HMDWBK3400 - Law, Policy and Application: Power to enter and inspect premises

Entry and inspection of premises

Law

Customs and Excise Management Act 1979 (CEMA) s112

Policy and application

You have the power to enter those premises used by the claimant in connection with his trade and examine plant, goods and materials. You may only enter a claimant’s premises at night if you are accompanied by a police officer.