# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 134: Requested attendance at premises or vehicles on a Sunday or other non-working days


(1) Where a person requests attendance by an HMRC officer or proper officer at premises or a vehicle because—
(a) the person is required—
(i) to make a report in respect of a vehicle under section 35 of CEMA 1979 ; or
(ii) to deliver an account in respect of a ship under section 36 of CEMA 1979 ; or
(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,
HMRC 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.
(2) In this regulation, “vehicle” has the same meaning as it has in section 1(1) of CEMA 1979 .

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/134 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-134
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.