Customs and Excise Officer
Customs and excise officers inspect people and ships, aeroplanes and motor vehicles entering and leaving the country to ensure that the correct duties are being paid, illegal goods such as drugs, fauna and flora are not being smuggled and that the necessary documentation is in order.
Customs and excise can be divided into three groups:
- Customs affairs: Control all imports and exports and ensure that the correct import duties are paid. They inspect books and documents of importers and exporters to ensure that legislation is complied with and examine goods to determine their composition
- Excise affairs: Ensure that excise duties are levied from firms licensed to manufacture taxable goods such as cigarettes, alcoholic drinks and petrol. They may also carry out inspections on board ships and aircraft entering the country, or inspect the premises of large manufacturers of goods for export to ensure that the correct excise duties are being paid
- Passenger and external services: Search baggage, question passengers and crew members, conduct body searches and may have to arrest people found guilty of contravening the law. They are stationed at places of arrival such as frontier-posts and airports
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