(1) Subject to subsection (2) any officer or a police officer may arrest any person who has committed, or whom there are reasonable grounds to suspect of having committed, any offence for which he or she is liable to be arrested under any customs enactment.
(2) A person shall not be arrested for an offence by virtue of subsection (1) more than 5 years after the commission of that offence, except that where, for any reason, it was not practicable to arrest that person at the time of the commission of the offence, he or she may be arrested and proceeded against as if the offence had been committed at the time when he or she was arrested.
(3) Where by virtue of subsection (1) any person is arrested by a police officer, that police officer shall give notice of that arrest to the Comptroller.