Which of the following is NOT a power of a Customs Officer?

• A. Board any means of transport
• B. Detain any means of transport
• C. Collect taxes on imported goods without authorization
• D. Question persons within 72 hours of arrival

Answer: (C)

Customs officers enforce import and export laws and have powers that support inspection, enforcement, and keeping the supply chain compliant. They can board ships, planes, or other transport to check documents and cargo. They can detain a vessel, vehicle, or other means of transport if there’s a need to hold it for inspection, enforcement, or to prevent smuggling. They may also question persons involved in the arrival or movement of goods within a defined time frame to gather information and ensure enforcement actions are based on solid facts.

Collecting taxes on imported goods without authorization breaks from these established processes. Duties and taxes are fixed by law and are collected through formal assessment and clearance procedures — with proper tariff schedules, documentation, and receipts. An officer cannot demand or collect taxes outside that authorized framework; doing so would be outside their powers and could constitute improper conduct. The other listed powers align with the role of inspecting and enforcing compliance, while the tax collection without authorization does not.