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:
|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)|