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(1) The Authority shall establish a Customs Laboratory in accordance with the requirements of the World Customs Organisation.

(2) The functions of the Customs Laboratory shall be prescribed by Regulations.

(3) A proper officer may, on the entry of goods, or at any time afterwards, draw samples of the goods for any purpose the Commissioner-General considers necessary.

(4) The proper officer

(a) shall take an inventory of the goods, and

(b) may retain the samples taken for the period that the proper officer requires the samples.

(5) The goods may be disposed of in accordance with directives of the Commissioner-General.