Customs and Excise Management Act 1979

93 Regulation of warehouses and warehoused goods.

(A1) In their application to warehouses, this section and sections 94, 95, 97 and 98 apply only to excise warehouses. (1) The Commissioners may by regulations under this section (referred to in this Act as “warehousing regulations”)— (a) prohibit the deposit or keeping of goods in a warehouse except where the occupier of the warehouse has been approved by the Commissioners in accordance with the regulations and where such conditions as may be prescribed in relation to that occupier are satisfied; (b) otherwise regulate the deposit, keeping, securing and treatment of goods in a warehouse; (c) make provision with respect to goods which are required to be deposited in a warehouse; (d) regulate the removal of goods from a warehouse and make provision with respect to goods which have lawfully been permitted to be removed from a warehouse without payment of duty; and (e) make provision, in relation to goods which have been warehoused or are required to be deposited in a warehouse with respect to the keeping, preservation and production of records and the furnishing of information. (2) Warehousing regulations may, without prejudice to the generality of subsection (1) above, include provisions— (a) imposing or providing for the imposition under the regulations of conditions and restrictions subject to which goods may be deposited in secured in, kept in or removed from warehouse or made available there to their owner for any prescribed purpose; (b) requiring goods deposited in warehouse to be produced to or made available for inspection by an officer on request by him; (c) permitting the carrying out on warehoused goods of such operations as may be prescribed by or allowed under the regulations in such manner and subject to such conditions and restrictions as may be imposed by or under the regulations; (d) for determining, for the purpose of charging or securing the payment of duty, the duties of customs or excise and the rates thereof to be applied to warehoused goods (other than goods falling within section 92(2)(b) above) and in that connection— (i) for determing the time by reference to which warehoused goods are to be classified; (ii) for determining the time at which warehoused goods are to be treated as having been removed from warehouse; (iii) for ascertaining the quantity which is to be taken as the quantity of warehoused goods; (da) providing for all or any prescribed purposes of the customs and excise Acts— (i) for goods to be treated as warehoused where in a prescribed case they are in the custody or under the control of an approved occupier of a warehouse; and (ii) for goods to be treated, at such times before the excise duty point for those goods as may be prescribed or as may be determined under the regulations, as goods which are required to be deposited in a warehouse; (db) providing for the revocation of the approval under regulations of any occupier of a warehouse and applying, with modifications, any of the provisions of section 98 below in relation to such a revocation or to cases where such an approval is not renewed; (e) enabling the Commissioners to allow goods to be removed from warehouse without payment of duty in such circumstances and subject to such conditions as they may determine; (ee) providing that goods which are required to be deposited in a warehouse, or which have been lawfully permitted to be removed from a warehouse without payment of duty, are to be treated as if, for all or any prescribed purposes of the customs and excise Acts, they were warehoused; (f) permitting goods to be destroyed or abandoned to the Commissioners without payment of customs duty in such circumstances and subject to such conditions as they may determine. (fa) requiring goods which are required to be deposited in a warehouse or which have lawfully been permitted to be removed from a warehouse without payment of duty to be accompanied by such documents in such form and containing such particulars as may be prescribed; (fb) imposing or providing for the imposition under the regulations of requirements on persons concerned in any prescribed respect with the carriage of such goods to keep and preserve the documents that are required to accompany the goods; (fc) imposing or providing for the imposition under the regulations of requirements on a person so concerned to produce or cause to be produced any documents which are required to accompany any goods by virtue of paragraph (fa) above to an officer when required to do so for the purpose of allowing the officer to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period; (g) imposing or providing for the imposition under the regulations of requirements on the occupier of a warehouse or the proprietor of goods in a warehouse or goods which have been in or are required to be deposited in a warehouse to keep and preserve such records as may be prescribed relating to his occupation of the warehouse or proprietorship of the goods; (h) imposing or providing for the imposition under the regulations of requirements on such an occupier or proprietor to preserve all other records kept by him for the purposes of any relevant business or activity, except any records which (or records of a class which) the Commissioners specify as not needing preservation; (j) imposing or providing for the imposition under the regulations of requirements on such an occupier or proprietor to produce or cause to be produced any records which he has been required to preserve by virtue of paragraph (g) or (h) above to an officer when required to do so for the purpose of allowing the officer to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period; (k) imposing or providing for the imposition under the regulations of requirements on such an occupier or proprietor to furnish the Commissioners with any information relating to any relevant business or activity which they specify as information which they think it is necessary or expedient for them to be given for the protection of the revenue; (l) allowing a requirement to preserve any records which has been imposed by virtue of paragraph (h) above to be discharged by the preservation in a form approved by the Commissioners of the information contained in the records. and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient for the protection of the revenue. In this subsection “relevant business or activity” means, in relation to an occupier or proprietor, any business or activity of his which includes occupation of a warehouse or (as the case may be) proprietorship of goods in a warehouse or goods which have been in or are required to be deposited in a warehouse, where the goods are of a kind in which the proprietor trades or deals. (2A) Where any documents or records removed under the powers conferred by subsection (2)(fc) or (j)above are lost or damaged the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents or records. (3) Warehousing regulations may make different provision for different cases, including different provision for different occupiers or descriptions of occupier, for warehouses or parts of warehouses of different descriptions or for goods of different classes or descriptions or of the same class or description in different circumstances. (4) Warehousing regulations may make provision about the removal of goods from one warehouse to another or from one part of a warehouse to another part or for treating goods remaining in a warehouse as if, for all or any prescribed purposes of the customs and excise Acts, they had been so removed; and regulations about the removal of goods may, for all or any prescribed purposes of those Acts, include provision for treating the goods as having been warehoused or removed from warehouse (where they would not otherwise be so treated). (5) Warehousing regulations made by virtue of paragraph (a) or (c) of subsection (2) above may also provide for the forfeiture of goods in the event of non-compliance with any condition or restriction imposed by virtue of that paragraph or in the event of the carrying out of any operation on warehoused goods which is not by virtue of the said paragraph (c) permitted to be carried out in warehouse. (5A) Warehousing regulations made by virtue of any of paragraphs (fa) to (fc) or (g) to (j) of subsection (2) above may also provide for the forfeiture of the goods in question in the event of any contravention of, or non-compliance with, any requirements imposed by or under the regulations with respect to any documents or records relating to prescribed goods. (6) If any person fails to comply with any warehousing regulation or with any condition restriction or requirement imposed under a warehousing regulation his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).. (7) In this section— (a) “prescribed” means prescribed by warehousing regulations; (b) references to goods which are required to be deposited in a warehouse are references to goods which have been entered for warehousing on importation, which have been removed from a producer’s premises for warehousing without payment of duty which are to be warehoused on drawback or which are otherwise to be treated by virtue of subsection (2)(da)(ii) above as goods which are required to be deposited in a warehouse.

