HMRC have powers of inspection of goods relating to the collection and management of the revenues of Customs and Excise.
The Government will introduce legislation in Finance Bill 2017 to extend the current Customs and Excise powers of inspection by amending the Customs and Excise Management Act 1979.
The amendments will enable officers to examine goods away from approved premises such as airports and ports, to search goods liable for forfeiture and open or unpack any container.
This will take effect from Royal Assent of Finance Bill 2017.
Those whose goods are subject to duties and excise charges and those who are custodians for such goods (including transporters and warehouses), should follow developments and ensure they comply with the new legislation.