Policy paper

Power to search vehicles or vessels under section 163 of Customs and Excise Management Act 1979

This tax information and impact note is about changes to the Customs and Excise Management Act 1979 (CEMA) power to use force to gain entry to vehicles or vessels.

Documents

Details

This measure is intended to modernise and improve powers under CEMA so that, in addition to stopping and searching a vehicle, officers have the power to use force to open a vehicle, if necessary, to seize goods liable to forfeiture and to protect the revenue.

Published 5 December 2016