exportation or for use as stores; or

(e)which are brought to any place in the United Kingdom for exportation or for shipment for exportation or as stores; or

(f)in the case of which any claim for drawback, allowance, rebate, remission or repayment of duty is made;

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