28. (1) An officer of customs may, subject to subsection (2), at any time and in such manner as he or she considers appropriate, examine any goods that have been imported, declared for export or are otherwise under customs control.

(2) The power specified in subsection (1) shall only be exercised in respect of goods that are entering or have entered the State from another Member State or that are leaving or are intended to leave the State destined for another Member State, where the officer has reasonable grounds to suspect that such goods are—

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

(b) subject to any prohibition or restriction on their importation or exportation, or

(c) liable to forfeiture under the Customs Acts.

(3) An officer of customs may, for the purpose of examining any goods referred to in subsection (1) —

(a) require the goods to be taken to such place as he or she considers suitable for carrying out such examination,

(b) require that the importer, exporter or agent of the goods open, unpack and repack any container or package containing the goods,

(c) require that all necessary facilities or assistance required for any such examination be provided, or

(d) take samples of the goods,

and any costs incurred shall be borne by the importer or exporter of the goods, as the case may be.