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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Assurance and verification: What powers do I have to look at trader's records, gain entry to a trader's place of business etc?

Some of the common powers you should be aware of are:

  • CEMA Section 118C provides powers to enter and inspect a revenue trader’s premises and inspect goods;
  • CEMA Section 118B provides powers to officers to require production of records and to take copies of records (uplift records etc.);
  • CEMA Section 118E provides the procedure for removing documents;
  • CEMA Section 158 provides us with power to require facilities and assistance whilst an officer carries out his duties; and
  • CEMA Section 163 provides power to search vehicles.