{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-134",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-134.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/134",
  "kind": "regulation",
  "number": "134",
  "heading": "Requested attendance at premises or vehicles on a Sunday or other non-working days",
  "text": "(1) Where a person requests attendance by an HMRC officer or proper officer at premises or a vehicle because—\n(a) the person is required—\n(i) to make a report in respect of a vehicle under section 35 of CEMA 1979 ; or\n(ii) to deliver an account in respect of a ship under section 36 of CEMA 1979 ; or\n(b) the attendance is required in connection with goods the export of which is required to be made in accordance with the applicable export provisions or an outward processing procedure,\nHMRC may charge that person a fee in relation to the attendance but only where the attendance is requested to occur on a day which is not a working day but treating a Saturday as a working day for the these purposes.\n(2) In this regulation, “vehicle” has the same meaning as it has in section 1(1) of CEMA 1979 .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 134(1)(b) substituted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(3)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 134(1)(b) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(3)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Section 35 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 (c. 58), sections 37, 38 and 46 of the Criminal Justice Act 1982 (c. 48), Schedule 1 to the Territorial Sea Act 1987 (c. 49), section 35 of the Immigration, Asylum and Nationality Act 2006 (c. 13) and paragraph 27 of Schedule 7 to the Act and S.I. 1992/3095."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 36 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 and sections 37, 38 and 46 of the Criminal Justice Act 1982."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "Section 35 of the Act defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "The definition of “vehicle” is amended by paragraph 4(2)(l) of Schedule 7 to the Act."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 14 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 134 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/134",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}