AIR3350 - Alcoholic Ingredients Relief: Law, policy and application: Power to inspect premises and take samples

Law

Power to enter and inspect premises

(1) An officer may, subject to subsection (2) below, at any time enter upon any premises of which entry is made, or is required by or under the revenue trade provisions of the customs and excise Acts to be made, or any other premises owned or used by a revenue trader for the purposes of his trade and may inspect the premises and search for, examine and take account of any machinery, vehicles, vessels, utensils, goods or materials belonging to or in any way connected with that trade.

(2)…………., no officer shall exercise the powers conferred on him by subsection (1) above by night unless he is accompanied by a constable - CEMA S112.

Policy and application

You may only enter a claimant’s premises at night if you are accompanied by a police officer.

Law

Power to take samples

(1) An officer may at any time take samples of any goods -

  • which he is empowered by the Customs and Excise Acts 1979 to examine; or
  • which are on premises where goods chargeable with any duty are manufactured, prepared or subjected to any process; or
  • which, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.

(2) Where an officer takes from any vessel, pipe or utensil on the premises of any of the following revenue traders, that is to say, a distiller, brewer for sale, producer of wine, producer of made-wine or maker of cider, a sample of any product of, or of any materials for, the manufacture of that trader -

  • the trader may, if he wishes, stir up and mix together the contents of that vessel, pipe or utensil before the sample is taken; and
  • the sample taken by the officer shall be deemed to be representative of the whole contents of that vessel, pipe or utensil.

(3) Any sample taken under this section shall be disposed of and accounted for in such manner as the Commissioners may direct - CEMA, s160.

Policy and application

This section of the law is self explanatory