Part I Excise duties

Enforcement of duties

25 Power to search premises.

In Part XII of the M1Customs and Excise Management Act 1979 (general supplementary provisions), for section 161 (power to search premises) substitute—

161 Power to search premises: writ of assistance.

1

The powers conferred by this section are exercisable by an officer having a writ of assistance if there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts—

a

is kept or concealed in any building or place, and

b

is likely to be removed, destroyed or lost before a search warrant can be obtained and executed.

2

The powers are—

a

to enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, and

b

so far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.

3

An officer shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.

4

A writ of assistance shall continue in force during the reign in which it is issued and for six months thereafter.

161A Power to search premises: search warrant.

1

If a justice of the peace is satisfied by information upon oath given by an officer that there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, he may by warrant under his hand authorise any officer, and any person accompanying an officer, to enter and search the building or place named in the warrant.

2

An officer or other person so authorised has power—

a

to enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, and

b

so far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.

3

Where there are reasonable grounds to suspect that any still, vessel, utensil, spirits or materials for the manufacture of spirits is or are unlawfully kept or deposited in any building or place, subsections (1) and (2) above apply in relation to any constable as they would apply in relation to an officer.

4

The powers conferred by a warrant under this section are exercisable until the end of the period of one month beginning with the day on which the warrant is issued.

5

A person other than a constable shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.