Finance Act, 2001
Entry and search of premises.
136.—(1) An officer may, at all reasonable times, on production of the authorisation of such officer if so requested by any person affected, enter a premises or other place (other than a dwelling) in which—
(a) the production, processing, holding, storage, keeping, importaction, purchase, packaging, offering for sale, sale or disposal of any product referred to in section 97 (1) is being or is reasonably believed by the officer to be carried on,
(b) the manufacture, distribution, storage, repair, modification, importation, dealing, delivery or disposal of mechanically propelled vehicles is being, or is reasonably believed by the officer to be carried on, or
(c) any records relating to, or reasonably believed by the officer to relate to, the products or activities referred to in paragraphs (a) and (b) are being kept or are reasonably believed by the officer to be kept.
(2) An officer, on production of the authorisation of such officer if so requested by any person affected, or a member of the Garda Síochána, may—
(a) enter and inspect any premises or other place (other than a dwelling) for the purposes of section 135 (2) and bring onto those premises any vehicle being used in the course of his or her duties,
(b) make such search and investigation of such premises or place as he or she may consider to be proper.
(3) An officer in or on any premises or place pursuant to subsection (1) may there—
(a) carry out such search and investigation as such officer may consider to be proper,
(b) take account of, and without payment, take samples of any product referred to in section 97 (1) and of any materials, ingredients and substances used or to be used in the manufacture of such product,
(c) in relation to any records referred to in subsection (1) (c)—
(i) search for, inspect and take copies of or extracts from any such records (including, in the case of any information in a non-legible form, a copy of, or an extract from, such information in a permanent legible form),
(ii) remove and retain such records for such period as may reasonably be required for their further examination, and
(iii) require any person to produce any such records which are in that person's possession, custody or procurement and in the case of information in a non-legible form, to produce it in a legible form or to reproduce it in a permanent legible form,
(d) question any person present in relation to—
(i) any product referred to in subsection (1)(a) or any materials, ingredients or other substances used or intended to be used in the manufacture of such product,
(ii) any vehicle,
(iii) any records referred to in subsection (1)(c),
produced or found in or on such premises or place, and such person shall give to such officer all information required of such person which is in his or her possession, custody or procurement.
(4) An officer in or on any premises or place pursuant to this section, or any person accompanying an officer pursuant to subsection (5), may require any person present to give to such officer or such other person his or her name and address.
(5) Without prejudice to any power conferred by subsections (1) to (4), a judge of the District Court may, if satisfied on the sworn information of an officer that there are reasonable grounds for suspecting that—
(a) anything liable to forfeiture under the law relating to excise, or
(b) any records relating to transactions in contravention of the laws relating to excise,
are kept or concealed on or at any premises or place, issue a search warrant.
(6) A search warrant issued under this section shall be expressed and to operate to authorise a named officer accompanied by such other officers and such other persons as the officer considers necessary, at any time or times within one month of the date of issue of the warrant, to enter (if need be by force) the premises or other place named or specified in the warrant, to search such premises or other place, to examine anything found there, to inspect any record found there and, if there are reasonable grounds for suspecting that anything found there is liable to forfeiture under the law relating to excise, or that a record found there may be required as evidence in proceedings under the law relating to excise, to detain or seize the thing as liable to forfeiture or, in the case of a record, to detain it for so long as it is reasonably required for such purpose.