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HMRC internal manual

Tobacco Products Duty

Security: physical and financial: Officers powers of entry and search

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

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

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 Officer who 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.