77(1)  An officer may require any person–

(a)concerned with the shipment for carriage coastwise of goods of which for that purpose a declaration is required as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018; or

(b)concerned in the carriage, unloading landing or loading of goods which are being or have been imported or exported,

to furnish in such form as the officer may require any information relating to the goods and to produce and allow the officer to inspect and take extracts from or make copies of any invoice, bill of lading or other book or document whatsoever relating to the goods.

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