Proper officer of customs may take samples
94.—(1)  The proper officer of customs may at any time, if his duties so require, take samples of any goods —
(a)to ascertain whether they are goods of a description liable to any customs duty or excise duty;
(b)to ascertain the customs duty or excise duty payable on the goods; or
(c)for such other purposes as the proper officer of customs may consider necessary.
[33/2000]
(2)  The samples may be disposed of in such manner as the Director-General shall direct.
(3)  No payment shall be made for the cost of any sample taken but the proper officer of customs shall give a receipt for any sample so taken.