- Laws of Fiji

Last Updated: 1 August 2023

[CUS 114B] Powers of officers to examine business records114B

114B

If a person has exported, imported, warehoused, removed from a warehouse or transhipped any goods or has made a claim for refund or drawback dealing with part or all of the goods, an officer may—

(a)at all reasonable times within 5 years after the entry has been lodged or the claim for refund or drawback of duty has been made, for the purpose of this section enter and remain on the premises in which the records required under section 114A(1) are kept;
(b)have full and free access, at all reasonable times, to any relevant business document or other accounting book, record, report or document kept on the premises; and
(c)inspect, examine, make copies of or take extracts from, any such document, book, record or report,

for the purpose of verifying any information provided to the Fiji Revenue and Customs Service and being satisfied that all entries, forms and declarations relating to the goods are an accurate and complete record of the matters required to be reported on.

[s 114B insrt Act 57 of 1998 s 18, effective 20 September 1999; am Act 31 of 2016 s 51, effective 1 December 2016; Act 38 of 2017 s 7, effective 1 August 2017]