94 Deficiency in warehoused goods.

(1) . . . , this section applies where goods have been warehoused and, before they are lawfully removed from warehouse in accordance with a proper clearance thereof, they are found to be missing or deficient. (2) ... (3) In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may . (a) require the occupier of the warehouse or the proprietor of the goods to pay immediately any duty, other than excise duty, chargeable or deemed under warehousing regulations to be chargeable on the relevant goods or, in the case of goods warehoused on drawback which could not lawfully be entered for home use, an amount equal to any drawback or allowance of such duty paid in respect of the relevant goods; (b) assess, as being excise duty due from the occupier of the warehouse or the proprietor of the goods, the excise duty chargeable or deemed under warehousing regulations to be chargeable on the relevant goods or, in the case of goods warehoused on drawback which could not lawfully be entered for home use, an amount equal to any drawback or allowance of excise duty paid in respect of the relevant goods. (3A) Where the Commissioners make an assessment under subsection (3)(b) above they shall notify the person assessed or his representative accordingly. (4) If, on the written demand of an officer, the occupier of the warehouse or the proprietor of the goods refuses to pay any sum which he is required to pay under subsection (3)(a) above he shall in addition be liable on summary conviction to a penalty of double that sum. (4A) If— (a) the occupier of the warehouse or the proprietor of the goods refuses to pay any amount of excise duty to which he has been assessed under subsection (3)(b) above, and (b) the conditions set out in subsection (4B) below are fulfilled, he shall be liable on summary conviction to a penalty of double that amount. (4B) The conditions are that— (a) the period of 30 days for accepting an offer of review under section 15C of the Finance Act 1994 or for appealing against the decision under section 16 of that Act has expired; (b) on any review under Chapter II of Part I of that Act the Commissioners’ decision (“the original decision”) in relation to the assessment has been confirmed (or treated as confirmed by virtue of section 15F(8) of that Act), or confirmed subject only to a reduction in the amount of duty due under the assessment; and (c) the final result of any appeal under section 16 of that Act, or of any further appeal, is that the original decision has been confirmed, subject only to any reduction in the amount of duty due under the assessment; and “final result” means the result of the last of any such appeals, against which no appeal may be made (whether because of expiry of time or for any other reason). (4C) Where the amount of excise duty due under subsection (3)(b) above is reduced in consequence of a review or appeal, the penalty to which the person assessed is liable under subsection (4A) above shall be a penalty of double the reduced amount. (5) This section has effect without prejudice to any penalty or forfeiture incurred under any other provision of the customs and excise Acts. (5A) In this section “the relevant goods” means the missing goods or the whole or any part of the deficiency, as the Commissioners see fit. (6) The preceding provisions of this section so far as they have effect for- (a) fixing the excise duty point for any goods chargeable with a duty of excise; or (b) determining the person on whom any liability to pay any such duty is to fall, shall have effect subject to the provisions of any regulations under section 1 of the Finance (No. 2) Act 1992; and accordingly, the power to make regulations under that section shall include power, for the purposes of, or in connection with, the making of any provision falling within paragraph (a) or (b) above, to modify any of the preceding provisions of this section and the provisions of section 95 below.

95 Deficiency in goods occurring in course of removal from warehouse without payment of duty.

(1) Where any goods have been lawfully permitted to be taken from a warehouse without payment of duty for removal to another warehouse or to some other place, section 94 above shall, subject to subsection (2) below and to any such regulations as are mentioned in subsection (6) of that section, have effect in relation to those goods in the course of that removal as if those goods were still in warehouse. (1A) Subsection (1) applies in relation to goods that are alcoholic products as if references, in that subsection and in section 94, to a “warehouse” included references to premises in respect of which a person is authorised, under section 82 of the Finance (No. 2) Act 2023, to hold alcoholic products without payment of duty (and references to “warehoused” are to be construed accordingly). (1B) Subsection (1) applies (as modified by subsection (1A)) in relation to alcoholic products on which alcohol duty has been remitted as it applies to alcoholic products lawfully permitted to be taken from premises as mentioned in that subsection. (2) In its application in relation to any goods by virtue of subsection (1) , (1A) or (1B) above, section 94 above shall have effect as if the following provisions were omitted, namely— (a) (b) the references in subsections (3) , (4) and (4A) to the occupier of the warehouse.

