Transporters of Excise Goods: Are there other legal provisions relating to revenue traders?

Yes. Sections 112 & 118A-118G of CEMA 1979 (in particular) contain provisions relatingto transporters who are revenue traders. The following is a brief summary of provisionsthat officers may need to routinely rely upon when dealing with such transporters:

s112

ss(1) enables an officer to enter premises owned or used by a revenue trader to inspect them and take account of any machinery, vehicles, vessels, utensils, goods or materials belonging to or in any way connected with the revenue trade.

s118B

ss(1) permits an officer to require a revenue trader to produce information and documents relating to any of his business activities at a place and time specified by the officer;
ss(2) allows an officer to require any person who appears to be holding the above documents to produce them;
ss(3) adds profit and loss account and balance sheet to the list of commercial documents (specified in RTAR) which an officer may require to be produced;
ss(4) permits an officer to take copies of any of the documents required to be produced; and
ss(5) allows an officer (subject to certain conditions) to remove the documents.

s118C

ss(1) allows an officer (subject to certain conditions) to enter any business premises to exercise any powers under customs and excise Acts; and
ss(2) permits an officer to enter premises which he has cause to believe are used for the import, export or supply of excise goods for the purpose of inspecting the premises and the goods.

s118G

Revenue traders who fail to comply with any requirements imposed by RTAR or under s118B CEMA are liable to civil penalties. In addition, any failure to keep records attracts daily penalties.

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