7. (1) An authorised officer may at all reasonable times enter any premises or place where he reasonably believes records relating to goods to which the intrastat system applies are kept and may require any person on those premises or in that place to produce to him the said records or such of them as he specifies and may search for, inspect and take copies of, or extracts from, the said records and may remove the said records from those premises or that place for further inspection.

(2) A person who obstructs, hinders or interferes with an authorised officer in the exercise of the powers conferred on him by paragraph (1) of this Regulation or who refuses without lawful excuse to produce to such an officer records which he is required by such an officer to produce under the said paragraph shall be guilty of an offence under these Regulations.