CIDER03410 - Cider production: samples
The power for a HM Revenue & Customs (HMRC) officer to take samples of cider at any time for revenue control/assurance purposes is given by section 160 of the Customs and Excise Management Act 1979 (CEMA).
The power for a HM Revenue & Customs (HMRC) officer to take samples of cider at any time for revenue control/assurance purposes is given by section 160 of the Customs and Excise Management Act 1979 (CEMA).
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).