Do customs and excise officials have more rights of entry to private premises than the police? Can they enter a property without the need for a warrant if they have reasonable cause to believe there are goods on the premises where the duty hasn’t been paid?
Yes. Officers of HM Customs and Excise do have rights of entry to private premises which are not available to police officers. They can use what’s known as a “Writ of Assistance”, issued by their own senior investigating officer (the equivalent in rank to a police officer) which gives them powers similar to a search warrant and allows forcible entry where there are reasonable grounds to suspect that anything liable to forfeiture under the Customs and Excise Acts is kept or concealed.