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HMRC internal manual

Holding and Movement Alcohol Strategy - Unannounced Visits

From
HM Revenue & Customs
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Procedures and good practice: What powers allow me to visit a trader's premises unannounced?

The following powers allow you to visit a trader’s premises:-

CEMA Section 118C provides powers to enter and inspect a revenue trader’s 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.