Section 117: Power to open or unpack containers

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 7: Administration — Chapter 1: Information etc

CEMA 1979 is amended as follows.

In section 1(1) (interpretation), in the definition of "container", after "and any" insert ." baggage, "

Section 159 (power to examine and take account of goods) is amended as follows.

In subsection (1)—

after "for that purpose" insert , and" open or unpack any container or "
insert at the end " and search it or anything in it. "

In subsection (4), insert at the end " ; but if an officer opens or unpacks any container, or searches it or anything in it, the Commissioners are to bear the expense of doing so. "

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.