OpenLegislation

Regulation 137 Examination and taking samples of goodsC1I1

(1)

Paragraph (2) applies where a person makes F1, in respect of goods, a Customs declaration, an export declaration or a declaration for an outward processing procedure and a requirement exists—

(a)

to examine and take account of the goods under section 159(1) of CEMA 1979;

(b)

to F2take samples of the goods under section 160(1) of CEMA 1979; or

(c)

to examine or F3take samples of the goods in order that an HMRC officer may provide a ruling further to section 24 of the Act.

(2)

HMRC may charge the person making the declaration a fee in relation to, as appropriate, the examination, account or taking of samples—

(a)

undertaken on behalf of HMRC by a person other than an HMRC officer or proper officer; or

(b)

undertaken by an HMRC officer or proper officer—

(i)

in the case described in paragraph (1)(c); or

(ii)

if the person has failed to comply with directions given further to section 30 of CEMA 1979 in relation to the goods which are the subject of the declaration.

Annotations

Textual amendments

F1

Words in reg. 137(1) substituted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 62(4); S.I. 2020/1643, reg. 2, Sch.

F2

Word in reg. 137(1)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(26); S.I. 2020/1643, reg. 2, Sch.

F3

Word in reg. 137(1)(c) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(26); S.I. 2020/1643, reg. 2, Sch.

Modifications

C1

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.

Commencement

I1

Reg. 137 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.