96 Deficiency in certain goods moved by pipe-line.

(1) This section applies where goods of any of the following descriptions, that is to say— (a) goods which are chargeable with a duty which has not been paid; (b) goods on which duty has been repaid or remitted in whole or in part; and (c) goods on which drawback has been paid, are moved by pipe-line, or notified to the proper officer as being goods to be moved by pipe-line, and are at any time thereafter found to be missing or deficient. (2) In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the Commissioners may . (a) require the owner of the pipe-line or the proprietor of the goods to pay immediately any duty, other than excise duty, unpaid or repaid on the relevant goods or, as the case may be, an amount equal to any drawback of such duty paid on the relevant goods; (b) assess, as being excise duty due from the owner of the pipe-line or the proprietor of the goods, the excise duty unpaid or repaid on the relevant goods or, as the case may be, an amount equal to any drawback of excise duty paid on the relevant goods. (2A) Where the Commissioners make an assessment under subsection (2)(b) above they shall notify the person assessed or his representative accordingly. (3) If, on the written demand of an officer, any person refuses to pay any sum which he is required to pay under subsection (2)(a) above he shall in addition be liable on summary conviction to a penalty of double that sum. (3A) If— (a) any person refuses to pay any amount of excise duty to which he has been assessed under subsection (2)(b) above, and (b) the conditions set out in paragraphs (a) to (c) of section 94(4B) above (exhaustion of opportunities for review and appeal) are fulfilled, he shall be liable on summary conviction to a penalty of double that amount. (3B) Where the amount of excise duty due under subsection (2)(b) above is reduced in consequence of a review or appeal, the penalty to which the person assessed is liable under subsection (3A) above shall be a penalty of double the reduced amount. (4) For the purposes of this section any absence or deficiency in the case of goods moved by a pipe-line used for the importation or exportation of goods shall be deemed to have taken place within the United Kingdom unless the contrary is shown. (5) This section has effect without prejudice to any penalty or forfeiture incurred under any other provision of the customs and excise Acts. (5A) In this section “the relevant goods” means the missing goods or the whole or any part of the deficiency, as the Commissioners see fit. (6) The preceding provisions of this section so far as they have effect for— (a) fixing the excise duty point for any goods chargeable with a duty of excise; or (b) determining the person on whom any liability to pay any such duty is to fall, shall have effect subject to the provisions of any regulations under section 1 of the Finance (No. 2) Act 1992; and, accordingly, the power to make regulations under that section shall include power, for the purposes of, or in connection with, the making of any provision falling within paragraph (a) or (b) above, to modify any of the preceding provisions of this section.

97 Restriction on compensation for loss or damage to goods in, or for removal of goods from warehouse or pipe-line.

(1) This section applies to— (a) any loss or damage caused to goods while in a warehouse or pipe-line; and (b) any unlawful removal of goods from a warehouse or pipe-line. (2) Subject to subsection (3) below, no compensation shall be payable by, and no action shall lie against, the Commissioners or any officer acting in the execution of his duty for any loss or damage to which this section applies or for any unlawful removal to which this section applies. (3) If any goods in a warehouse or pipe-line are destoyed, stolen or unlawfully removed by or with the assistance or connivance of an officer and that officer is convicted of the offence, then, except where the proprietor of the goods or the occupier of the warehouse or, as the case may be, the owner of the pipe-line was a party to the offence, the Commissioners shall pay compensation for any loss caused by any such destruction, theft or removal. (4) Where compensation is payable by virtue of subsection (3) above then, notwithstanding any provision of the Customs and Excise Acts 1979, no duty shall be payable on the goods by the proprietor of the goods or by the occupier of the warehouse or, as the case may be, the owner of the pipe-line, and any sum paid by way of duty on those goods by any of those persons before the conviction shall be repaid.

98 Procedure on warehouse ceasing to be approved.

(1) Where the Commissioners intend to revoke or not to renew their approval of a warehouse, they shall, not later than the beginning of the prescribed period ending with the date when the revocation is to take effect or the approval is due to expire, as the case may be, give notice of their intention, specifying therein the said date and, unless the notice has been withdrawn or extended, the warehouse shall cease to be approved on that date. (2) the notice shall be given in writing and shall be deemed to have been served on all persons interested in any goods then deposited in that warehouse, or permitted under the Customs and Excise Acts 1979 to be so deposited between the date of the giving of the notice and the date specified therein, if addressed to the occupier of, and left at, the warehouse. (3) If after the date on which the warehouse ceases to be approved any goods not duly cleared still remain in the former warehouse— (a) they may be taken by an officer to a Queen’s warehouse and, without prejudice to section 99(3) below, if they are not cleared from it within one month may be sold; or (b) if the Commissioners so allow, they may remain in the former warehouse and if they are not cleared from it within one month may be sold. (3A) Where in accordance with paragraph (b) above goods remain in the warehouse after the revocation or expiry of the Commissioners’ approval— (a) subsection (6) and (7) of section 99 below shall apply to them as if they were deposited in a Queen’s warehouse under the Customs and Excise Acts 1979; and (b) sections 93, 94, 95 and 97 above and section 100 below shall apply and any security given by bond or otherwise and any condition imposed by or under the customs and excise Acts shall continue to have effect, as if the former warehouse were still a warehouse. (4) In this section “the prescribed period” means the period of 3 months.

99 Provisions as to deposit in Queen’s warehouse.

(1) The following provisions of this section shall have effect in relation to any goods which are deposited in a Queen’s warehouse under or by virtue of any provision of the Customs and Excise Acts 1979 or Part 1 of the Taxation (Cross-border Trade) Act 2018. (2) Such rent shall be payable while the goods are deposited as may be fixed by the Commissioners. (3) If the goods are of a combustible or inflammable nature or otherwise of such a character as to require special care or treatment— (a) they shall, in addition to any other charges payable thereon, be chargeble with such expenses for securing, watching and guarding them as the Commissioners see fit; (b) neither the Commissioners nor any officer shall be liable to make good any damage which the goods may have sustained; and (c) if the proprietor of the goods has not cleared them within a period of 14 days from the date of deposit, they may be sold by the Commissioners; but, in the case of goods deposited by virtue of section 40(2) above, paragraph (c) above shall only apply if the goods are of a combustible or inflammable nature. (4) Save as permitted by or under the Customs and Excise Acts 1979 or Part 1 of the Taxation (Cross-border Trade) Act 2018, the goods shall not be removed from the warehouse until— (a) any duty chargeable thereon has been paid; and (b) any charges in respect thereof— (i) for their removal to the warehouse, and (ii) under subsections (2) and (3) above, have been paid ...; and (c) the requirements made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 have been complied with. (5) The officer having the custody of the goods may refuse to allow them to be removed until it is shown to his satisfaction that any freight charges due thereon have been paid. (6) If the goods are sold under or by virtue of any provision of the Customs and Excise Acts 1979 or Part 1 of the Taxation (Cross-border Trade) Act 2018, the proceeds of sale shall be applied— (a) first, in paying any duty chargeable on the goods; (b) secondly, in defraying any such charges as are mentioned in subsection (4) above; and (c) thirdly, in defraying any charges for freight; and if the person who was immediately before the sale the proprietor of the goods makes application in that behalf the remainder, if any, shall be paid over to him. (7) When the goods are authorised to be sold under or by virtue of any provision of the Customs and Excise Acts 1979 or Part 1 of the Taxation (Cross-border Trade) Act 2018 but cannot be sold— (a) if the goods are to be exported, for a sum sufficient to make the payment mentioned in paragraph (b) of subsection (6) above; or (b) in any other case, for a sum sufficient to make the payments mentioned in paragraphs (a) and (b) of that subsection, the Commissioners may destroy the goods.

