Where any thing conveyed by a pipe-line is chargeable with a duty of customs and excise which has not been paid, an officer may enter any land adjacent to the pipe-line in order to get to the pipe-line for the purpose of exercising in relation to that thing any power conferred by or under the Customs and Excise Acts 1979 F1or by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 or to get from the pipe-line after an exercise of any such power.

This section does not extend to Northern Ireland.