Procedures and good practice: What powers allow me to visit a trader's premises unannounced?
The following powers allow you to visit a traders premises:-
CEMA Section 118C provides powers to enter and inspect a revenue traders premisesand inspect goods.
(1) For the purpose of exercising powers under the customs &excise Acts an officer may at any reasonable time enter premises used in connection withthe carrying on of a business.
(2) Where an officer has reasonable cause to believe that anypremises are in connection with the supply, importation or exportation of goods of a classor description chargeable with a duty of excise and that any such goods are on thosepremises, he may at any reasonable time enter and inspect those premises and inspect anygoods found on them.