100 General offences relating to warehouses and warehoused goods.

(1) Any person who, except with the authority of the proper officer or for just and sufficient cause, opens any of the doors or locks of a warehouse or Queen’s warehouse or makes or obtains access to any such warehouse or to any goods warehoused therein shall be liable on summary conviction to a penalty of level 5 on the standard scale£20,000 and may be detained. (2) Where— (a) any goods which have been declared for a storage procedure or entered for warehousing or are otherwise required to be deposited in a warehouse are taken into the warehouse without the authority of, or otherwise than in accordance with any directions given by, the proper officer; or (b) save as permitted by the Customs and Excise Acts 1979 or by or under warehousing regulations, any goods which have been declared for a storage procedure or entered for warehousing or are otherwise required to be deposited in a warehouse are removed without being duly warehoused or are otherwise not duly warehoused; or (c) any goods which have been deposited in a warehouse or Queen’s warehouse are unlawfully removed therefrom or are unlawfully loaded into any vehicle for removal or for exportation or use as stores; or (d) any goods are concealed at a time before they are warehoused when they have been declared for a storage procedure or entered for warehousing or are otherwise required to be deposited in a warehouse or when they are required to be in the custody or under the control of the occupier of a warehouse; or (e) any goods which have been lawfully permitted to be removed from a warehouse or Queen’s warehouse without payment of duty for any purpose are not duly delivered at the destination to which they should have been taken in accordance with that permission, those goods shall be liable to forfeiture. (3) If any person who took, removed, loaded or concealed any goods as mentioned in subsection (2) above did so with intent to defraud Her Majesty of any duty chargeable thereon or to evade any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, he shall be guilty of an offence under this subsection and may be detained. (4) A person guilty of an offence under subsection (3) above shall be liable— (a) on summary conviction, to a penalty of the prescribed sum £20,000 or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or (b) on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding 14 years, or to both. (5) In this section “warehouse”, except in the expression “Queen’s warehouse”, means a customs warehouse or an excise warehouse.

100A Designation of free zones.

(1) The Treasury may by order designate any area in the United Kingdom as a special area for customs purposes. (2) An area so designated shall be known as a “free zone”. (3) An order under subsection (1) above— (a) shall have effect for such period as shall be specified in the order; (b) may be made so as to take effect, in relation to the area or any part of the area designated by a previous order under this section, on the expiry of the period specified in the previous order; (c) shall appoint one or more persons as the responsible authority or authorities for the free zone; (d) may impose on any responsible authority such conditions or restrictions as may be specified; and (e) may be revoked if the Commissioners are satisfied that there has been a failure to comply with any condition or restriction. (4) The Treasury may by order— (a) from time to time vary— (i) the conditions or restrictions imposed by a designation order; or (ii) with the agreement of the responsible authority, the area designated; or (b) appoint one or more persons as the responsible authority or authorities for a free zone either in addition to or in substitution for any person appointed as such by a designation order. (5) In this Act “designation order” means an order made under subsection (1) above. (6) Any order under this section shall be made by statutory instrument.

100B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

100C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

100D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

100E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

100F Powers of search.

(1) Any person entering or leaving a free zone shall answer such questions as any officer may put to him with respect to any goods and shall, if required by the officer, produce those goods for examination at such place as the Commissioners may direct. (2) At any time while a vehicle is entering or leaving a free zone, any officer may board the vehicle and search any part of it. (3) Any officer may at any time enter upon and inspect a free zone and all buildings and goods within the zone.

100G Registered excise dealers and shippers.

(1) For the purpose of administering, collecting or protecting the revenues derived from duties of excise, the Commissioners may by regulations under this section (in this Act referred to as “registered excise dealers and shippers regulations”)— (a) confer or impose such powers, duties, privileges and liabilities as may be prescribed in the regulations upon any person who is or has been a registered excise dealer and shipper; and (b) impose on persons other than registered excise dealers and shippers, or in respect of any goods of a class or description specified in the regulations, such requirements or restrictions as may by or under the regulations be prescribed with respect to registered excise dealers and shippers or any activities carried on by them. (2) The Commissioners may approve, and enter in a register maintained by them for the purpose, any revenue trader who applies for registration under this section and who appears to them to satisfy such requirements for registration as they may think fit to impose. (3) In the customs and excise Acts “registered excise dealer and shipper” means a revenue trader approved and registered by the Commissioners under this section. (4) The Commissioners may approve and register a person under this section for such periods and subject to such conditions or restrictions as they may think fit or as they may by or under the regulations prescribe. (5) The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval or registration of any person under this section. (6) The regulations may make provision for treating revenue traders as approved and registered under this section in cases where they are members of a group of companies (within the meaning of the regulations) which is approved and registered in accordance with the regulations.

100H Registered excise dealers and shippers regulations.

