26. (1) An officer of customs in uniform or serving on a patrol vessel clearly marked as being in the service of the State, may, subject to subsection (2), in such manner as he or she considers appropriate, stop or cause to stop any conveyance that—

(a) is entering or has entered the State,

(b) is leaving the State,

(c) is in the contiguous zone of the State, or

(d) is at any other place in the State.

(2) The power specified in—

(a) subsection (1)(a) in respect of a conveyance that is entering or has entered the State from another Member State,

(b) subsection (1)(b) in respect of a conveyance that is leaving the State destined for another Member State, or

(c) subsection (1)(d),

shall only be exercised where the officer concerned has reasonable grounds to suspect that the conveyance or any goods carried on or in it are—

(i) chargeable with a duty of customs which has not been paid or secured,

(ii) being or have been imported, or are intended to be exported, contrary to any prohibition or restriction on their importation or exportation, as the case may be,

(iii) records relating to transactions in contravention of the Customs Acts, or

(iv) otherwise liable to forfeiture under the Customs Acts.

(3) A person in charge of a moving conveyance shall, at the request of an officer of customs referred to in subsection (1) and for the purposes of this section, stop such conveyance.

(4) Where a person in charge of a moving conveyance fails to stop that conveyance after having been duly requested to do so by an officer of customs under this section, that officer may take all reasonable measures to stop such conveyance.

(5) A person in charge of a conveyance which is already stationary or which has been stopped by an officer of customs under this section, shall, at the request of an officer of customs—

(a) keep such conveyance stationary for such period as is reasonably required to enable an officer of customs to exercise any power conferred on such officer by section 27 or 28,

(b) where such conveyance is in the opinion of such officer of customs situated in a place unsuitable for the exercise of any power conferred on that officer by section 27 or 28, take such conveyance or cause it to be taken to such place as he or she considers suitable for the exercise of that power.