Customs and Inland Revenue Act, 1888

Payment for samples.

6. Any officer of Inland Revenue may at any time take samples of any goods or commodities chargeable with any duty of excise or customs, provided that, if the samples are taken after duty has been charged and paid on the goods or commodities, he shall pay for the same, if demanded, at the current wholesale price of the goods or commodities.

[S. 7 rep. 53 & 54 Vict. c. 21, s. 40.]