Customs and Excise Management Act 1979

160 Power to take samples. U.K.

(1) An officer may at any time take samples of any goods—

(a) which he is empowered by the Customs and Excise Acts 1979 to examine; or

(b) which are on premises where goods chargeable with any duty are manufactured, prepared or subjected to any process; or

(c) which, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.

(2) Where an officer takes from any vessel, pipe or utensil on the premises of [F1 a revenue trader to whom this subsection applies], a sample of any product of, or of any materials for, the manufacture of that trader—

(a) the trader may, if he wishes, stir up and mix together the contents of that vessel, pipe or utensil before the sample is taken; and

(b) the sample taken by the officer shall be deemed to be representative of the whole contents of that vessel, pipe or utensil.

[F2 (2A) The revenue traders to whom subsection (2) applies are persons who produce alcoholic products [F3 or vaping products].]

(3) Any sample taken under this section shall be disposed of and accounted for in such manner as the Commissioners may direct.

(4) Where any sample is taken under this section from any goods chargeable with [F4 a duty of excise] after that duty has been paid, other than—

(a) a sample taken when goods [F5 are imported]; or

(b) a sample taken from goods in respect of which a claim for drawback, allowance, rebate, remission or repayment of that duty is being made,

and the sample so taken is to be retained, the officer taking it shall, if so required by the person in possession of the goods, pay for the sample on behalf of the Commissioners such sum as reasonably represents the wholesale value thereof.

Textual Amendments

F1 Words in s. 160(2) substituted (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 26(2); S.I. 2025/96, reg. 2(e) (with reg. 3)

F2 S. 160(2A) inserted (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 26(3); S.I. 2025/96, reg. 2(e) (with reg. 3)

F3 Words in s. 160(2A) inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 15 para. 3(e)

F4 Words in s. 160(4) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 108(a) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

F5 Words in s. 160(4)(a) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 108(b) (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)

Modifications etc. (not altering text)

C1 Ss. 158-160 applied (with modifications) (6.4.2018) by The Soft Drinks Industry Levy (Enforcement) Regulations 2018 (S.I. 2018/264), regs. 1(1), 2, Sch. (with regs. 3-5)