The Secretary of State by whom general customs functions are exercisable may designate—
as a general customs official.
A general customs official—
This does not prevent the exercise of the Secretary of State's functions by any other official of the Secretary of State.
If a function within subsection (2) is exercisable—
the function is exercisable by a general customs official in relation to the general customs matter only.
So far as is appropriate for the purposes of or in connection with this section, references to an officer of Revenue and Customs, or to Her Majesty's Revenue and Customs, in an enactment, instrument or document to which this section applies are to be construed as including a reference to a general customs official.
References in this section to functions of an officer of Revenue and Customs are to functions conferred by an enactment to which this section applies.
This section applies to—
This includes—
but does not otherwise include any enactment contained in that Act.
This section has effect subject to—