(1) Without prejudice to the generality of section 100G above, registered excise dealers and shippers regulations may, in particular, make provision— (a) regulating the approval and registration of persons as registered excise dealers and shippers and the variation or revocation of any such approval or registration or of any condition or restriction to which such an approval or registration is subject; (b) regulating any activities carried on by or for a registered excise dealer and shipper and, in particular, the importation, exportation, buying, selling, loading, unloading, delivery, movement, holding, deposit, security, treatment or removal of, or the carrying out of operations on, or the effecting of any other transaction relating to, any goods of a class or description subject to a duty of excise; (c) authorising a registered excise dealer and shipper to carry out or arrange for the carrying out of any prescribed activity falling within paragraph (b) above in relation to goods chargeable with a duty of excise which has not been paid, but subject to prescribed conditions or restrictions and to prescribed requirements for the payment of the unpaid duty; (d) exempting registered excise dealers and shippers from compliance with such provisions made by or under the customs and excise Acts as may be prescribed, or applying such provisions in relation to registered excise dealers and shippers with prescribed modifications or adaptations, or applying in relation to registered excise dealers and shippers such substitute provisions as may be prescribed in place of any such provisions; (e) requiring, except as otherwise permitted by the Commissioners, goods which are subject to a duty of excise that has not been paid and which are not consigned to an excise warehouse— (i) to be consigned to a registered excise dealer and shipper; and (ii) to be accompanied by such documents in such form and such manner and containing such particulars as may be prescribed; (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (g) for securing and collecting any duty of excise on goods which have been or may be the subject of a transaction involving a registered excise dealer and shipper; (h) for determining, in relation to goods which are the subject of a transaction involving a registered excise dealer and shipper, the duties of excise chargeable on those goods and the rates of those duties and, in that connection, the method of charging the duties; (j) permitting payment of excise duty by a registered excise dealer and shipper to be deferred, subject to compliance with prescribed conditions; (k) for relieving registered excise dealers and shippers from liability to pay excise duty on goods in prescribed circumstances; (l) for cases where a registered excise dealer and shipper acts as agent for some other person (whether a registered excise dealer and shipper or not); (m) requiring registered excise dealers and shippers to keep and make available for inspection such records relating to their activities as such as may be prescribed; (ma) imposing requirements with respect to, or to the production of, the documents required to accompany goods which are the subject of a transaction involving a registered excise dealer and shipper on any person concerned in any prescribed respect with the carriage of those goods, or providing for the imposition under the regulations of any such requirements; (n) for goods in the United Kingdom which are liable to a duty of excise which has not been paid to be subject to forfeiture for any breach of— (i) registered excise dealers and shippers regulations, so far as relating to goods chargeable with a duty of excise which has not been paid, or (ii) any condition or restriction imposed by or under any such regulations so far as so relating. (p) authorised by section 24AA of the Hydrocarbon Oil Duties Act 1979 (regulation of traders in controlled oil). (2) Registered excise dealers and shippers regulations may make different provision for persons or goods of different classes or descriptions, for different circumstances and for different cases. (3) In this section “prescribed” means prescribed in registered excise dealers and shippers regulations or prescribed by the Commissioners under any such regulations.

100J Contravention of regulations etc.

If any person contravenes any provision of registered excise dealers and shippers regulations or fails to comply with any condition or restriction which the Commissioners impose upon him under section 100G above or by or under any such regulations, his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes any provision of any such regulations, or fails to comply with any such condition or restriction, shall be liable to forfeiture..

101 Excise licences.

(1) An excise licence shall be in such form and contain such particulars as the Commissioners may direct and, subject to the provisions of any enactment relating to the licence or trade in question, may be granted by the proper officer on payment of any appropriate duty. (2) An excise licence for the carrying on of a trade shall be granted in respect of one set of premises only, but a licence for the same trade may be granted to the same person in respect of each of two or more sets of premises. (3) Where an excise licence trade is carried on at any set of premises by two or more persons in partnership, then, subject to the provisions of any enactment relating to the licence or trade in question, not more than one licence shall be required to be held by those persons in respect of those premises at any one time. (4) Without prejudice to any other requirement as to the production of licences contained in the Customs and Excise Acts 1979 or made by regulations under section 45 of the Taxation (Cross-border Trade) Act 2018, if any person who is the holder of an excise licence to carry on any trade or to manufacture or sell any goods fails to produce his licence for examination within one month after being so requested by an officer his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)..

102 Payment for excise licences by cheque.

(1) Any government department or local authority having power to grant an excise licence may, if they think fit, grant the licence upon receipt of a cheque for the amount of any dutypayable thereon. (2) Where a licence is granted to any person on receipt of a cheque and the cheque is subsequently dishonoured, the licence shall be void as from the time when it was granted, and the department or authority who granted it shall send to that person, by letter sent by registered post or the recorded delivery service and addressed to him at the address given by him when applying for the licence, a notice requiring him to deliver up the licence within the period of 7 days from the date when the notice was posted. (3) If a person who has been required under subsection (2) above to deliver up a licence fails to comply with the requirement within the period mentioned in that subsection he shall be liable on summary conviction to a penalty of the following amount, that is to say— (a) where the licence is a gaming licence ..., a penalty of level 5 on the standard scale£20,000; (aa) where the licence is a licence under the Vehicle Excise and Registration Act 1994, a penalty of whichever is the greater of— (i) level 3 on the standard scale, or (ii) an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months. (b) in any other case, a penalty of level 3 on the standard scale.

103 Renewal of excise licences.

(1) Subject to subsection (2) below, where a person who has taken out an excise licence issuable annually in respect of any trade takes out a fresh licence in respect of that trade for the next following licence year, then, subject to the provisions of any enactment relating to the licence or trade in question, the fresh licence shall bear the date of the day immediately following that on which the previous licence expires. (2) Where an application for the fresh licence is made after the day on which the previous licence expires or such later day as the Commissioners may in any case allow, the licence shall bear the date of the day when the application is made.

