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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Security: physical and financial: Officers powers of entry and search

Occupiers of registered tobacco factories or stores are ‘revenue traders’ forthe purposes of section 112 of Customs and Excise Management Act (CEMA). Officers have thepower of entry to registered premises under CEMA s.112. A power of entry upon premises isalso afforded by section 118C of CEMA.

Section 112 of CEMA also permits Officers to inspect any vehicles on the premises. If thevehicles are not on the premises, Officers may use the power afforded by section 163 ofCEMA.

The right to require the production of documents is afforded by section 118B of CEMA.(Section 112 of CEMA does not extend to records or documents.)

It is an offence, under CEMA s.16(1)(a), to obstruct, hinder, molest or assault an Officerwho is exercising any of the powers referred to above.

Further guidance on the search of premises and vehicles may be found in the LE Handbook.