# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 135: Requested attendance further to section 159(1) of CEMA 1979


(1) Where a person requests attendance by an HMRC officer or proper officer at premises in order for the officer to examine and take account of goods under section 159(1) of CEMA 1979 , HMRC may charge that person a fee in relation to the attendance.
(2) But a fee may be charged only if the premises attended—
(a) are operated for the purposes of a commercial activity; or
(b) are a dwelling or form part of a dwelling.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/135 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.