104 Transfer and removal of excise licence trades and licences.

(1) Subject to any provision of the Customs and Excise Acts 1979 or of any other enactment relating to the licence or trade in question, where the holder of an excise licence to carry on any trade dies, or where the holder of such a licence in respect of premises specified therein leaves those premises, the proper officer may transfer that licence in such manner as the Commissioners may direct, without any additional payment, to some other person for the remainder of the period for which the licence was granted. (2) Subject to any such provision as aforesaid, where any person who holds an excise licence in respect of any premises removes his trade to other premises on which it may be lawfully carried on, the proper officer may authorise in such manner as the Commissioners may direct the carrying on, without any additional payment other than any required to be paid by subsection (3) below, of that trade on those other premises for the remainder of the period for which the licence was granted. (3) Where, in a case falling within subsection (2) above, the amount of any duty payable on the grant of the licence was determined by reference to the annual value of the premises in respect of which it was granted and would have been greater if the licence had originally been granted in respect of the premises to which the trade is removed, such additional sum shall be payable as bears the same proportion to the difference as the remainder of the period for which the licence was granted bears to a year. (4) Notwithstanding anything in subsections (1) to (3) above, where by any other enactment relating to the licence or trade in question the authorisation of any court or other authority or the production of any certificate is required for such a transfer or removal of an excise licence trade as is mentioned in this section, no transfer or removal, of an excise licence to carry on that trade shall be granted unless it is shown to the satisfaction of the proper officer that the authorisation or certificate has been granted.

105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

107 Power to require person carrying on excise licence trade to display sign.

(1) The Commissioners may require any person holding an excise licence to carry on any trade to affix to and maintain on the premises in respect of which the licence is granted, in such form and manner and containing such particulars as they may direct, a notification of the person to whom and the purpose for which the licence is granted. (2) If any person contravenes or fails to comply with any requirement made or direction given under this section his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). (3) If any person not duly licensed to carry on an excise licence trade affixes to any premises any sign or notice purporting to show that he is so licensed his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

108 Making of entries.

(1) Where by or under the revenue trade provisions of the customs and excise Acts any person is required to make entry of any premises or article— (a) the entry shall be made in such form and manner and contain such particulars; and (b) the premises or article shall be, and be kept, marked in such manner, as the Commissioners may direct. (2) No entry shall be valid unless the person by whom it was made— (a) had at the time of its making attained the age of 18 years; and (b) was at that time and is for the time being a true and real owner of the trade in respect of which the entry was made. (3) Where any person required to make entry is a body corporate— (a) the entry shall be signed by a director, general manager, secretary or other similar officer of the body and, except where authority for that person to sign has been given under the seal of the body, shall be made under that seal; and (b) both the body corporate and the person by whom the entry is signed shall be liable for all duties charged in respect of the trade to which the entry relates. (4) If any person making entry of any premises or article contravenes or fails to comply with any direction of the Commissioners given under this section with respect thereto, his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

109 New or further entries of same premises.

(1) The Commissioners may at any time, by notice in writing to the person by whom any existing entry was signed addressed to him at any premises entered by him, require a new entry to be made of any premises or article to which the existing entry relates, and the existing entry shall, without prejudice to any liability incurred, become void at the expiration of 14 days from the delivery of the notice. (2) Save as permitted by the Commissioners and subject to such conditions as they may impose, no premises or article of which entry has been made by any person shall, while that entry remains in force, be entered by any other person for any purpose of the revenue trade provisions of the customs and excise Acts, and any entry made in contravention of this subsection shall be void. (3) Where the person by whom entry has been made of any premises absconds or quits possession of the premises and discontinues the trade in respect of which the entry was made, and the Commissioners permit a further entry to be made of the premises by some other person, the former entry shall be deemed to have been withdrawn and shall be void.

110 Proof as to entries.

For the purpose of any proceedings before any court, if any question arises as to whether or not entry under the revenue trade provisions of the customs and excise Acts has been made by any person, or of any premises or article, or for any purpose, then— (a) if a document purporting to be an original entry made by the person, or of the premises or article, or for the purpose, in question is produced to the court by an officer, that document shall, until the contrary is proved, be sufficient evidence that the entry was so made; and (b) if the officer in whose custody any such entry, if made, would be gives evidence that the original entries produced by him to the court constitute all those in his custody and that no such entry as is in question is among them, it shall be deemed, until the contrary is proved, that no such entry has been made.

111 Offences in connection with entries.

(1) If any person uses for any purpose of his trade any premises or article required by or under the revenue trade provisions of the customs and excise Acts to be entered for that purpose without entry having been duly made thereof, his use of the premises or article shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and anysuch article and any goods found on any such premises or in any such article shall be liable to forfeiture. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

112 Power of entry upon premises, etc. of revenue traders.

(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) Except in the case of such traders as are mentioned in subsection (3) below, no officer shall exercise the powers conferred on him by subsection (1) above by night unless he is accompanied by a constable. (3) Where any such premises as are mentioned in subsection (1) above are those of a a person who produces alcoholic products or vaping products, or an occupier of an excise warehouse, and an officer, after having demanded admission into the premises and declared his name and business at the entrance thereof, is not immediately admitted, that officer and any person acting in his aid may, subject to subsection (4) below, break open any door or window of the premises or break through any wall thereof for the purpose of obtaining admission. (4) No officer or person acting in his aid shall exercise the powers conferred on him by subsection (3) above by night unless he is accompanied by a constable. (5) Subsection (1) above applies to vehicles, ... hovercraft or structures in or from which tobacco products or vaping products are sold or dealt in or alcoholic products are sold by retail as it applies to premises. (6) This section applies to the occupier of a refinery as it applies to a person who produces alcoholic products, whether or not the occupier is a revenue trader. (7) For the purposes of subsection (1)— (a) it does not matter if the premises in question are owned or used partly for the purposes of the trade and partly for other purposes (including as a dwelling), but (b) the officer may not enter or inspect any part of the premises that is used solely as a dwelling. (8) Premises used to hold or store anything for the purposes of a revenue trader's trade are taken to be used by the revenue trader for the purposes of that trade, regardless of who owns or occupies the premises.

