Officers may, at a reasonable time of day, enter any premises used for the conduct of a business. If they have reasonable cause to believe that any premises are used for gaming to which section 10 of the Finance Act 1997 (gaming duty) applies or are used in connection with the supply, importation or exportation of goods of a class or description chargeable with a duty of excise and that any such goods are on those premises, they may inspect those premises and any goods found on them. If they believe serious fraud is occurring in connection with such gaming, they may obtain a court warrant to enter the premises using reasonable force.