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Power to stop and search vehicles.
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86.—(1) An officer in uniform may stop any vehicle—
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(a) in or on which excisable products or any other products chargeable with a duty of excise are being transported or in which or on which it is reasonably believed by the officer that such products are being transported, or
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(b) for the purpose of examining and taking samples of any fuel in or on, or in anything attached to, the vehicle for use or capable of being used for combustion in its engine.
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(2) An officer in uniform or a member of the Garda Síochána may stop any vehicle for any purpose related to vehicle registration tax or the registration of vehicles in the register maintained under Chapter IV of Part II of the Act of 1992.
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(3) Any person in charge of a moving vehicle shall, at the request of an officer in uniform or a member of the Garda Síochána, stop the vehicle and shall keep it stationary for such period as is reasonably necessary in order to enable the officer to discharge his duties.
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(4) Any person in charge of a vehicle shall, at the request of an officer and on production of the authorisation of the officer if so requested by any person affected—
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(a) allow the officer or any officer accompanying that officer to take samples of any fuel on or in the vehicle or in anything attached to the vehicle,
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(b) allow the vehicle to be examined by the officer or accompanying officer,
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(c) allow the officer or accompanying officer to carry out such searches of the vehicle as appear to the officer or accompanying officer to be necessary to establish—
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(i) whether any excisable products being transported in or on, or in any manner attached to, the vehicle correspond in every material respect with the description of any such products in a document referred to in paragraph (f), or
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(ii) whether anything being transported is liable to forfeiture under the law relating to excise,
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(d) furnish, within such time and in such form and manner as may be specified by the officer or accompanying officer, all such information in relation to the vehicle as may reasonably be required by the officer or accompanying officer and is in the possession or procurement of the person,
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(e) within such time and in such manner as may be specified by the officer or accompanying officer, produce and permit his or her inspection of and taking of copies of, or of extracts from, all such books and documents relating to the vehicle and any products referred to in subsection (1) (a) being transported as aforesaid as are reasonably required by the officer or accompanying officer and are in the possession or procurement of the person, and
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(f) produce to the officer or accompanying officer any accompanying document, duty document (within the meaning, in each case, of Chapter II of Part II of the Act of 1992), or other document referred to in section 111 of that Act, accompanying any excisable products being transported in or on, or in any manner attached to, the vehicle.
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(5) A person who resists, obstructs or impedes an officer or a member of the Garda Síochána in the exercise of any power conferred on the officer or member or fails or refuses to comply with a request under subsection (3) or (4) shall, without prejudice to any other penalty to which he or she may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to excise, of £1,000.
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