112A Section 112: supplementary powers

(1) The power in section 112(1) includes power to inspect any business documents that are on the premises. (2) “Business documents” means documents (or copies of documents) that relate to the carrying on of the revenue trader's trade, whether or not ones that a person may be required to produce under section 118B. (3) Subsections (4) to (8) of section 118B apply to documents inspected under section 112(1) as they apply to documents produced under section 118B. (4) The power in section 112(1) also includes power— (a) to mark items that have been examined or inspected, and anything containing such items, for the purpose of indicating that they have been examined or inspected, and (b) to obtain and record information (whether electronically or otherwise) relating to the premises, items and documents that have been examined or inspected.

113 Power to search for concealed pipes, etc.

(1) If an officer has reasonable grounds to suspect that any secret pipe or other means of conveyance, cock, vessel or utensil is kept or used by a revenue trader to whom this section applies, that officer may, subject to subsection (2) below, at any time, break open any part of the premises of that trader and forcibly enter thereon and so far as is reasonably necessary break up the ground in or adjoining those premises or any wall thereof to search for that pipe or other means of conveyance, cock, vessel or utensil. (2) No officer shall exercise the powers conferred on him by subsection (1) above by night unless he is accompanied by a constable. (3) If the officer finds any such pipe or other form of conveyance leading to or from the trader’s premises, he may enter any other premises from or into which it leads, and so far as is reasonably necessary break up any part of those other premises to trace its course, and may cut it away and turn any cock thereon, and examine whether it conveys or conceals any goods chargeable with a duty of excise, or any materials used in the manufacture of such goods, in such manner as to prevent a true account thereof from being taken. (4) Every such pipe or other means of conveyance, cock, vessel or utensil as aforesaid, and all goods chargeable with a duty of excise or materials for the manufacture of such goods found therein, shall be liable to forfeiture . . .. (5) If any damage is done in any such search as aforesaid and the search is unsuccessful, the Commissioners shall make good the damage. (6) The revenue traders to whom this section applies are persons who produce alcoholic products or vaping products. (7) This section also applies to the occupier of a refinery as it applies to the traders mentioned in subsection (6) above, whether or not the occupier is a revenue trader.

114 Power to prohibit use of certain substances in exciseable goods.

(1) If it appears to the satisfaction of the Commissioners that any substance , product or liquid is used, or is capable of being used, in the manufacture or preparation for sale of any goods chargeable, as goods manufactured or produced in the United Kingdom, with a duty of excise, and that that substance , product or liquid is of a noxious or detrimental nature or, being a chemical or artificial extract or product, may affect prejudicially the interests of the revenue, the Commissioners may by regulations prohibit the use of that substance , product or liquid in the manufacture or preparation for sale of any goods specified in the regulations. (2) If while any such regulations are in force any person knowingly uses a substance , product or liquid thereby prohibited in the manufacture or preparation for sale of any goods specified in the regulations his use of that substance , product or liquid in that manner shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); but section 10 of that Act (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of this subsection. (3) Any substance , product or liquid the use of which is for the time being prohibited by any such regulations found in the possession of any person licensed for the manufacture or sale of any goods specified in the regulations, and any goods in the manufacture or preparation of which any substance, product or liquid has been used contrary to any such prohibition, shall be liable to forfeiture.

115 Power to keep specimen on premises of revenue traders.

(1) The proper officer may place and leave on the premises of a revenue trader a specimen, that is to say, a document in which may be entered any particulars relating to the trader’s trade from time to time recorded by that or any other officer. (2) Any such specimen shall be deposited at some place on premises entered by the trader where convenient access may be had thereto at any time by the trader and by any officer, and any officer may at any time remove the specimen and deposit a new one in its place. (3) Where any charge of duty made by an officer upon a trader is not recorded in a specimen, the officer shall, if so required in writing by the trader at the time when the officer takes his account for the purpose of charging duty, give to the trader a copy of the charge in writing under his hand. (4) If the revenue trader removes, conceals, withholds, damages or destroys a specimen, or alters, defaces, or obliterates any entry therein, his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).. (5) For the purposes of subsection (4) above and without prejudice to section 10(1) of the Finance Act 1994 (exception for cases of reasonable excuse), conduct by an employee of the revenue trader or by any other person entitled to act on the trader’s behalf in connection with his trade shall be deemed to be conduct by that trader except in so far as he took all reasonable steps to prevent it.

116 Payment of excise duty by revenue traders.

(1) Every revenue trader shall pay any duty of excise payable in respect of his trade at or within such time, at such place and to such person as the Commissioners may direct whether or not payment of that duty has been secured by bond or otherwise. (2) If any duty payable is not paid in accordance with subsection (1) above, it shall be paid on demand made by the Commissioners either to the trader personally or by delivering the demand in writing at his place of abode or business. (3) If any duty is not paid on demand made under subsection (2) above the trader’s failure to pay the duty on demand shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of the duty demanded and shall also attract daily penalties..

116A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

117 Execution and distress against revenue traders.

(1) Where any sum is owing by a revenue trader in respect of any . . . excise duty or of any relevant penalty, all the following things which are in the possession or custody of that trader or of any agent of his or of any other person on his behalf shall be liable to be taken in execution in default of the payment of that sum, that is to say— (a) all goods liable to any excise duty, whether or not that duty has been paid; (b) all materials for manufacturing or producing any such goods; and (c) all apparatus, equipment, machinery, tools, vessels and utensils for, or for preparing any such materials for, such manufacture or production, or by which the trade in respect of which the duty is imposed is carried on. (1A) In subsection (1) above as it applies in relation to a sum owing by a revenue trader in respect of lottery duty or of a relevant penalty— (a) references to goods liable to any excise duty include lottery tickets on the taking of which lottery duty will be chargeable, and (b) “the trade in respect of which the duty is imposed” includes any trade or business carried on by the revenue trader that consists of or includes the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable. (2) Subsection (1) above shall also apply in relation to things falling within paragraph (a), (b) or (c) of that subsection which, although they are not still in the possession or custody of the trader, an agent of his or other person on his behalf, were in such possession or custody— (a) at the time when the . . . excise duty was charged or became chargeable or at any time while it was owing; or (b) at the time of the commission of the offence for which the penalty was incurred. (3) Notwithstanding anything in subsection (1) or (2) above, but subject to subsection (4) below, where the proper officer has taken account of and charged any goods chargeable with any excise duty and those goods are in the ordinary course of trade sold for full and valuable consideration to a bona fide purchaser and delivered into his possession before the issue of any warrant or process for distress or seizure of the goods, those goods shall not be liable to be seized under this section. (4) Where any goods have been seized under this section, the burden of proof that the goods are by virtue of subsection (3) above not liable to be so seized shall lie upon the person claiming that they are not so liable. (4A) This section does not apply for the purposes of levying distress in accordance with regulations under section 51 of the Finance Act 1997 or for the purposes of any execution under section 52 of that Act by diligence. (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8) In this section— . . . “relevant penalty” means a penalty incurred under the revenue trade provisions of the customs and excise Acts. (9) This section shall apply to Scotland subject to the following modifications— (a) in subsection (3) for the words from “issue” to the end there shall be substituted the words “granting of a warrant for the recovery of a sum owing by the revenue trader, those goods shall not be liable to be taken in execution under this section.”; (b) in subsection (4) for the word “seized” in both places where it occurs there shall be substituted the words “taken in execution”; (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118 Liability of ostensible owner or principal manager.

