SolvedDNALC6450 | Distributors/dealers: Entry of premises
From HM Revenue & Customs · Denatured Alcohol: main contents
If a distributor holds or intends to hold denatured alcohol on his premises he must make entry of those premises, unless those premises are an excise warehouse. Paragraph 7.3 of Notice 473: gives further details.
Legal basis
The legal basis for entry of premises is as follows:
| Subject | Law |
| Requirement for a distributor to make entry of premises | Denatured Alcohol Regulations 2005, Regulation 9(5) |
| Requirement for entry to be made in such form and manner as the Commissioners may direct | Customs and Excise Management Act 1979 section 108(1) |