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HMRC internal manual

Denatured Alcohol: main contents

Distributors/dealers: Entry of premises

If a distributor holds or intends to hold denatured alcohol on his premises he must make entry of those premises, unless those premises are an excise warehouse. Paragraph 7.3 of Notice 473: gives further details.

The legal basis for entry of premises is as follows:

Subject Law
Requirement for a distributor to make entry of premises Denatured Alcohol Regulations 2005, Regulation 9(5)
Requirement for entry to be made in such form and manner as the Commissioners may direct Customs and Excise Management Act 1979 section 108(1)