Any person who acts ostensibly as the owner or who is a principal manager of the business of a revenue trader in respect of which entry of any premises or article has been made or who occupies or uses any entered premises or article shall, notwithstanding that he is under full age, be liable in like manner as the real and true owner of the business for all duties charged and all penalties incurred in respect of that business.

118A Duty of revenue traders to keep records.

(1) The Commissioners may by regulations require every revenue trader— (a) to keep such records as may be prescribed in the regulations; and (b) to preserve those records for such period not exceeding six years as may be prescribed in the regulations or for such lesser period as the Commissioners may specify in writing (and different lesser periods may be specified for different cases) . (2) Regulations under this section— (a) may make different provision for different cases; and (b) may be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice. (3) A duty imposed by this section to preserve records may be discharged— (a) by preserving them in any form and by any means, or (b) by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions specified in writing by the Commissioners. (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

118B Duty of revenue traders and others to furnish information and produce documents.

(1) Every revenue trader shall— (a) furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to— (i) any goods or services supplied by or to him in the course or furtherance of a business, or (ii) any goods in the importation or exportation of which he is concerned in the course or furtherance of a business, or (iii) any transaction or activity effected or taking place in the course or furtherance of a business, as they may reasonably specify; and (b) upon demand made by an officer, produce or cause to be produced for inspection by that officer— (i) at the principal place of business of the revenue trader or at such other place as the officer may reasonably require, and (ii) at such time as the officer may reasonably require, any documents relating to the goods or services or to the supply, importation or exportation or to the transaction or activity. (2) Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from a revenue trader— (a) he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but (b) if that other person claims a lien on any document produced by him, the production shall be without prejudice to the lien. (3) For the purposes of this section, the documents relating to the supply of goods or services, or the importation or exportation of goods, in the course or furtherance of any business , or to any transaction or activity effected or taking place in the course or furtherance of any business,shall be taken to include— (a) any profit and loss account and balance sheet, and (b) any records required to be kept by virtue of section 118A above, relating to that business. (4) An officer may take copies of, or make extracts from, any document produced under subsection (1) or (2) above. (5) If it appears to an officer to be necessary to do so, he may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or (2) above and shall, on request, provide a receipt for any document so removed. (6) Where a lien is claimed on a document produced under subsection (2) above, the removal of the document under subsection (5) above shall not be regarded as breaking the lien. (7) Where a document removed by an officer under subsection (5) above is reasonably required for the proper conduct of a business he shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced. (8) Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.

118BA Further duty to provide information and documents

(1) An officer may by notice in writing require a person to provide documents if— (a) they are reasonably required by the officer for the purpose of protecting, securing, collecting or managing revenues derived from duties of excise, and (b) the officer has reasonable cause to believe that the person is in possession or control of them. (2) An officer may not give a notice under this section without the approval of the tribunal. (3) An application for approval may be made without notice (except as required under subsection (4)). (4) The tribunal may not give its approval unless— (a) it is satisfied that, in the circumstances, the officer proposing to give the notice is justified in doing so, (b) the person to whom the notice is to be given has been told that the documents are required and given a reasonable opportunity to make representations to an officer, and (c) the tribunal has been given a summary of any representations made by that person. (5) Paragraphs (b) and (c) of subsection (4) do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the protection, security, collection or management of revenues derived from duties of excise. (6) A decision of the tribunal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007). (7) The following provisions of Schedule 36 to the Finance Act 2008 apply to a notice under this section as they apply to an information notice— (a) paragraphs 7 and 8 (complying with notices and producing copies of documents), (b) paragraphs 15 and 16 (powers to copy and remove documents), (c) Part 4 (restrictions on powers) except paragraphs 21, 21A and 28, and (d) Part 9 (miscellaneous provisions and interpretation) so far as relevant to the provisions listed above. (8) The powers in this section apply to information as they apply to documents (and “documents” is to be read accordingly). (9) Nothing in this section affects or limits section 118B.

118BB Inspection powers: goods-based duties

(1) This section applies to premises if an officer has reasonable cause to believe that— (a) the premises are used in connection with the supply, importation or exportation of goods of a class or description chargeable with a duty of excise, and (b) any such goods, or documents relating to any such goods, are on the premises. (2) The officer may at any reasonable time enter and inspect the premises and inspect— (a) any goods found on the premises, and (b) any documents found on the premises that appear to the officer to relate to the supply, importation or exportation of goods of a class or description chargeable to duty of excise. (3) For the purposes of this section— (a) it does not matter if the premises are used partly for a purpose mentioned in subsection (1)(a) and partly for other purposes (including as a dwelling), but (b) the officer may not enter or inspect any part of the premises that is used solely as a dwelling. (4) Premises used to hold or store goods in connection with their supply, importation or exportation are taken to be premises used in connection with the supply, importation or exportation of goods, regardless of who owns or occupies the premises.