Section 27: Rights of examination and cost
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
27. Rights of examination and cost
(1) The control of goods by Customs shall include the right of Customs
to examine all goods subject to such control.
(2) The loading, unloading, carrying, and landing of all goods, including
passengers’ baggage, and the bringing of the goods to the place of examination, and the measuring, weighing, counting, unpacking and repacking, and
the opening and closing of the packages, shall be performed by and at the
expense and risk of the importer or exporter.