This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Denatured Alcohol: main contents

Control: Power of entry: Producers/distributors premises

When a producer or distributor has made entry you have the power to enter those premises and inspect all plant and articles in connection with the trader’s business. The legal basis for this is CEMA 1979, s.112 which says:

Force of Law

112(1) An officer may, subject to subsection (2) below, at any time enter upon any premises of which entry is made, or is required by or under the revenue trade provisions of the Customs and Excise Acts to be made, or any other premises owned or used by a revenue trader for the purposes of his trade and may inspect the premises and search for, examine and take account of any machinery, vehicles, vessels, utensils, goods or materials belonging to or in anyway connected with that trade.

(2) …………….. no officer shall exercise the powers conferred on him by subsection (1) above by night unless he is accompanied by a constable.